BEFORE YOU MOVE MONEY
An RMD and a rollover are different decisions.
An RMD is not eligible for rollover. Check the required withdrawal before deciding whether to move other eligible retirement funds into an annuity.
This estimate does not subtract distributions you have already taken. Multiple IRAs, annuity valuations, special account adjustments and beneficiary rules need a separate check.
Read the first-RMD checklist →Where the numbers come from
The calculation divides an adjusted prior year-end IRA balance by the applicable IRS Uniform Lifetime Table factor. The table does not determine whether a distribution is due.
View the IRS Uniform Lifetime Table factors
Table III applies to eligible original account owners. The age-72 row appears in the IRS table; most original IRA owners who are 72 in 2026 have not reached their RMD starting age.
| Age | Divisor |
|---|---|
| 72 | 27.4 |
| 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 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 and over | 2.0 |
Questions about your 2026 RMD
How do I calculate my 2026 IRA RMD?
For an eligible original IRA owner using Table III, divide the adjusted December 31, 2025 IRA balance by the factor for your age in 2026. Confirm which table applies and whether adjustments are needed with your custodian.
When is my first 2026 RMD due?
If you turn 73 in 2026, your first RMD is generally due by April 1, 2027. Your 2027 RMD is still due by December 31, 2027. Ask a tax professional how taking two distributions in one year could affect you.
Can I roll my required minimum distribution into an annuity?
An RMD is not eligible for rollover. Separately review whether other eligible retirement funds and an annuity fit your income needs, liquidity needs, costs and long-term commitments.
Does the calculator handle an inherited IRA or a workplace plan?
No. It explains when another method is needed. Inherited accounts, workplace plans, already-annuitized IRA income and a sole-beneficiary spouse more than 10 years younger need a separate rules check.
Do I have to enter contact information to see my estimate?
No. The calculator runs in your browser without sending or saving your calculator inputs. The separate inquiry form is optional and does not receive your calculator inputs.