About the RMD Calculator
This RMD calculator works out the required minimum distribution you must take this year from a traditional IRA, 401(k), 403(b) or similar tax-deferred account. Enter the account balance on December 31 of last year and the age you reach this year; the calculator looks up your distribution period in the IRS Uniform Lifetime Table and divides the balance by it.
It is built for retirees planning withdrawals, people approaching their first RMD year, and anyone checking the figure their custodian quotes. A projection shows how your RMDs and balance evolve over the coming years at an assumed growth rate, along with an estimate of the income tax each withdrawal triggers.
Rules reflect 2026: under SECURE 2.0, RMDs start at age 73 for people born 1951–1959 and at age 75 for those born in 1960 or later. Distribution periods come from the Uniform Lifetime Table in IRS Publication 590-B, in use since 2022. The Uniform Lifetime Table applies to most owners; if your sole beneficiary is a spouse more than 10 years younger you use the Joint Life table instead, which gives a smaller RMD. Inherited accounts follow different rules.
With the default inputs, the required minimum distribution this year is $20,325.20. Change any value above to recalculate instantly.
How to use the rmd calculator
- 1Enter the account balance from your December 31 statement for last year.
- 2Enter the age you will reach by the end of this year.
- 3Pick your RMD starting age based on your birth year.
- 4Add an expected growth rate and tax rate to see the projection and tax cost.
- 5Repeat for each IRA and 401(k) — IRAs can be aggregated, but each 401(k) RMD comes from that plan.
Formula and method
The IRS sets each year’s minimum withdrawal by dividing the account balance on December 31 of the prior year by a distribution period from the Uniform Lifetime Table. The period shrinks every year (26.5 at 73, 24.6 at 75, 12.2 at 90), so the percentage you must withdraw rises with age — from about 3.8% at 73 to over 8% at 90.
The projection repeats that rule year after year: the balance after each RMD grows at your assumed rate, and the next RMD is that new balance divided by the next factor. Tax is estimated as RMD × marginal rate because distributions from pre-tax accounts are ordinary income.
- Balance
- Account value on December 31 of the previous year
- Distribution period
- Life expectancy factor for the age you reach this year (Uniform Lifetime Table)
Worked examples
$500,000 IRA at age 75
At 75 the Uniform Lifetime Table factor is 24.6, so the RMD is $500,000 ÷ 24.6 = $20,325.20 (about 4.07% of the balance). At a 22% marginal rate that withdrawal adds roughly $4,472 of federal tax.
First RMD at 73 with $300,000
In the first RMD year the factor is 26.5, so $300,000 ÷ 26.5 = $11,320.75 — about 3.77% of the account.
Age 90 with $200,000 over 5 years at 4% growth
At 90 the factor is 12.2, so this year’s RMD is $16,393.44. Projecting five years with 4% growth, the factors fall to 10.1 by age 94 and total withdrawals reach about $83,606.
Frequently asked questions
At what age do RMDs start?+
Under SECURE 2.0, RMDs begin at 73 if you were born between 1951 and 1959 and at 75 if you were born in 1960 or later. Your first RMD can be delayed until April 1 of the following year, but then you take two RMDs in one tax year. (The statute’s wording left 1959 births ambiguous; IRS proposed regulations treat them as age 73.)
What is the penalty for missing an RMD?+
The excise tax is 25% of the amount you failed to withdraw, reduced to 10% if you correct the shortfall within the correction window (generally by the end of the second year after it was due). File Form 5329 to report it or request a waiver.
Do Roth IRAs have RMDs?+
No. Roth IRAs have no RMDs during the original owner’s lifetime, and since 2024 Roth 401(k) and Roth 403(b) accounts are also exempt while the owner is alive. Beneficiaries who inherit Roth accounts do have distribution rules.
Can I take one RMD for all my IRAs?+
Yes. You calculate the RMD for each traditional IRA separately but may withdraw the total from any one or more of them. 403(b) accounts can also be aggregated with each other, but 401(k) RMDs must come from each plan separately.
Which life expectancy table should I use?+
Most owners use the Uniform Lifetime Table. If your spouse is your sole beneficiary for the whole year and is more than 10 years younger, use the Joint and Last Survivor table, which gives a longer period and a smaller RMD. Inherited IRAs use the Single Life table.
Can I give my RMD to charity?+
Yes. From age 70½ a qualified charitable distribution (QCD) sent directly from an IRA to a charity counts toward your RMD and is excluded from taxable income, up to an annual limit indexed for inflation ($108,000 for 2025, $111,000 for 2026).
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.