Required Minimum Distribution at Age 72
At age 72, the 2026 IRS Uniform Lifetime distribution period is 27.4. Divide your retirement account balance as of December 31 last year by 27.4 to get this year's RMD - about 3.65% of the balance.
RMD at age 72 by balance (2026)
| Dec 31 balance | RMD | Per month |
|---|---|---|
| $250,000 | $9,124 | $760 |
| $500,000 | $18,248 | $1,521 |
| $1,000,000 | $36,496 | $3,041 |
The required share rises every year as the factor shrinks. At age 73 it falls to 26.5 (3.77%). See the full RMD calculator and Uniform Lifetime Table.
Age 72 RMD questions
What is the RMD factor for age 72?
For 2026 the IRS Uniform Lifetime Table distribution period at age 72 is 27.4. You divide your December 31 prior-year balance by 27.4, which works out to about 3.65% of the account.
When must I take the age-72 RMD?
By December 31 of the year you turn 72. The only exception is your very first RMD, which can be delayed to April 1 of the following year. Missing it triggers a 25% excise tax on the shortfall (10% if corrected within two years).
Does a Roth IRA have an RMD at 72?
No. Roth IRAs have no required minimum distribution for the original owner at any age. This factor applies to traditional IRAs and pre-tax workplace plans.