最低強制提領 (RMD) 計算機 2026

IRS Uniform Lifetime Table 2026 (Key Ages)

RMD = Prior year-end account balance ÷ Life expectancy factor

| Age | Life Expectancy Factor | RMD % of Balance | |-----|----------------------|-----------------| | 73 | 26.5 | 3.77% | | 74 | 25.5 | 3.92% | | 75 | 24.6 | 4.07% | | 76 | 23.7 | 4.22% | | 77 | 22.9 | 4.37% | | 80 | 20.2 | 4.95% | | 85 | 16.0 | 6.25% | | 90 | 12.2 | 8.20% | | 95 | 9.0 | 11.11% |

A $500,000 IRA at age 73 requires an RMD of $500,000 ÷ 26.5 = $18,868, taxed as ordinary income.

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RMD Starting Age (SECURE 2.0 Act)

| Birth Year | RMD Begins | |------------|-----------| | Before 1951 | Already in RMD territory | | 1951–1959 | Age 73 | | 1960 or later | Age 75 |

Roth IRAs are not subject to RMDs during the owner's lifetime. Roth 401(k)s were also exempted from RMDs beginning in 2024 under SECURE 2.0.

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RMD Aggregation Rules

• Multiple traditional IRAs: Calculate each account's RMD separately, but you may take the total amount from any single IRA or any combination.
• Multiple 401(k)s: Each plan's RMD must be taken from that specific plan — aggregation is not allowed across 401(k)s.
• Inherited IRAs (non-spouse): Under SECURE Act 2.0, most non-spouse beneficiaries must empty the account within 10 years. Annual withdrawals are optional (except for certain eligible beneficiaries like minor children, disabled, or those within 10 years of the decedent's age).

Tax Impact of RMDs

RMDs are taxed as ordinary income in the year received. A large RMD can:

• Push you into a higher federal bracket
• Trigger IRMAA Medicare premium surcharges (using income from 2 years later)
• Cause up to 85% of Social Security income to become taxable
• Phase out deductions and credits tied to AGI

Strategies to Manage RMD Tax Burden

Roth conversions before RMDs begin: Converting traditional IRA funds to Roth in years before age 73 (or 75) reduces the future balance subject to RMDs. Pay the tax now at a potentially lower rate; all future growth and withdrawals are tax-free.

Qualified Charitable Distribution (QCD): At age 70½+, you can transfer up to $105,000 directly from an IRA to a qualifying charity. This counts toward your RMD but is excluded from taxable income entirely — more tax-efficient than withdrawing and donating separately.

QCD can satisfy the RMD: If your RMD is $20,000 and you donate $20,000 via QCD, you owe zero tax on the RMD and get a full charitable deduction — even if you take the standard deduction.

Miss your RMD penalty: The penalty for missing an RMD was reduced from 50% to 25% (SECURE 2.0). If corrected within 2 years, it drops further to 10%. Still, the penalty on a missed $20,000 RMD is $2,000–$5,000 — not worth risking.