RMD on $3 million at each age
If the account held exactly $3 million on December 31 of last year, this is the RMD at each age. The divisor falls every year, so the same balance requires a larger share: from 3.77% at 73 to 8.20% at 90.
| Age | Divisor | Share of balance | RMD | Per month |
|---|---|---|---|---|
| 73 | 26.5 | 3.77% | $113,208 | $9,434 |
| 74 | 25.5 | 3.92% | $117,647 | $9,804 |
| 75 | 24.6 | 4.07% | $121,951 | $10,163 |
| 76 | 23.7 | 4.22% | $126,582 | $10,549 |
| 77 | 22.9 | 4.37% | $131,004 | $10,917 |
| 78 | 22.0 | 4.55% | $136,364 | $11,364 |
| 79 | 21.1 | 4.74% | $142,180 | $11,848 |
| 80 | 20.2 | 4.95% | $148,515 | $12,376 |
| 81 | 19.4 | 5.15% | $154,639 | $12,887 |
| 82 | 18.5 | 5.41% | $162,162 | $13,514 |
| 83 | 17.7 | 5.65% | $169,492 | $14,124 |
| 84 | 16.8 | 5.95% | $178,571 | $14,881 |
| 85 | 16.0 | 6.25% | $187,500 | $15,625 |
| 86 | 15.2 | 6.58% | $197,368 | $16,447 |
| 87 | 14.4 | 6.94% | $208,333 | $17,361 |
| 88 | 13.7 | 7.30% | $218,978 | $18,248 |
| 89 | 12.9 | 7.75% | $232,558 | $19,380 |
| 90 | 12.2 | 8.20% | $245,902 | $20,492 |
| 91 | 11.5 | 8.70% | $260,870 | $21,739 |
| 92 | 10.8 | 9.26% | $277,778 | $23,148 |
| 93 | 10.1 | 9.90% | $297,030 | $24,752 |
| 94 | 9.5 | 10.53% | $315,789 | $26,316 |
| 95 | 8.9 | 11.24% | $337,079 | $28,090 |
| 96 | 8.4 | 11.90% | $357,143 | $29,762 |
| 97 | 7.8 | 12.82% | $384,615 | $32,051 |
| 98 | 7.3 | 13.70% | $410,959 | $34,247 |
| 99 | 6.8 | 14.71% | $441,176 | $36,765 |
| 100 | 6.4 | 15.63% | $468,750 | $39,063 |
Year by year from 73, growing 5%
A real account keeps changing. Starting at 73 in 2026 with $3 million and a 5% return after each year’s RMD comes out, the RMD grows for years before the shrinking balance overtakes the shrinking divisor.
| Year | Age | Balance at start | RMD | Balance at end |
|---|---|---|---|---|
| 2026 | 73 | $3,000,000 | $113,208 | $3,031,132 |
| 2027 | 74 | $3,031,132 | $118,868 | $3,057,877 |
| 2028 | 75 | $3,057,877 | $124,304 | $3,080,252 |
| 2029 | 76 | $3,080,252 | $129,968 | $3,097,798 |
| 2030 | 77 | $3,097,798 | $135,275 | $3,110,649 |
| 2031 | 78 | $3,110,649 | $141,393 | $3,117,719 |
| 2032 | 79 | $3,117,719 | $147,759 | $3,118,457 |
| 2033 | 80 | $3,118,457 | $154,379 | $3,112,282 |
| 2034 | 81 | $3,112,282 | $160,427 | $3,099,448 |
| 2035 | 82 | $3,099,448 | $167,538 | $3,078,506 |
| 2036 | 83 | $3,078,506 | $173,927 | $3,049,808 |
| 2037 | 84 | $3,049,808 | $181,536 | $3,011,685 |
| 2038 | 85 | $3,011,685 | $188,230 | $2,964,628 |
| 2039 | 86 | $2,964,628 | $195,041 | $2,908,066 |
| 2040 | 87 | $2,908,066 | $201,949 | $2,841,423 |
| 2041 | 88 | $2,841,423 | $207,403 | $2,765,720 |
| 2042 | 89 | $2,765,720 | $214,397 | $2,678,890 |
| 2043 | 90 | $2,678,890 | $219,581 | $2,582,274 |
| 2044 | 91 | $2,582,274 | $224,546 | $2,475,615 |
| 2045 | 92 | $2,475,615 | $229,224 | $2,358,711 |
| 2046 | 93 | $2,358,711 | $233,536 | $2,231,434 |
| 2047 | 94 | $2,231,434 | $234,888 | $2,096,373 |
| 2048 | 95 | $2,096,373 | $235,548 | $1,953,867 |
| 2049 | 96 | $1,953,867 | $232,603 | $1,807,327 |
| 2050 | 97 | $1,807,327 | $231,709 | $1,654,399 |
| 2051 | 98 | $1,654,399 | $226,630 | $1,499,158 |
| 2052 | 99 | $1,499,158 | $220,464 | $1,342,628 |
| 2053 | 100 | $1,342,628 | $209,786 | $1,189,485 |
What the return changes
The RMD is a share of whatever is in the account, so the return decides how much comes out in total. At 0% the account shrinks every year; at 7% it keeps growing into your eighties.
| Return | RMDs paid, 73 to 90 | Balance at 90 | Largest RMD |
|---|---|---|---|
| 0% | $1,927,012 | $1,072,988 | $113,208 at 73 |
| 3% | $2,488,275 | $1,826,691 | $159,063 at 92 |
| 5% | $2,975,184 | $2,582,274 | $235,548 at 95 |
| 7% | $3,578,597 | $3,626,627 | $364,426 at 97 |
Tax on the RMD from $3 million
An RMD from a traditional IRA or 401(k) is ordinary income. It can also make more of your Social Security taxable. These are the federal tax amounts the RMD adds on 2026 brackets, with the standard deduction, the 65-and-older amount and the senior deduction. State tax is extra in most states; the retirement tax calculator adds it.
| Household | At 73: RMD $113,208 | At 75: RMD $121,951 |
|---|---|---|
| Single, $24,000 of Social Security | $19,712 (17%) | $21,936 (18%) |
| Married, $42,000 of Social Security | $11,734 (10%) | $13,859 (11%) |
The calculator, set to $3 million
Set to someone born in 1953, who turns 73 in 2026. Change the birth year, the balance or a planned QCD; the tax part below it takes your Social Security, other income and state.
Born in 1953, you are 73 in 2026, so the IRS divisor is 26.5. Your 2026 required minimum distribution from a $3,000,000 balance is $113,207.55, due by April 1, 2027.
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 $113,208 taxable RMD adds about $24,800 of federal tax, 21.9% of it. That is the difference between your tax with and without the RMD, on 2026 brackets.
RMDs on other balances
| Balance | At 73 | At 75 | At 80 |
|---|---|---|---|
| RMD on $200,000 | $7,547 | $8,130 | $9,901 |
| RMD on $500,000 | $18,868 | $20,325 | $24,752 |
| RMD on $750,000 | $28,302 | $30,488 | $37,129 |
| RMD on $1 million | $37,736 | $40,650 | $49,505 |
| RMD on $1.5 million | $56,604 | $60,976 | $74,257 |
| RMD on $2 million | $75,472 | $81,301 | $99,010 |
| $3,000,000 | $113,208 | $121,951 | $148,515 |
| RMD on $5 million | $188,679 | $203,252 | $247,525 |
How the RMD on $3 million is worked out
Take the balance on December 31 of last year and divide by the divisor for the age you reach this year. $3,000,000 ÷ 26.5 = $113,207.55 at 73. RMDs start at 73 for anyone born from 1951 to 1959 and at 75 for anyone born in 1960 or later. The first one can wait until April 1 of the next year, which puts two RMDs in one tax year. Several IRAs can be added together and the total taken from any of them; each 401(k) pays its own.
A spouse more than 10 years younger who is the sole beneficiary means the Joint Life table, which gives a smaller RMD than these. From 70½, up to $111,000 a year can go from an IRA straight to charity as a qualified charitable distribution and count toward the RMD without being taxed.
- 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).