Required Minimum Distribution at Age 79
At age 79, the 2026 IRS Uniform Lifetime distribution period is 21.1. Divide your retirement account balance as of December 31 last year by 21.1 to get this year's RMD - about 4.74% of the balance.
RMD at age 79 by balance (2026)
| Dec 31 balance | RMD | Per month |
|---|---|---|
| $250,000 | $11,848 | $987 |
| $500,000 | $23,697 | $1,975 |
| $1,000,000 | $47,393 | $3,949 |
The required share rises every year as the factor shrinks. At age 78 the factor was 22.0 (4.55%). At age 80 it falls to 20.2 (4.95%). See the full RMD calculator and Uniform Lifetime Table.
Age 79 RMD questions
What is the RMD factor for age 79?
For 2026 the IRS Uniform Lifetime Table distribution period at age 79 is 21.1. You divide your December 31 prior-year balance by 21.1, which works out to about 4.74% of the account.
When must I take the age-79 RMD?
By December 31 of the year you turn 79. 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 79?
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.