Required Minimum Distribution at Age 76
At age 76, the 2026 IRS Uniform Lifetime distribution period is 23.7. Divide your retirement account balance as of December 31 last year by 23.7 to get this year's RMD - about 4.22% of the balance.
RMD at age 76 by balance (2026)
| Dec 31 balance | RMD | Per month |
|---|---|---|
| $250,000 | $10,549 | $879 |
| $500,000 | $21,097 | $1,758 |
| $1,000,000 | $42,194 | $3,516 |
The required share rises every year as the factor shrinks. At age 75 the factor was 24.6 (4.07%). At age 77 it falls to 22.9 (4.37%). See the full RMD calculator and Uniform Lifetime Table.
Age 76 RMD questions
What is the RMD factor for age 76?
For 2026 the IRS Uniform Lifetime Table distribution period at age 76 is 23.7. You divide your December 31 prior-year balance by 23.7, which works out to about 4.22% of the account.
When must I take the age-76 RMD?
By December 31 of the year you turn 76. 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 76?
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.