A Required Minimum Distribution (RMD) is the minimum amount the IRS forces you to withdraw each year from tax-deferred retirement accounts — traditional IRAs, 401(k)s, 403(b)s, and the like — once you reach a certain age. Miss it and the penalty used to be a crushing 50% of the shortfall; SECURE 2.0 reduced that to 25% (and 10% if you correct on time), but it is still a bill worth avoiding. This RMD calculator does the exact IRS math for you: divide your prior-year-end balance by the distribution period factor for your age from the current Uniform Lifetime Table.
The rule has shifted recently. Under SECURE 2.0, the RMD starting age is 73 for anyone born between 1951 and 1959, and rises to 75 for anyone born in 1960 or later. The life-expectancy divisors themselves were also revised for distributions starting in 2022, so many older online calculators still use the stale pre-2022 table and overstate your required withdrawal. The figures on this page use the revised Table III.
How to Use
- Enter your Account Balance — the value of your traditional IRA or 401(k) as of December 31 of last year. That prior year-end balance is the number the IRS formula requires; today's balance is not used.
- Set Your Age This Year to the age you will be (or were) on your birthday in the current distribution year. If you are under 73, no RMD is due yet, but you can still model future years.
- Optionally enter your Marginal Federal Tax Rate (for example 22% or 24%). This is not part of the RMD itself — it only estimates the federal tax you will owe on the withdrawal so you can plan for it.
- Read the result card: the IRS distribution-period factor, your annual RMD, a monthly equivalent, the estimated tax, and your balance after the withdrawal.
The formula is deliberately simple. Take your December 31 balance, look up the divisor for your age, and divide. A 73-year-old with a $500,000 balance uses factor 26.5, so the RMD is $500,000 ÷ 26.5 = $18,867.92 for the year.
The RMD Formula and the Uniform Lifetime Table
The IRS writes the calculation as one line:
RMD = prior December 31 account balance ÷ distribution period factor for your age
The factor comes from Table III (Uniform Lifetime), published in IRS Publication 590-B. Most owners use this table. The one common exception: if your spouse is the sole beneficiary and is more than 10 years younger than you, you instead use the Joint Life and Last Survivor Table, which gives a smaller divisor and a smaller required withdrawal. Inherited accounts use the Single Life Expectancy Table, not this one.
A few current factors to give you a feel for how the divisor shrinks as you age:
| Age | Factor | Effective withdrawal % |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
Notice the required percentage climbs every year as the divisor falls. That is why RMDs grow over time even if your balance stays flat — and why a high balance in your early 70s can turn into a large taxable event later.
How RMD Age Works Under SECURE 2.0
Your first RMD can be delayed until April 1 of the year after you turn 73. That sounds generous, but there is a catch: if you use that delay, you then have to take two distributions in the same calendar year — the delayed one for age 73, and the current one for age 74. Stacking two large taxable withdrawals in one year can push you into a higher bracket, trigger more tax on Social Security, or raise your Medicare premiums through IRMAA. For many people it is cleaner to take the first RMD by December 31 of the year they turn 73 and avoid the double withdrawal.
Traditional pre-tax accounts are fully taxed as ordinary income. Roth IRAs have no RMDs during the owner's lifetime, which is one reason converting some traditional money to Roth while you are young can reduce taxable RMDs later.
Examples
Example 1 — A typical retiree at 73. Margie has $500,000 in her traditional IRA on December 31 and turns 73 this year. The Uniform Lifetime factor is 26.5. Her RMD is $500,000 ÷ 26.5 = $18,867.92, or about $1,572.33 per month. At a 22% federal bracket, she should set aside roughly $4,150.94 for federal tax, leaving a post-RMD balance near $481,132.08.
Example 2 — The IRS worked example at age 75. The IRS Publication 590-B illustration uses a $100,000 balance at age 75. The factor is 24.6, giving $100,000 ÷ 24.6 = $4,065.04 for the year — the exact figure the IRS publishes, and a good sanity check for this calculator.
Example 3 — A high saver with $2,000,000 at 75. With a $2,000,000 balance and factor 24.6, the annual RMD jumps to $81,300.81 (about $6,775.07 per month). At a 24% bracket the estimated federal tax is about $19,512.20, and the post-withdrawal balance is roughly $1,918,699.19. Large balances like this are exactly where Roth conversions and tax-bracket planning matter most.
Example 4 — Growing into your 80s. David turns 80 with $750,000 saved. The factor is now 20.2, so his RMD is $750,000 ÷ 20.2 = $37,128.71. Even though his balance is the same as a decade earlier, the smaller divisor has lifted his required withdrawal by several percentage points.
FAQ
What is an RMD?
A Required Minimum Distribution is the smallest amount you must withdraw each year from a traditional IRA, 401(k), 403(b), or similar tax-deferred account after reaching the required age. You calculate it by dividing your prior December 31 balance by a life-expectancy factor from the IRS Uniform Lifetime Table. Withdrawing more than the minimum is always allowed; withdrawing less triggers a penalty.
At what age do RMDs start?
Under SECURE 2.0, RMDs begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later. People born in 1950 or earlier had RMDs starting at 72 (or 70½ under older rules). Your first distribution can be delayed until April 1 of the year after you reach that age.
How is my RMD calculated?
Use the balance of each account as of December 31 of the prior year, divide by the distribution-period factor for your current age from Table III. For example, at age 73 the factor is 26.5, so a $500,000 balance yields a $18,868 RMD. You must calculate each account separately, although you can usually withdraw the total from any one of your IRAs.
What happens if I miss an RMD?
The IRS excise tax on a missed or insufficient RMD was cut from 50% to 25% under SECURE 2.0, and drops to 10% if you withdraw the shortfall and file a corrected return promptly. Still, on an $18,000 RMD a 25% penalty is $4,500 — well worth avoiding by taking the distribution by December 31.
Do Roth IRAs have RMDs?
No. During the original owner's lifetime, Roth IRAs have no required minimum distributions, which lets the money keep growing tax-free. Roth 401(k)s did have RMDs historically, but SECURE 2.0 eliminated those starting in 2024. Beneficiaries of inherited Roth accounts generally still have distribution obligations.
Which table should I use?
Most people use the Uniform Lifetime Table (Table III). Use the Joint Life and Last Survivor Table only if your spouse is the sole beneficiary and more than 10 years younger. Use the Single Life Expectancy Table for inherited accounts. This calculator uses the Uniform Lifetime Table, which covers the large majority of account owners.
Are RMDs taxed?
Yes. Withdrawals from traditional pre-tax accounts are taxed as ordinary income at your federal marginal rate (and usually state income tax too). Enter your estimated bracket in this calculator to see the approximate tax. Qualified Roth withdrawals are generally tax-free.
Disclaimer
This RMD calculator is provided for informational purposes only and does not constitute tax, legal, or financial advice. It uses the IRS Uniform Lifetime Table (Table III) revised for 2022 and later distributions, but it does not account for the Joint Life table, inherited-account rules, Roth conversions, state taxes, IRMAA Medicare thresholds, or your individual circumstances. Actual RMD amounts are based on your exact prior December 31 balances and age. Always confirm your required distribution with the IRS instructions, your plan administrator, or a qualified tax professional before taking action.