What is the formula to calculate an RMD?

The RMD formula is: Account Balance ÷ Distribution Period = RMD. The account balance is the value of your IRA or retirement account as of December 31 of the prior year. The distribution period is a factor from the IRS Uniform Lifetime Table based on your age in the current year. For example, if your December 31, 2025 IRA balance was $400,000 and you are age 75 in 2026, the distribution period is 24.6, giving an RMD of $400,000 ÷ 24.6 = $16,260.

Does my beneficiary's age affect my RMD calculation?

Only in one scenario: if your sole beneficiary is your spouse and your spouse is more than 10 years younger than you. In this case, you use the Joint Life and Last Survivor Expectancy Table (IRS Table II), which produces larger distribution period factors — meaning smaller annual RMDs. In all other cases (spouse close in age, non-spouse beneficiary, multiple beneficiaries), you use the standard Uniform Lifetime Table.

What December 31 balance do I use for my RMD?

You use the fair market value of your IRA as of December 31 of the prior year — not the current year's balance. For your 2026 RMD, you use the December 31, 2025 balance. Your IRA custodian should send you a year-end statement or Form 5498 showing this balance. If you have multiple IRAs, you sum each account's December 31 balance before calculating each account's RMD.

How to Calculate Your RMD in 2026: Formula, Table, and Examples

Q: Which IRS table do I use to calculate my RMD?

Most IRA owners use the IRS Uniform Lifetime Table (Table III in IRS Publication 590-B). You use the Joint Life and Last Survivor Expectancy Table (Table II) only if your sole beneficiary is your spouse AND your spouse is more than 10 years younger than you — this gives you a larger distribution period and a smaller RMD. Beneficiaries of inherited IRAs use the Single Life Expectancy Table (Table I).

Calculating your required minimum distribution takes three inputs: your account balance, your age, and the IRS distribution period factor. The math is simple once you have the right table.

The RMD Formula

$$\text{RMD} = \frac{\text{December 31 Prior-Year Balance}}{\text{Distribution Period (from IRS Table)}}$$

Step 1: Find your December 31, 2025 IRA balance (for 2026 RMD)
Step 2: Look up your distribution period in the Uniform Lifetime Table using your age in 2026
Step 3: Divide balance by distribution period

IRS Uniform Lifetime Table — Key Ages (2026)

Age	Distribution Period
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
90	12.2
95	8.9
100	6.4

Worked Examples

Example 1 — Age 73, $500,000 IRA

Balance: $500,000
Distribution period (age 73): 26.5
RMD = $500,000 ÷ 26.5 = $18,868

Example 2 — Age 80, $350,000 IRA

Balance: $350,000
Distribution period (age 80): 20.2
RMD = $350,000 ÷ 20.2 = $17,327

Example 3 — Age 75, three separate IRAs

IRA	Dec 31 Balance	Distribution Period	RMD
IRA A	$300,000	24.6	$12,195
IRA B	$150,000	24.6	$6,098
IRA C	$50,000	24.6	$2,033
Total	$500,000	—	$20,325

Under IRA aggregation rules, you must withdraw $20,325 total — but can take it from any combination of the three accounts.

When You Use Table II (Joint Life Expectancy)

Use the Joint and Last Survivor Table only when your sole IRA beneficiary is your spouse AND your spouse is more than 10 years younger than you. This table gives a larger distribution period, resulting in a smaller RMD.

Example — Age 75 with spouse aged 60 (15 years younger):

Joint Life Table factor at ages 75/60: 28.1 (vs. 24.6 in Uniform Table)
On $400,000: RMD = $400,000 ÷ 28.1 = $14,235 (vs. $16,260 with Uniform Table)
Annual savings: $2,025 in deferred distributions

Market Declines and Your RMD

If your IRA lost value significantly between January and December of the prior year, your RMD is still calculated on the December 31 balance — not the current value. If markets decline 20% after December 31, you still owe the RMD calculated on the higher prior-year balance.

Exception — market decline waiver: Congress has occasionally suspended RMDs during severe market crashes (2009, 2020). There is no guaranteed waiver for routine market declines, but it is worth monitoring legislation in significant downturn years.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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