Required Minimum
Distribution Calculator
Calculate your annual RMD from traditional IRAs, 401(k)s, and other pre-tax retirement accounts using the IRS Uniform Lifetime Table.
Account information
Use your prior year-end balance. RMDs for 2026 are based on your Dec 31, 2025 balance.
RMDs begin at age 73 (SECURE 2.0 Act). If you turned 73 this year, your first RMD is due by April 1 next year.
Used to project future account balances. A balanced portfolio historically returns 5–7%.
How far into the future to project your RMD schedule.
Account type
Beneficiary details
My sole beneficiary is my spouse who is more than 10 years younger
If your only beneficiary is a spouse more than 10 years younger, the IRS allows use of the Joint Life Expectancy Table (Table II), which results in lower — and more favorable — RMDs each year.
Tax withholding
Estimate federal tax withholding on RMDs
RMDs from pre-tax accounts are taxed as ordinary income. See your estimated after-tax RMD amount.
Includes federal + state income tax. RMDs stack on top of other income.
Tax tip: RMDs count as ordinary income and can push you into a higher bracket, increase Medicare IRMAA surcharges, or cause Social Security benefits to become partially taxable. A tax professional can help model your total income picture.
Multiple accounts
I have multiple IRA accounts
If you own multiple traditional IRAs, you can aggregate balances and take the combined RMD from any one or combination of accounts. (401k accounts must be calculated and withdrawn separately.)
Current year RMD summary
Account balance (prior Dec 31)—
IRS distribution period (your age)—
Gross RMD amount—
Estimated federal tax—
After-tax RMD (estimated)—
This year's RMD
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Distribution period
—
years (IRS factor at your age)
RMD as % of account
—
withdrawal rate this year
After-tax RMD
—
estimated net amount
RMD projection schedule
📖 RMD Field Guide
Understand how RMDs are calculated and what the IRS requires
Core concepts
What is an RMD?
Required Minimum Distributions are the minimum amounts the IRS requires you to withdraw annually from pre-tax retirement accounts. They were designed to ensure deferred taxes are eventually collected.
RMDs apply to traditional IRAs, 401(k)s, 403(b)s, SEP IRAs, and SIMPLE IRAs.
When do RMDs start?
Under the SECURE 2.0 Act (2022), RMDs now begin at age 73. If you were born before 1951, RMDs may have started at 70½ or 72 depending on your birth year.
Your first RMD (at age 73) can be delayed until April 1 of the following year — but then you'd owe two RMDs in that year.
How is the RMD calculated?
Divide your account balance as of December 31 of the prior year by the "distribution period" from the IRS Uniform Lifetime Table (Table III). This period decreases with age, so your RMD grows as a percentage of your account over time.
Example: Balance of $500,000 ÷ 26.5 (age 73 factor) = $18,868 RMD.
Uniform Lifetime Table
The IRS updated the Uniform Lifetime Table in 2022 (effective for 2022 RMDs), reflecting longer life expectancies. Distribution periods are slightly longer than the old table, resulting in smaller RMDs.
Age 73: 26.5 years · Age 80: 20.2 years · Age 90: 12.2 years · Age 100: 6.4 years
Rules & penalties
Penalty for missing RMD
Failing to take your full RMD results in a 25% excise tax on the amount not withdrawn (reduced to 10% if corrected within 2 years). SECURE 2.0 lowered this from the previous 50% penalty.
If your RMD is $20,000 and you only withdraw $10,000, you owe 25% of $10,000 = $2,500 penalty.
Roth IRA exception
Roth IRAs are NOT subject to RMDs during the original owner's lifetime. Roth 401(k)s were also exempted from RMDs starting in 2024 (SECURE 2.0).
This makes Roth accounts powerful for estate planning — assets can compound tax-free indefinitely for the owner.
QCD — Qualified Charitable Distribution
If you're 70½ or older, you can donate up to $105,000 (2026) directly from your IRA to charity. This counts toward your RMD but is excluded from taxable income — a powerful tax strategy.
A QCD can reduce your AGI, potentially lowering Medicare IRMAA surcharges and preventing SS benefits from being taxed.
Still working exception
If you're still working and do not own more than 5% of the company, you may be able to delay RMDs from your current employer's 401(k) — but NOT from IRAs or old 401(k)s.
Check your plan documents. This exception applies only to the current employer plan.
How it works
How this calculator works
Enter your account balance and current age. The calculator uses the IRS Uniform Lifetime Table to compute your Required Minimum Distribution for the current year and projects future RMDs through age 100. Use this to plan withdrawals and avoid the 25% excise tax penalty for missed distributions.
1
Enter your balance
Total balance of your traditional IRA or 401k
2
Enter your age
Your age as of December 31 of the current year
3
Add growth rate
Expected annual return on your account balance
4
See your RMDs
Year-by-year required withdrawals through age 100
FAQ
Frequently asked questions
When do Required Minimum Distributions start?
Under the SECURE 2.0 Act, RMDs must begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later. If you turned 73 in 2024 or later, your first RMD is due by April 1 of the following year. All subsequent RMDs are due by December 31 each year.
Which accounts require RMDs?
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401k plans, 403b plans, and most other employer-sponsored retirement accounts. Roth IRAs do not require RMDs during the owner's lifetime — this is one of their key advantages for estate planning purposes.
How is my RMD calculated?
Your RMD is calculated by dividing your account balance as of December 31 of the prior year by your life expectancy factor from the IRS Uniform Lifetime Table. For example if your balance is $500,000 and your life expectancy factor is 26.5 your RMD would be approximately $18,868.
What happens if I miss an RMD?
Missing an RMD results in a 25% excise tax on the amount that should have been withdrawn. This penalty was reduced from 50% under the SECURE 2.0 Act. The penalty can be further reduced to 10% if you correct the missed RMD within two years and file IRS Form 5329.
Can I withdraw more than my RMD?
Yes — you can always withdraw more than your RMD. The RMD is simply the minimum you must take. Any amount above the RMD is included in your taxable income for the year. Excess withdrawals cannot be applied to future RMDs.
Can I reinvest my RMD?
You cannot put RMD funds back into a traditional IRA or 401k. However you can invest the after-tax proceeds in a taxable brokerage account, a Roth IRA if you have earned income and meet income limits, or use the funds for other financial goals such as paying down debt or gifting to heirs.