The RMD on $3 million at 78
Divide the balance on December 31 of last year by the IRS Uniform Lifetime divisor for the age you reach this year: $3,000,000 ÷ 22.0 = $136,363.64, which is 4.55% of the account. You turn 78 in 2026 (born 1948), and your RMDs started at 70½, so the 2026 amount is due by December 31, 2026.
| Taken | Each payment | Payments |
|---|---|---|
| Once a year | $136,363.64 | 1 |
| Quarterly | $34,090.91 | 4 |
| Monthly | $11,363.64 | 12 |
The total only has to be out by the deadline; how often you take it is up to you and the custodian. Withholding federal tax from the RMD counts as paying it, and tax withheld late in the year is treated as paid evenly through it.
The next ten years from 78
Starting with $3 million at 78 and a 5% return after each RMD comes out. The share you must take rises every year, from 4.55% now to 6.94% at 87.
| Year | Age | Balance at start | Divisor | RMD | Balance at end |
|---|---|---|---|---|---|
| 2026 | 78 | $3,000,000 | 22.0 | $136,364 | $3,006,818 |
| 2027 | 79 | $3,006,818 | 21.1 | $142,503 | $3,007,531 |
| 2028 | 80 | $3,007,531 | 20.2 | $148,888 | $3,001,575 |
| 2029 | 81 | $3,001,575 | 19.4 | $154,720 | $2,989,198 |
| 2030 | 82 | $2,989,198 | 18.5 | $161,578 | $2,969,000 |
| 2031 | 83 | $2,969,000 | 17.7 | $167,740 | $2,941,323 |
| 2032 | 84 | $2,941,323 | 16.8 | $175,079 | $2,904,557 |
| 2033 | 85 | $2,904,557 | 16.0 | $181,535 | $2,859,173 |
| 2034 | 86 | $2,859,173 | 15.2 | $188,103 | $2,804,623 |
| 2035 | 87 | $2,804,623 | 14.4 | $194,765 | $2,740,350 |
What the return changes
The RMD is a share of whatever the account holds, so the return decides how much comes out over the decade and what is left at 87.
| Return | RMDs paid over ten years | RMD at 87 | Balance after ten years |
|---|---|---|---|
| 0% | $1,317,663 | $125,548 | $1,682,337 |
| 3% | $1,507,206 | $163,811 | $2,260,921 |
| 5% | $1,651,276 | $194,765 | $2,740,350 |
| 7% | $1,811,305 | $230,814 | $3,309,412 |
Tax on an RMD of $136,364
An RMD from a traditional IRA or 401(k) is ordinary income, and it can make more of your Social Security taxable. Estimated federal tax it adds at 78 on 2026 brackets, with the standard deduction, the 65-and-older amount and the senior deduction. Most states add their own tax; the retirement tax calculator includes it.
| Household | Tax the RMD adds | Share of the RMD | RMD after that tax |
|---|---|---|---|
| Single, $24,000 of Social Security | $25,603 | 19% | $110,761 |
| Married, $42,000 of Social Security | $17,411 | 13% | $118,953 |
Giving it to charity instead
Up to $111,000 can go from an IRA straight to a charity in 2026 as a qualified charitable distribution, counted toward this RMD and kept out of taxable income. That covers 81% of the $136,364 RMD; the other $25,364 stays taxable. QCDs are open from 70½, come only from IRAs (not 401(k)s), and have to be paid to the charity directly. A Roth conversion done before RMDs begin is the other way to shrink them: see the Roth conversion calculator.
RMD on $3 million at other ages
| Age | Divisor | RMD | Per month |
|---|---|---|---|
| 73 | 26.5 | $113,208 | $9,434 |
| 74 | 25.5 | $117,647 | $9,804 |
| 75 | 24.6 | $121,951 | $10,163 |
| 76 | 23.7 | $126,582 | $10,549 |
| 77 | 22.9 | $131,004 | $10,917 |
| 78 | 22.0 | $136,364 | $11,364 |
| 79 | 21.1 | $142,180 | $11,848 |
| 80 | 20.2 | $148,515 | $12,376 |
| 81 | 19.4 | $154,639 | $12,887 |
| 82 | 18.5 | $162,162 | $13,514 |
| 83 | 17.7 | $169,492 | $14,124 |
| 84 | 16.8 | $178,571 | $14,881 |
| 85 | 16.0 | $187,500 | $15,625 |
| 86 | 15.2 | $197,368 | $16,447 |
| 87 | 14.4 | $208,333 | $17,361 |
| 88 | 13.7 | $218,978 | $18,248 |
| 89 | 12.9 | $232,558 | $19,380 |
| 90 | 12.2 | $245,902 | $20,492 |
Every age from 73 to 100 is on the RMD on $3 million page, and every balance at 78 on RMD at age 78.
Other balances at 78
| December 31 balance | RMD at 78 | Per month |
|---|---|---|
| $100,000 | $4,545 | $379 |
| $150,000 | $6,818 | $568 |
| $200,000 | $9,091 | $758 |
| $250,000 | $11,364 | $947 |
| $300,000 | $13,636 | $1,136 |
| $350,000 | $15,909 | $1,326 |
| $400,000 | $18,182 | $1,515 |
| $450,000 | $20,455 | $1,705 |
| $500,000 | $22,727 | $1,894 |
| $600,000 | $27,273 | $2,273 |
| $700,000 | $31,818 | $2,652 |
| $750,000 | $34,091 | $2,841 |
| $800,000 | $36,364 | $3,030 |
| $900,000 | $40,909 | $3,409 |
| $1,000,000 | $45,455 | $3,788 |
| $1,250,000 | $56,818 | $4,735 |
| $1,500,000 | $68,182 | $5,682 |
| $1,750,000 | $79,545 | $6,629 |
| $2,000,000 | $90,909 | $7,576 |
| $2,500,000 | $113,636 | $9,470 |
| $3,000,000 | $136,364 | $11,364 |
| $4,000,000 | $181,818 | $15,152 |
| $5,000,000 | $227,273 | $18,939 |
| $10,000,000 | $454,545 | $37,879 |
The calculator, set to $3 million at 78
Set to someone born in 1948, who turns 78 in 2026, with $3 million on December 31. Change the balance, the birth year or a planned QCD; the tax part takes your Social Security, other income and state.
Born in 1948, you are 78 in 2026, so the IRS divisor is 22.0. Your 2026 required minimum distribution from a $3,000,000 balance is $136,363.64, 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 $136,364 taxable RMD adds about $30,665 of federal tax, 22.5% 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).