RMD at 78 by account balance
| December 31 balance | RMD at 78 | Per month |
|---|---|---|
| $100,000 | $4,545.45 | $379 |
| RMD on $200,000 | $9,090.91 | $758 |
| $250,000 | $11,363.64 | $947 |
| $300,000 | $13,636.36 | $1,136 |
| $400,000 | $18,181.82 | $1,515 |
| RMD on $500,000 | $22,727.27 | $1,894 |
| RMD on $750,000 | $34,090.91 | $2,841 |
| RMD on $1 million | $45,454.55 | $3,788 |
| RMD on $1.5 million | $68,181.82 | $5,682 |
| RMD on $2 million | $90,909.09 | $7,576 |
| RMD on $3 million | $136,363.64 | $11,364 |
| RMD on $5 million | $227,272.73 | $18,939 |
The divisor around age 78
The divisor drops by about one each year, so the share you must take rises. At 83 it is 5.65%; at 88, 7.30%.
| Age | Divisor | Share of balance | On $500,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,868 |
| 74 | 25.5 | 3.92% | $19,608 |
| 75 | 24.6 | 4.07% | $20,325 |
| 76 | 23.7 | 4.22% | $21,097 |
| 77 | 22.9 | 4.37% | $21,834 |
| 78 | 22.0 | 4.55% | $22,727 |
| 79 | 21.1 | 4.74% | $23,697 |
| 80 | 20.2 | 4.95% | $24,752 |
| 81 | 19.4 | 5.15% | $25,773 |
| 82 | 18.5 | 5.41% | $27,027 |
| 83 | 17.7 | 5.65% | $28,249 |
| 84 | 16.8 | 5.95% | $29,762 |
| 85 | 16.0 | 6.25% | $31,250 |
| 86 | 15.2 | 6.58% | $32,895 |
| 87 | 14.4 | 6.94% | $34,722 |
| 88 | 13.7 | 7.30% | $36,496 |
The next ten years from 78
$500,000 at 78 in 2026, growing 5% a year after each RMD:
| Year | Age | Divisor | RMD | Balance at end |
|---|---|---|---|---|
| 2026 | 78 | 22.0 | $22,727 | $501,136 |
| 2027 | 79 | 21.1 | $23,751 | $501,255 |
| 2028 | 80 | 20.2 | $24,815 | $500,263 |
| 2029 | 81 | 19.4 | $25,787 | $498,200 |
| 2030 | 82 | 18.5 | $26,930 | $494,833 |
| 2031 | 83 | 17.7 | $27,957 | $490,221 |
| 2032 | 84 | 16.8 | $29,180 | $484,093 |
| 2033 | 85 | 16.0 | $30,256 | $476,529 |
| 2034 | 86 | 15.2 | $31,351 | $467,437 |
| 2035 | 87 | 14.4 | $32,461 | $456,725 |
Who takes an RMD at 78
Turning 78 in 2026 means you were born in 1948. Your RMDs started at 70½ under the rules before the SECURE Act. Anyone born in 1960 or later starts at 75 instead, so a first RMD at 75 is due from 2035. Traditional, SEP and SIMPLE IRAs, 401(k), 403(b) and 457(b) plans all count. Roth IRAs, and since 2024 Roth 401(k)s, need none while you are alive. Missing one costs a 25% excise tax on the shortfall, cut to 10% if you correct it in time.
Tax on an RMD at 78
On $500,000 the RMD at 78 is $22,727. The federal tax it adds on 2026 rules, estimates:
- Single, $24,000 of Social Security: about $370, 2% of the RMD.
- Married, $42,000 of Social Security: about $0, 0% of the RMD.
The calculator, set to age 78
Born in 1948, you are 78 in 2026, so the IRS divisor is 22.0. Your 2026 required minimum distribution from a $500,000 balance is $22,727.27, due by December 31, 2026.
An RMD is income, so it can move your Medicare premium two years later. Add this RMD in the IRMAA calculator.
With $24,000 of Social Security and $20,000 of other income, filing single, your $22,727 taxable RMD adds about $4,429 of federal tax, 19.5% of it. That is the difference between your tax with and without the RMD, on 2026 brackets.
- RMD calculator: any balance, birth year and QCD, with the full IRS table.
- RMDs by age and balance: every page in this set.
- Inherited IRA RMD calculator for an account you inherited.
- Tax on a $100,000 Roth conversion: converting before RMDs start shrinks the balance they are based on.
- Tax on a $50,000 401(k) withdrawal: an RMD is taxed the same way.
- IRMAA calculator: an RMD can raise Medicare premiums two years later.
Figures checked on against IRS Publication 590-B (2025), Distributions from IRAs, IRS, Retirement plan and IRA required minimum distributions FAQs and T.D. 10001, final required minimum distribution regulations (July 19, 2024).