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Enter your values, then click Calculate result.How this calculator helps
This 2026 required minimum distribution calculator performs a defined owner-account division using the IRS Uniform Lifetime Table, also called Table III. It requires explicit confirmation that the chosen table applies. It does not decide whether your account is subject to an RMD, combine retirement accounts or infer first-year deadlines. The prior-year balance, age during the distribution year and withdrawal amount must be supplied from appropriate account records. Inherited accounts, Roth owners and the younger-spouse Table II case are outside this worksheet.
How to use it
- 1
Obtain the relevant December 31, 2025 balance and determine the age attained during 2026.
- 2
Review current IRS account and table rules with the custodian; leave Not confirmed selected until Table III applicability is established.
- 3
Enter qualifying withdrawals for this supplied account and explicitly choose Confirmed if appropriate.
- 4
Click Calculate result and compare the denominator and amount with the custodian’s calculation.
Formula and methodology
RMD = prior December 31 account balance / IRS Table III denominator for age attained in 2026. Remaining amount = max(0, RMD − supplied qualifying withdrawals).
The calculator applies the displayed arithmetic to the values entered on this device. It does not silently load a local tax rate, currency conversion or commercial assumption.
Worked calculation example
For a confirmed eligible owner account with a December 31, 2025 balance of $265,000 and age 73 attained in 2026, Table III gives denominator 26.5. The modeled 2026 RMD is $10,000. If $4,000 of qualifying withdrawals has already been taken toward that account’s requirement, the remaining supplied-account amount is $6,000. Confirm the table and account treatment with the IRS instructions and custodian before selecting Confirmed.
How to interpret your result
The displayed denominator is the core audit value. Divide the eligible prior-year balance by it and compare with the custodian’s record. The remaining amount is a simple subtraction using the withdrawals you supply, not proof that those transactions qualify. The percentage is 100 divided by the denominator. It is a withdrawal fraction of that prior-year balance, not an investment return or tax rate.
For different inputs or formulas, use Savings Withdrawal Runway Calculator; Time Value Of Money Calculator; Compound Interest Calculator.
Related questions this calculator covers
- rmd calculator
- required minimum distribution calculator
- 2026 rmd calculator
- uniform lifetime table calculator
Scenario comparison
| Scenario | What it shows |
|---|---|
| Age 73 | $265,000 divided by 26.5 equals $10,000. |
| Age 80 | $202,000 divided by 20.2 equals $10,000. |
| Withdrawals above the modeled amount | remaining is floored at zero without a future-year credit. |
Common mistakes to avoid
- Using a current balance instead of the relevant prior December 31 balance.
- Applying Table III to an inherited account or Table II spouse situation.
- Treating the subtraction as verification that every withdrawal qualifies.
Find the age row directly in the current IRS Uniform Lifetime Table and divide the prior-year statement balance independently. Verify the age-73 and age-80 examples both produce $10,000. Compare already withdrawn amounts with the custodian’s qualifying record. Retain the table year, age and balance date with the result; those details matter as much as the division.
Authoritative reference. Method reference checked for this worksheet. The calculation and examples are independently implemented; read the specific scope and units above.What can affect the result?
Confirm table eligibility before calculating
Table III is commonly used by eligible account owners, but it is not the correct table for every retirement situation. A sole spouse beneficiary more than ten years younger can require Table II. Beneficiary and inherited-account rules require a different assessment, and Roth owner treatment differs. The default selector remains Not confirmed so the division is unavailable until you have reviewed eligibility with current IRS guidance or the account custodian.
Use the prior December 31 balance
For the 2026 distribution year, use the relevant account balance as of December 31, 2025, subject to the applicable official adjustments. A current balance after market changes or withdrawals is not interchangeable with that prior-year value. Obtain the account statement or custodian calculation record. This worksheet does not reconstruct rollovers, transfers, corrections or other balance adjustments from a transaction history.
Age is attained during the distribution year
Select the whole-number age reached during 2026, even if the birthday falls later in the year. The interface supports ages 73 through 130 and uses the final 120-and-over denominator for ages at least 120. The age input is not a rule determining when an individual’s RMD obligation starts. Birth-year transition rules and account-specific eligibility must be assessed independently.
Denominators follow the published table
The factors are transcribed from the IRS Publication 590-B Uniform Lifetime Table available at the time of this update. For example, age 73 uses 26.5, age 80 uses 20.2 and age 90 uses 12.2. A lower denominator creates a larger fraction of a fixed prior-year balance. The source table and its provenance are retained with the implementation so the arithmetic can be audited rather than relying on a hidden estimated lifespan.
Withdrawals and account aggregation require care
The optional withdrawal field is an amount already determined to qualify toward the supplied account’s 2026 requirement. The calculator subtracts it and floors the remaining amount at zero; it does not establish whether a transaction qualifies. Aggregation permissions differ by account type. Do not combine balances and withdrawals from unrelated plans merely because they share an owner, and do not assume excess distributions carry forward to another year.
Deadlines and tax treatment are excluded
The output is a required-amount illustration under a confirmed table, not a deadline calendar, withholding estimate or penalty calculation. First distribution-year timing can create special considerations, while tax treatment and distributions from multiple accounts require separate review. A result of zero remaining means only that the supplied subtraction reaches or exceeds this modeled amount. Confirm actual obligations, deadlines and qualifying distributions with the custodian and current IRS guidance.
Privacy and browser processing
Values entered on this page are processed in the current browser session. SolvePilot does not require an account and does not receive the values entered into the calculator. Refreshing or closing the page clears the working values unless the browser itself restores a previous session. Avoid entering identifying or account information because the calculation needs summary values only.
Accuracy and verification
Accuracy depends first on input quality. Confirm definitions, scales, dates and source information before entering a value. Keep an independent record of any result used for planning because this page does not create an official statement or retain a calculation history.
Limits of this estimate
Use only the disclosed input domains and model. Using a current balance instead of the relevant prior December 31 balance. Review the method-specific boundaries above and the linked source before interpreting a result. Calculations use browser floating-point arithmetic; displayed digits are not a measure of real-world certainty. Your entries stay on this device and are not submitted to a calculation server.
Sources and review information
Frequently asked questions
Does this decide if I must take an RMD?＋
No. Eligibility and account treatment must be confirmed independently.
Can I use an inherited IRA balance?＋
No. Inherited-account rules and tables are outside this owner-account worksheet.
Which balance year is used?＋
Use the relevant December 31, 2025 balance for the 2026 distribution year.
Can a much younger spouse change the table?＋
Yes. A sole spouse beneficiary more than ten years younger can require Table II instead.
Does an excess withdrawal reduce next year’s requirement?＋
The tool makes no carry-forward calculation. Confirm distribution treatment with current IRS guidance and the custodian.