Calculate an annual RMD or the account balance behind a target distribution using IRS Uniform Lifetime factors or a custom divisor for retirement planning.
Required Minimum Distribution Formula
A required minimum distribution is generally the prior December 31 account balance divided by the applicable life-expectancy divisor.
The annual amount is:
RMD=B/F
To solve for the balance:
B=RMD*F
Variables:
- RMD is the annual distribution
- B is the prior year-end balance
- F is the applicable life-expectancy divisor
This version estimates 2026 original-owner distributions using the Uniform Lifetime Table for qualifying owners age 73 or older. A sole-beneficiary spouse more than 10 years younger generally requires Table II. Inherited and owner Roth accounts are excluded from the built-in mode. Custom-divisor mode performs arithmetic only; confirm its applicability independently.
Monthly and quarterly figures are scheduling equivalents; the annual amount is the controlling result.
The tool does not determine account eligibility, employer-plan retirement deferral, aggregation or special balance adjustments. For 2026 use the adjusted December 31, 2025 balance and the age attained on your 2026 birthday.
Selected Uniform Lifetime Factors
The divisor declines with age, increasing the implied distribution percentage.
| Age | Divisor | Approximate rate |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
Example Problems
Example 1: Calculate an RMD.
At age 75, divide a $600,000 prior year-end balance by 24.6. The unrounded amount is about $24,390.243902; the calculator rounds the annual estimate up to the next cent, giving $24,390.25.
Example 2: Find the underlying balance.
A target RMD of $25,000 at age 75 corresponds to $25,000 times 24.6, or $615,000.
Frequently Asked Questions
Which balance should I use?
Use the account value on December 31 of the year before the distribution year, subject to the rules for that account.
Does everyone use the Uniform Lifetime Table?
No. A sole-beneficiary spouse more than 10 years younger generally requires the Joint and Last Survivor Table II using both ages. Beneficiary and inherited-account rules require separate review.
Does the calculator determine the RMD starting age?
The built-in mode is limited to 2026 and rejects ages below 73, but age alone does not establish an RMD obligation. Original Roth owners have no lifetime owner RMD; eligible current-employer plans may allow retirement deferral. Confirm your account rules and deadlines with the custodian.
IRS table review: October 22, 2026. The embedded Uniform Lifetime factors are the revised factors applicable beginning in 2022, as reproduced in the latest posted IRS Publication 590-B, Appendix B, Table III. They are not a new table issued every year. Enter your age attained in the distribution year. This tool does not decide whether an RMD is due, a beneficiary rule, or whether a different table is required.
