RMD Calculator
Enter your age and your retirement account balance as of December 31 of the prior year to calculate your Required Minimum Distribution for the current tax year. The calculator uses the official IRS Uniform Lifetime Table (updated for 2022 and unchanged through 2026), shows you the distribution period divisor, and projects your annual RMDs and remaining balance for up to 20 years. If your sole beneficiary is a spouse who is more than 10 years younger, enable the Joint Life option to use the IRS Joint and Last Survivor Table instead, which gives a longer distribution period and a smaller annual withdrawal.
What is an RMD?
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw each year from your traditional IRA, 401(k), 403(b), 457(b), SEP IRA, SIMPLE IRA, and most other tax-deferred retirement accounts. Because contributions and investment earnings in these accounts have never been taxed, the government mandates withdrawals starting at a certain age so that the deferred income eventually flows through your taxable return. Roth IRAs are exempt from lifetime RMDs because their contributions were made with after-tax dollars. Under the SECURE 2.0 Act of 2022, the starting age was raised to 73 for anyone born between 1951 and 1959, and will rise further to 75 for those born in 1960 or later.
How is an RMD calculated?
The IRS formula is straightforward: RMD = Account Balance (December 31 of the prior year) divided by Distribution Period. The distribution period is a life expectancy factor taken from the IRS Uniform Lifetime Table (Table III of IRS Publication 590-B). For example, if you are 75 years old and your IRA balance was $500,000 on December 31 of last year, the distribution period from the table is 24.6, so your RMD is $500,000 / 24.6 = $20,325. If your sole beneficiary is a spouse who is more than 10 years younger than you, you may instead use the IRS Joint and Last Survivor Table (Table II), which has a longer distribution period and therefore a smaller annual RMD.
RMD deadlines and penalties
For most account holders, the deadline to take an RMD is December 31 of each calendar year. There is one exception: for your first RMD only, you may delay until April 1 of the following year. However, delaying means you will have two RMDs in one tax year, which could push you into a higher bracket. If you fail to take your full RMD on time, the IRS imposes a 25% excise tax on the amount not withdrawn (reduced to 10% if you correct the shortfall within a two-year correction window). Under the SECURE 2.0 Act, this penalty was cut from the previous 50%. If you have multiple traditional IRAs, you may calculate each one separately and then take the total RMD from any one or combination of those accounts. 401(k) accounts, however, require a separate RMD taken from each individual plan.
Strategies to manage your RMD
Several approaches can reduce the tax impact of RMDs. A Qualified Charitable Distribution (QCD) lets you direct up to $108,000 per year (2026 limit, indexed to inflation) from your IRA directly to a qualifying charity. The QCD satisfies your RMD obligation but is not included in your adjusted gross income, potentially reducing your Medicare premium surcharges and keeping more of your Social Security income exempt from tax. Roth conversions before age 73 can shrink the traditional IRA balance subject to future RMDs, though they create taxable income in the conversion year. Some people choose to take RMDs early in the year and reinvest the proceeds in a taxable brokerage account, while others wait until year-end to keep the funds growing longer inside the tax-deferred account.
IRS Uniform Lifetime Table (2022-2026)
| Age | Distribution Period | Age | Distribution Period |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120+ | 2 |
| 96 | 8.4 | - | - |
Distribution period divisors used to calculate annual RMDs. Divide your December 31 account balance by the factor for your age. Source: IRS Publication 590-B, Table III.
Frequently asked questions
At what age do RMDs start?
Under the SECURE 2.0 Act, the starting age depends on your birth year. If you were born between 1951 and 1959, RMDs begin at age 73. If you were born in 1960 or later, they begin at age 75. Before SECURE 2.0, the age was 70.5 (later raised to 72 by the original SECURE Act of 2019). Roth IRAs have no lifetime RMDs.
What accounts require an RMD?
RMDs apply to traditional IRAs, rollover IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and 457(b) plans. Roth IRAs do not require distributions during the account owner's lifetime. Starting in 2024, Roth 401(k)s were also exempted from lifetime RMDs under SECURE 2.0 Section 325.
Can I take more than my RMD?
Yes. The RMD is a minimum, not a maximum. You are free to withdraw more than the required amount. However, all withdrawals from traditional IRAs and 401(k)s are included in ordinary income for the year they are taken, so taking significantly more than required may push you into a higher tax bracket.
What is a Qualified Charitable Distribution and how does it help?
A Qualified Charitable Distribution (QCD) is a direct transfer from your IRA to a qualifying 501(c)(3) charity. The transferred amount counts toward your RMD but is excluded from your adjusted gross income. In 2026, you can donate up to $108,000 per year via QCDs. This is especially valuable if you do not itemize deductions, since the income exclusion works regardless of whether you take the standard deduction.
What happens if I miss my RMD?
If you miss an RMD or take less than the required amount, the IRS charges a 25% excise tax on the shortfall (the amount you should have taken but did not). If you correct the mistake within the IRS two-year self-correction window, the penalty drops to 10%. The tax is reported on IRS Form 5329. In addition to the penalty, you still owe ordinary income tax on whatever amount you eventually withdraw.
Do I have to take one RMD from each account or can I combine them?
For traditional IRAs (including SEP and SIMPLE IRAs), you calculate an RMD for each account separately, but you may then aggregate the total and take the full amount from any one IRA or any combination. For 401(k) and 403(b) plans, you must take the RMD separately from each individual plan account. You cannot use a 401(k) RMD to satisfy an IRA RMD or vice versa.
Should I use the Uniform Lifetime Table or the Joint Life Table?
Most account owners use the Uniform Lifetime Table (Table III). You may only use the Joint and Last Survivor Table (Table II) if your sole beneficiary for the entire year is your spouse AND your spouse is more than 10 years younger than you. Using Table II when eligible gives you a longer distribution period and therefore a lower annual RMD amount.