what is the ira rmd for 2026

For 2026, the IRA RMD rule is generally: if you own a traditional IRA , you must take at least your required minimum distribution for the year, and the amount is based on your prior year-end IRA balance divided by the IRS life-expectancy factor for your age. The first RMD is generally due by April 1 of the year after you turn 73, and after that, each year’s RMD is due by December 31.

How it works

• Your 2026 RMD is usually calculated from the December 31, 2025 account balance.

• You divide that balance by the IRS distribution period for your age from the Uniform Lifetime Table.

• If your spouse is your sole beneficiary and more than 10 years younger than you, a different IRS table may apply.

• Roth IRAs do not have RMDs while the owner is alive.

Important dates

• If 2026 is your first RMD year, your first withdrawal is generally due by April 1, 2027 if you turned 73 in 2026.

• After the first year, the deadline is December 31 each year.

• Missing an RMD can trigger a penalty tax, though the IRS rule cited in the source says the excise tax is reduced if corrected within two years.

What to check

• Your exact RMD depends on your age, account balance, and whether the IRA is traditional, inherited, or a Roth IRA.

• If you have multiple traditional IRAs, you calculate each IRA’s RMD separately but may often withdraw the total from one IRA or across several IRAs.

Example

If your traditional IRA was worth $500,000 on December 31, 2025, and your IRS factor for 2026 were 24.6, your RMD would be about 500,000/24.6500{,}000/24.6500,000/24.6, or roughly $20,325. This is just an illustration; your actual factor depends on your age.

TL;DR

For 2026, the IRA RMD is the minimum you must withdraw from a traditional IRA, based on your 2025 year-end balance and the IRS life-expectancy table, with a first-deadline rule that can push the first withdrawal into the following spring.