RMD Schedule — Ages 73 to 95
| Age | Year-Start Balance | RMD | Est. Tax (22%) | Year-End Balance |
|---|---|---|---|---|
| 73 | $750,000 | $28,302 | $6,226 | $772,217 |
| 74 | $772,217 | $30,283 | $6,662 | $793,869 |
| 75 | $793,869 | $32,271 | $7,100 | $814,910 |
| 76 | $814,910 | $34,384 | $7,565 | $835,163 |
| 77 | $835,163 | $36,470 | $8,023 | $854,601 |
| 78 | $854,601 | $38,846 | $8,546 | $872,858 |
| 79 | $872,858 | $41,368 | $9,101 | $889,695 |
| 80 | $889,695 | $44,044 | $9,690 | $904,846 |
| 81 | $904,846 | $46,642 | $10,261 | $918,279 |
| 82 | $918,279 | $49,637 | $10,920 | $929,447 |
| 83 | $929,447 | $52,511 | $11,552 | $938,322 |
| 84 | $938,322 | $55,852 | $12,288 | $944,242 |
| 85 | $944,242 | $59,015 | $12,983 | $947,193 |
| 86 | $947,193 | $62,315 | $13,709 | $946,819 |
| 87 | $946,819 | $65,751 | $14,465 | $942,742 |
| 88 | $942,742 | $68,813 | $15,139 | $935,104 |
| 89 | $935,104 | $72,489 | $15,948 | $922,998 |
| 90 | $922,998 | $75,656 | $16,644 | $906,657 |
| 91 | $906,657 | $78,840 | $17,345 | $885,764 |
| 92 | $885,764 | $82,015 | $18,043 | $860,012 |
| 93 | $860,012 | $85,150 | $18,733 | $829,102 |
| 94 | $829,102 | $87,274 | $19,200 | $793,756 |
| 95 | $793,756 | $89,186 | $19,621 | $753,890 |
Tax estimate uses a flat 22% marginal rate for illustration. Actual tax depends on your full income picture.
How RMDs Work
Required Minimum Distributions are the IRS mechanism to recapture deferred taxes from traditional IRAs, 401(k)s, and similar pre-tax accounts. Starting at age 73 (under SECURE 2.0), you must withdraw a minimum each year — or face a 25% excise tax on any shortfall.
The formula: divide your prior December 31 account balance by the distribution period factor from IRS Publication 590-B’s Uniform Lifetime Table. At 73, that factor is 26.5. At 80, it’s 20.2. The factor decreases every year, so a larger fraction of the remaining balance is required each time.
Portfolio growth and RMDs pull in opposite directions. If the account earns more than the RMD withdrawal rate, the balance can rise in the early years — but larger balances produce larger RMDs. The crossover point where withdrawals exceed growth typically arrives in the late 70s or early 80s, depending on the return rate.
Every RMD dollar is ordinary income, which matters in two ways: each dollar can make more of your Social Security benefit taxable, and large RMDs can trigger IRMAA Medicare premium surcharges based on your MAGI two years prior. Roth conversions before 73 are the most reliable lever to reduce future RMDs — shrink the traditional balance, shrink the mandatory withdrawal.
These schedules compound the starting balance at the stated annual growth rate, then apply IRS Uniform Lifetime Table factors each year. They assume a single account owner with no inherited IRA rules. Use these as a planning baseline — actual RMDs depend on your December 31 balance.
Educational purposes only. This tool illustrates mathematical concepts related to long-term financial planning and is not financial advice. Numbers are computed from standard formulas and do not account for individual tax situations, inflation, or sequence-of-returns risk. Consult a qualified financial professional before making investment decisions. Data: 2026 tax year (verified 2026-06-11).