RMD Calculator for Age 97
At age 97, the IRS Uniform Lifetime Table divisor is 7.8, so your required minimum distribution is your traditional IRA or 401(k) balance on December 31 of last year divided by 7.8 — 12.82% of the account. On a $500,000 balance, that is $64,103 for the year.
You are 97 in 2026 if you were born in 1929 (and in 2027 if born in 1930). Use the age you reach by December 31 of the distribution year, not your age today.
Calculator
Required minimum distribution at age 97
Balance ÷ 7.8
12.82% of your December 31 balance — $64,103 on $500,000
- Divisor
- 7.8
- Withdrawal %
- 12.82%
- Born (age 97 in 2026)
- 1929
- Next year's divisor
- 7.3
Use your traditional IRA or 401(k) balance as of December 31 last year. RMDs generally begin at age 73 (75 if you were born in 1960 or later).
This year's required distribution
$64,102.56
12.8% of your balance — due by December 31
- Uniform Lifetime divisor
- 7.8
- Account balance
- $500,000
- Withdrawal rate
- 12.8%
RMD at age 97 by account balance
Prior December 31 balance ÷ 7.8. Monthly is the annual RMD spread over 12 withdrawals.
| Balance | Annual RMD | Per month |
|---|---|---|
| $100,000 | $12,820.51 | $1,068.38 |
| $250,000 | $32,051.28 | $2,670.94 |
| $500,000 | $64,102.56 | $5,341.88 |
| $750,000 | $96,153.85 | $8,012.82 |
| $1,000,000 | $128,205.13 | $10,683.76 |
| $1,500,000 | $192,307.69 | $16,025.64 |
| $2,000,000 | $256,410.26 | $21,367.52 |
| $3,000,000 | $384,615.38 | $32,051.28 |
Your RMDs over the next 10 years, starting at 97
Example: $500,000 balance, RMD withdrawn each December, remaining balance earning 5% a year. Your returns will differ.
| Age | Start balance | Divisor | RMD | % of balance |
|---|---|---|---|---|
| 97 | $500,000 | 7.8 | $64,103 | 12.8% |
| 98 | $457,692 | 7.3 | $62,698 | 13.7% |
| 99 | $414,744 | 6.8 | $60,992 | 14.7% |
| 100 | $371,440 | 6.4 | $58,038 | 15.6% |
| 101 | $329,073 | 6 | $54,845 | 16.7% |
| 102 | $287,939 | 5.6 | $51,418 | 17.9% |
| 103 | $248,347 | 5.2 | $47,759 | 19.2% |
| 104 | $210,618 | 4.9 | $42,983 | 20.4% |
| 105 | $176,016 | 4.6 | $38,264 | 21.7% |
| 106 | $144,639 | 4.3 | $33,637 | 23.3% |
What’s different about age 97
At 97 you must withdraw 12.82% of your balance, up from 9.26% at 92, and it rises to 17.86% by 102.
Because you have already started RMDs, heirs who aren’t your spouse will generally have to empty an inherited IRA within 10 years and take annual RMDs along the way. If they will be in a lower tax bracket than you, leaving them the traditional IRA can make sense; if higher, spending it down or giving through QCDs may save the family tax.
RMD rules to know at 97
Which accounts. RMDs apply to traditional IRAs, SEP and SIMPLE IRAs, and 401(k), 403(b), and 457(b) plans. Roth IRAs have no RMDs during the owner’s lifetime, and since 2024 neither do Roth 401(k)s. If you are still working and don’t own 5% or more of the company, your current employer’s plan may let you delay its RMDs until you retire.
How it’s taxed. An RMD is ordinary income in the year you take it, and it can push you into a higher bracket or raise Medicare premiums. Withdrawing more than the minimum is always allowed, but the excess doesn’t count toward future years. From age 70½ you can send IRA money directly to charity as a qualified charitable distribution (QCD), which counts toward your RMD without being taxed.
Timing. The deadline is December 31 (April 1 of the following year for your very first RMD). See every divisor and your starting age by birth year on the Uniform Lifetime Table page, and estimate the tax with the income tax calculator.
RMDs at other ages
See the full Uniform Lifetime Table and RMD age by birth year.
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Calculation Formulas
Divide last year’s ending balance by the IRS divisor for your age this year. The divisor falls each year, so the required percentage rises with age.
Example:
$500,000 at age 73 ÷ 26.5 = $18,868 (about 3.8% of the balance).
The RMD as a share of the balance — roughly 3.8% at 73, rising to about 6.3% by age 85.
Key Figures
| Figure | Value | Description |
|---|---|---|
| RMD age (born 1951–1959) | 73 | SECURE 2.0 set the starting age at 73 for this group. |
| RMD age (born 1960+) | 75 | Rises to 75 beginning in 2033 for those born in 1960 or later. |
| Uniform Lifetime divisor at 73 | 26.5 | From the IRS table effective 2022, unchanged for 2026. |
| Missed-RMD penalty | 25% → 10% | Excise tax on a missed RMD, reduced to 10% if corrected within the SECURE 2.0 correction window. |
| First-RMD deadline | April 1 | Your first RMD may be delayed to April 1 of the following year; all later RMDs are due December 31. |
Note: Results are estimates for planning purposes. Rates, fees, taxes, and insurance vary by lender and location — confirm exact figures with a licensed professional before making financial decisions.
Standards & Sources
Last verified: July 2026
- IRS Publication 590-B
The Uniform Lifetime Table divisors are from IRS Pub 590-B (Treas. Reg. §1.401(a)(9)-9), effective 2022 and unchanged for 2026.
- SECURE 2.0 Act
The RMD starting age (73, rising to 75) and the reduced 25%/10% excise tax for a missed distribution come from the SECURE 2.0 Act of 2022 (§107, §302).
How to Use This Calculator
- Find your traditional IRA or 401(k) balance as of December 31 of last year on your year-end statement.
- Divide it by 7.8, the Uniform Lifetime divisor for age 97 — or read your amount from the balance table.
- Repeat for each traditional IRA and each 401(k); IRA RMDs can be totaled and taken from any IRA, but each 401(k) must pay its own.
- Withdraw at least that amount by December 31 to avoid the 25% excise tax.
Frequently Asked Questions
What is the RMD divisor at age 97?
The Uniform Lifetime Table divisor for age 97 is 7.8. Divide your prior December 31 balance by 7.8 to get the year's required minimum distribution. Next year, at age 98, the divisor drops to 7.3.
What percentage must I withdraw at age 97?
12.82% of your prior year-end balance (1 ÷ 7.8). The percentage rises every year as the divisor shrinks.
How much is the RMD on $1 million at age 97?
$128,205. A $1,000,000 traditional IRA or 401(k) balance divided by the age-97 divisor of 7.8.
What if my spouse is much younger?
If your spouse is your sole beneficiary for the whole year and is more than 10 years younger than you, use the IRS Joint and Last Survivor Table instead. It has larger divisors, so your required distribution is smaller.
What happens if I miss my RMD?
The IRS charges a 25% excise tax on the amount you should have withdrawn but didn’t, reduced to 10% if you take the missed distribution and file Form 5329 within the correction window (generally two years). The IRS can waive the penalty for reasonable error.
Guides to go with this calculator
RMD Deadline 2026: Take Your RMD by Dec. 31
If you are 73 or older, your 2026 required minimum distribution is due December 31. Here’s the deadline that applies to you, how to figure the amount, and smart ways to take it.
$6,000 Senior Deduction: Who Gets It, What It Saves
If you are 65 or older, a new $6,000 deduction can cut your federal taxes through 2028 — but it phases out at higher incomes and doesn’t make Social Security tax-free.
2027 Social Security COLA: 3.6% Raise & New Numbers
Social Security and SSI payments rise 3.6% in 2027, the biggest bump since 2023. Here is what it adds to your check, when it arrives, and every limit that changed with it.
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