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Required Minimum Distribution

Required Minimum Distribution

April 03, 2026

What Will My RMD Be at Age 73 With a $3 Million IRA?

If you have approximately $3 million in a Traditional IRA and are approaching age 73, it’s natural to ask:

“How much will I be required to withdraw each year?”

This is known as your Required Minimum Distribution (RMD). The calculation itself is straightforward, but the impact on your overall financial picture can be significant.

When Do RMDs Begin?

Under current law (the SECURE 2.0 Act), required distributions begin at age 73.

  • Your first RMD applies to the year you turn 73
  • You can take it anytime during that year
  • Or delay it until April 1 of the following year

In most cases, taking it in the same year helps avoid taking two distributions in the following year.

How Is the RMD Calculated?

The IRS determines your RMD using a life expectancy factor from the
IRS Uniform Lifetime Table

At age 73, the factor is:

26.5

The formula is:

IRA Balance ÷ 26.5

Example: $3 Million IRA

Let’s walk through a simple example:

  • IRA balance: $3,000,000
  • Age: 73
  • Factor: 26.5

Calculation:

$3,000,000 ÷ 26.5 = $113,208

Estimated RMD: approximately $110,000–$115,000 per year

How Required Distributions Change Over Time

The IRS factor decreases gradually each year:

  • Age 73 → 26.5
  • Age 74 → 25.5
  • Age 75 → 24.6
  • Age 76 → 23.7

As the factor declines, the percentage you are required to withdraw increases slightly each year.

Why This Number Isn’t Fixed

Your actual RMD will be based on:

Your IRA value on December 31 of the previous year

That means your required distribution will change depending on:

  • Market performance
  • Account growth or decline
  • Withdrawals prior to age 73

What About Roth IRAs?

Roth IRAs follow different rules:

  • No required distributions during your lifetime
  • Continued tax-free growth
  • Added flexibility when planning income

This distinction becomes especially valuable as retirement income planning evolves.

Why This Matters

For someone with a $3 million IRA, the RMD creates:

  • A mandatory taxable income stream
  • Less control over when income is recognized
  • Potential impact on:
    • Tax brackets
    • Medicare premiums
    • Overall cash flow planning

Even if the calculation is simple, the implications are not.

Planning Ahead

If you are approaching age 73, the years leading up to required distributions can be an important planning window.

There may be opportunities to:

  • Manage future taxable income
  • Reduce the size of future required distributions
  • Create greater flexibility in how retirement income is structured

These strategies are highly individualized and are best evaluated in the context of your full financial picture.

Final Thought

The RMD formula is simple.

Understanding how it fits into your overall financial life is where thoughtful planning begins.

If you’d like help walking through your situation, feel free to reach out.