401(k) RMD 2026: $265,000 at age 73 = $10,000
The IRS requires required minimum distributions (RMDs) from a traditional 401(k) beginning the year you turn 73. The amount is the December 31 prior-year balance divided by the Uniform Lifetime Table factor (Pub 590-B Table III).
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RMD (Uniform Lifetime)
RMD = prior-year-end balance ÷ Uniform Lifetime divisor Age 73: divisor = 26.5 → $265,000 ÷ 26.5 = $10,000
Hero example: $265,000 at age 73
| Item | IRS rule | Amount |
|---|---|---|
| Prior year-end balance | Traditional 401(k) | $265,000.00 |
| Age in the RMD year | Mandatory start | 73 |
| Uniform Lifetime divisor | Pub 590-B Table III | 26.5 |
| RMD | 265,000 ÷ 26.5 | $10,000.00 |
Balance and age scenarios
| Year-end balance | Age | Divisor | Required? | RMD |
|---|---|---|---|---|
| $265,000 | 72 | — | No | $0.00 |
| $265,000 | 73 | 26.5 | Yes | $10,000.00 |
| $530,000 | 73 | 26.5 | Yes | $20,000.00 |
| $100,000 | 75 | 24.6 | Yes | $4,065.04 |
| $265,000 | 80 | 20.2 | Yes | $13,118.81 |
| $500,000 | 85 | 16.0 | Yes | $31,250.00 |
What this calculator covers
| Includes | Does not include |
|---|---|
| Uniform Lifetime ages 72–90 | Spouse beneficiary 10+ years younger (joint table) |
| Age-73 start (SECURE 2.0) | Inherited accounts / designated beneficiaries |
| Traditional prior-year-end balance | 25%/10% excise if you miss the RMD (use the shortfall tool) |
| RMD = $0 if age < 73 or balance is 0 | Designated Roth 401(k) while the owner is alive |
Quick FAQ
- Is there an RMD at 72? No. The same $265,000 balance returns $0.00.
- Does double the balance double the RMD? Yes at the same age: $530,000 at 73 → $20,000.00.
- What if you miss the RMD? The shortfall can cost 25% (or 10% if timely corrected). See missed RMD excise.
Educational estimate. Not the IRS and not tax advice.
Related: 401(k) remaining room · 401(k) loan · early distribution · paycheck take-home
Age 80 leftover: $404,000 ÷ 20.2 = $20,000.