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RMD Calculator

Required Minimum Distributions from Traditional IRAs and 401(k)s, SECURE 2.0 compliant.

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  • SECURE 2.0
  • IRS 2026 tables

Account Information

Combined balance of all traditional IRA and 401(k) accounts as of Dec 31 of the prior year

Growth & Tax Assumptions

Spouse & Life Expectancy Table

This Year's RMD

$18,868

3.8% of balance

After-Tax RMD

$14,717

at 22% tax rate

Peak Annual RMD

$45,743

at age 92

Ending Balance

$475,176

after 20 years

Total Distributions

$633,575

Total Taxes Paid

$139,387

Account balance over time

Age 7392

Annual RMD breakdown

After-taxTax owed

Year-by-year RMD schedule

AgeBalanceDivisorRMDTaxAfter-TaxEnd Balance
73(current)$500,00026.5$18,868$4,151$14,717$510,000
74$510,00025.5$20,000$4,400$15,600$519,400
75$519,40024.6$21,114$4,645$16,469$528,183
76$528,18323.7$22,286$4,903$17,383$536,251
77$536,25122.9$23,417$5,152$18,265$543,604
78$543,60422.0$24,709$5,436$19,273$550,028
79$550,02821.1$26,068$5,735$20,333$555,398
80$555,39820.2$27,495$6,049$21,446$559,578
81$559,57819.4$28,844$6,346$22,498$562,577
82$562,57718.5$30,410$6,690$23,719$564,098
83$564,09817.7$31,870$7,011$24,859$564,162
84$564,16216.8$33,581$7,388$26,193$562,415
85$562,41516.0$35,151$7,733$27,418$558,900
86$558,90015.2$36,770$8,089$28,680$553,458
87$553,45814.4$38,435$8,456$29,979$545,925
88$545,92513.7$39,849$8,767$31,082$536,441
89$536,44112.9$41,585$9,149$32,436$524,548
90$524,54812.2$42,996$9,459$33,537$510,445
91$510,44511.5$44,387$9,765$34,622$494,022
92$494,02210.8$45,743$10,063$35,679$475,176

This calculator uses the IRS Uniform Lifetime Table (Table III) updated under the SECURE 2.0 Act. RMD calculations are based on the prior year-end account balance. This is for educational purposes only and does not constitute tax or financial advice. Consult a tax professional for your specific situation. Penalty for missing an RMD is 25% of the shortfall (reduced from 50% under SECURE 2.0), or 10% if corrected within 2 years.

How Required Minimum Distributions Work

1

Determine Your Balance

Use your total Traditional IRA and 401(k) balance as of December 31 of the prior year.

2

Find Your Divisor

Look up your life expectancy factor in the IRS Uniform Lifetime Table based on your age.

3

Calculate Your RMD

Divide your account balance by your life expectancy factor. That's your minimum distribution.

4

Withdraw by Deadline

Take your RMD by December 31 each year. First-year RMD can be delayed until April 1 of the following year.

SECURE 2.0 Act: What Changed for RMDs

The SECURE 2.0 Act made significant changes to RMD rules starting in 2023

ChangeOld RuleNew Rule (2024+)
RMD Starting AgeAge 72Age 73 (75 starting 2033)
Penalty for Missing RMD50% of shortfall25% (10% if corrected in 2 years)
Roth 401(k) RMDsRequiredEliminated (starting 2024)
Life Expectancy Tables2002 tablesUpdated 2022 tables (lower RMDs)

Smart RMD Strategies

Roth Conversions Before 73

Convert Traditional IRA funds to a Roth IRA in your 60s and early 70s. You'll pay tax now, but reduce future RMDs and create a tax-free income source. Roth IRAs have no RMDs during your lifetime.

Qualified Charitable Distributions (QCD)

At age 70½+, donate up to $105,000 directly from your IRA to charity. QCDs count toward your RMD but aren't included in taxable income. It's better than donating after withdrawal.

Take RMDs Early in the Year

Don't wait until December. Taking your RMD in January gives you 11 extra months to invest or use the funds. If the market drops later, your RMD is already taken at the higher balance.

Avoid the First-Year Double-Up

Your first RMD can be delayed until April 1 of the next year, but then you'll owe two RMDs in one year (pushing you into a higher tax bracket). Usually it's better to take your first RMD on time.

Frequently Asked Questions

What is a Required Minimum Distribution (RMD)?

An RMD is the minimum amount you must withdraw each year from your Traditional IRA, 401(k), 403(b), or other tax-deferred retirement accounts once you reach age 73. The IRS requires these distributions to ensure that tax-deferred savings are eventually taxed as income.

When do RMDs start?

Under the SECURE 2.0 Act, RMDs now start at age 73 for those born between 1951 and 1959. For those born in 1960 or later, RMDs will start at age 75 (beginning in 2033). Your first RMD must be taken by April 1 of the year after you turn 73, but subsequent RMDs are due by December 31.

How is my RMD calculated?

Your RMD is calculated by dividing your retirement account balance (as of December 31 of the prior year) by a life expectancy factor from the IRS Uniform Lifetime Table. For example, at age 73 the divisor is 26.5, so a $500,000 balance would have an RMD of $18,868.

What happens if I miss my RMD?

Under SECURE 2.0, the penalty for missing an RMD was reduced from 50% to 25% of the shortfall amount. If you correct the mistake within 2 years, the penalty is further reduced to just 10%. File Form 5329 with your tax return and request a penalty waiver with a reasonable explanation.

Do Roth IRAs have RMDs?

No. Roth IRAs do not have required minimum distributions during the owner's lifetime. Starting in 2024, Roth 401(k)s are also exempt from RMDs thanks to SECURE 2.0. This makes Roth accounts an excellent tool for tax-free legacy planning.

Can I withdraw more than my RMD?

Yes, you can always withdraw more than the minimum. However, you cannot apply the excess to future years' RMDs. Any amount withdrawn above the RMD is still taxed as ordinary income. Consider whether a larger withdrawal fits your tax planning strategy.

What is a Qualified Charitable Distribution (QCD)?

A QCD allows individuals age 70½ or older to donate up to $105,000 per year directly from their IRA to a qualified charity. The distribution counts toward your RMD but is excluded from taxable income, making it more tax-efficient than taking the RMD and then donating.

Which life expectancy table should I use?

Most people use the Uniform Lifetime Table (Table III). The only exception is if your sole beneficiary is your spouse who is more than 10 years younger than you—in that case, use the Joint Life and Last Survivor Expectancy Table (Table II), which gives a larger divisor and a smaller RMD.

Do I still have to work? Can I delay RMDs if I'm still employed?

If you're still working at age 73 and don't own more than 5% of the company, you can delay RMDs from your current employer's 401(k) until you retire (the "still working" exception). However, this does not apply to Traditional IRAs or 401(k)s from previous employers—those RMDs must still be taken.

Plan Your Retirement Withdrawals

RMDs are just one piece of the retirement puzzle. Explore our other free tools to optimize your full withdrawal strategy.

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This calculator is for educational purposes only and does not constitute financial or tax advice.

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