RMD Calculator (Required Minimum Distributions)
Calculate your Required Minimum Distributions from Traditional IRA, 401(k), 403(b), or 457(b) accounts. Uses the IRS Uniform Lifetime Table (post-2022) and projects your RMD schedule, tax burden, and account balance year-by-year. Universal math, 25 currencies, no signup.
Enter your current age, account balance (as of Dec 31 prior year), expected return, years to project, and your federal + state tax rates. The calculator applies the IRS Uniform Lifetime Table divisor for each age, computes the RMD, applies your tax rates, and grows the remaining balance. Year-by-year schedule in the breakdown shows exactly what happens through your projected horizon.
What RMDs actually are
Required Minimum Distributions are mandatory annual withdrawals from tax-deferred US retirement accounts once you reach a certain age. The IRS doesn't want you sheltering money tax-free forever — RMDs force you to start withdrawing (and paying taxes on) your Traditional IRA, 401(k), 403(b), and 457(b) balances starting at age 73 (or 75 if born after 1960).
The mechanic is simple: each year, you must withdraw at least RMD = Balance ÷ Life Expectancy Factor. The IRS publishes the Uniform Lifetime Table that provides life expectancy factors by age. At 73, the factor is 26.5 — meaning you must withdraw at least 1/26.5 ≈ 3.77% of your balance. At 90, the factor is 12.2 — meaning ~8.2% mandatory withdrawal.
Skip an RMD and the penalty is harsh: 25% of the missed amount (reduced from 50% by SECURE 2.0), which drops to 10% if you correct within 2 years. Set up automatic distributions with your custodian to avoid this trap.
Accounts subject to RMDs
- Traditional IRA (including SEP IRA, SIMPLE IRA)
- Traditional 401(k), 403(b), 457(b)
- Inherited IRAs (different rules apply — usually 10-year rule under SECURE Act)
- Profit-sharing plans, defined benefit plans
Accounts NOT subject to RMDs (during owner's lifetime)
- Roth IRA: Owner never required to take RMDs. Heirs are.
- Roth 401(k): As of 2024 (SECURE 2.0), no lifetime RMDs required.
- Taxable brokerage accounts (no tax-deferred status, no requirement)
SECURE 2.0 Act changes
The SECURE 2.0 Act (signed December 2022) made significant changes to RMD rules. Most US retirees haven't fully internalized these yet:
RMD age depends on your birth year
| Birth Year | RMD Start Age |
|---|---|
| Before 1951 | 72 (already started, was 70½ before 2019) |
| 1951-1959 | 73 |
| 1960 or later | 75 |
Updated life expectancy tables (effective 2022)
The IRS updated the Uniform Lifetime Table to reflect longer life expectancies. The new tables produce smaller RMDs at each age than the pre-2022 tables. For example:
- Pre-2022: age 73 had factor of 24.7 → 4.05% withdrawal
- Post-2022: age 73 has factor of 26.5 → 3.77% withdrawal
The calculator above uses the post-2022 tables. Older calculators online may use the pre-2022 numbers — verify they've been updated.
Reduced penalty for missed RMDs
Pre-SECURE 2.0: 50% penalty on missed RMDs. Post-SECURE 2.0: 25% penalty, reduced to 10% if corrected within 2 years. Still serious — automate to avoid the issue entirely.
Roth 401(k) no longer subject to RMDs (2024+)
Previously, Roth 401(k)s had RMDs even though Roth IRAs didn't. SECURE 2.0 fixed this inconsistency from 2024 onwards. If you have a Roth 401(k), no RMDs required during your lifetime now.
How the calculation works
The simple formula
RMD = Account Balance (Dec 31 prior year) ÷ Life Expectancy Factor
That's it. The only complication is which life expectancy factor to use. Three IRS tables exist:
- Uniform Lifetime Table: Most people use this. Spouse 10+ years younger or no spouse — use this.
- Joint Life and Last Survivor Expectancy Table: Use if your sole beneficiary is a spouse more than 10 years younger than you.
- Single Life Expectancy Table: Use for inherited IRAs (non-spouse beneficiaries).
The calculator uses the Uniform Lifetime Table — appropriate for ~95% of users. If your situation differs (much younger spouse, inherited IRA), consult a tax advisor.
The Uniform Lifetime Table (excerpt)
| Age | Factor | RMD % of Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 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% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
| 110 | 3.5 | 28.57% |
| 120+ | 2.0 | 50.00% |
Multiple accounts
RMD calculation is per-account-type:
- Multiple IRAs: Calculate RMD for each, then take total from any one or split across them.
- Multiple 401(k)s: Must calculate AND withdraw separately from each plan. No aggregation allowed.
- Mix of IRA + 401(k): Cannot use IRA withdrawal to satisfy 401(k) RMD or vice versa.
RMD reduction strategies
Several legitimate strategies can reduce your RMD burden. Each has trade-offs — consult a CPA or financial planner before implementing.
Roth conversions before age 73
The most powerful long-term strategy. Convert Traditional IRA dollars to Roth IRA in your 60s (after retirement, before RMDs start). Pay tax on the conversion in your low-income years. The converted Roth then grows tax-free with no future RMDs. Best done in years when your taxable income is unusually low.
Qualified Charitable Distributions (QCDs)
If you're 70½+, you can donate up to $108,000 (2025 limit, indexed) directly from your IRA to qualified charities. The QCD counts toward your RMD but isn't taxable income to you. Excellent strategy if you're charitably inclined and don't need the RMD income.
Working past age 73
The "still working" exception: if you continue working past 73 and own less than 5% of your employer, you can defer RMDs from THAT employer's 401(k) until you retire. Doesn't apply to IRAs or previous employers' 401(k)s. Limited but useful for late-career professionals.
Strategic withdrawal timing
Your first RMD year, you have until April 1 of the following year. Pro: defers tax one extra year. Con: forces TWO RMDs in year 2, potentially bumping you into higher brackets. Usually better to take both in separate years.
Spouse 10+ years younger
If your sole IRA beneficiary is a spouse 10+ years younger, you can use the Joint Life Expectancy Table — produces smaller RMDs. Limited eligibility but valuable for those who qualify.
Don't pre-pay RMDs
RMDs are based on Dec 31 PRIOR year balance. You don't reduce future RMDs by taking more this year — you just take more income and pay more tax. There's no advantage to "getting ahead" on RMDs.
RMD Calculator FAQ
What's the deadline for my RMD each year?
December 31 each year (except your first RMD — that can be delayed to April 1 of the year after you turn 73). After year 1, all subsequent RMDs are due by Dec 31. Most custodians let you set up automatic monthly or annual distributions — strongly recommended.
Can I take more than the RMD?
Yes — RMDs are the minimum, not a maximum. Any amount above the RMD is just an additional taxable withdrawal. Withdrawing more this year doesn't reduce future RMDs (those are calculated on prior-year balance).
What if my account balance dropped during the year?
Doesn't matter for current-year RMD — that's calculated on Dec 31 prior year balance. But it means next year's RMD will be lower (calculated on Dec 31 of THIS year, which may be lower if markets declined).
Do I have to take RMDs from inherited Roth IRAs?
Generally yes, but rules vary. Under the SECURE Act (2020+), most non-spouse beneficiaries must empty inherited Roth IRAs within 10 years of the original owner's death. Spouses have more options including treating the inherited Roth as their own.
How does the RMD affect my tax bracket?
RMDs are added to your other ordinary income (Social Security, pensions, other distributions) when determining your tax bracket. Large RMDs can push you into higher brackets, trigger Medicare IRMAA surcharges (Income Related Monthly Adjustment Amount), or make more of your Social Security taxable. Plan for this — Roth conversions before age 73 can mitigate.
What about RMDs and Medicare premium surcharges?
If your income exceeds certain thresholds (~$106K single / $212K MFJ in 2025), you pay higher Medicare Part B and Part D premiums via IRMAA. RMDs count toward this income. Large RMDs can trigger surcharges of $1,000-$5,000+/year per person. Lookback period is 2 years — IRMAA in 2025 based on 2023 income.
Can I skip an RMD to keep the money growing?
Only by paying a 25% penalty (or 10% if corrected within 2 years) on the missed amount — definitely not worth it. The IRS enforces RMDs strictly. The only legitimate "skip" is QCDs (donations to charity) which count toward RMD without being taxable income to you.
Do RMDs apply if I'm still working?
For IRAs: yes, regardless of work status from age 73 (or 75 if born 1960+). For YOUR CURRENT EMPLOYER's 401(k): no, you can defer until you actually retire — IF you own less than 5% of the employer. For previous employers' 401(k)s: yes, RMDs required from age 73/75. The "still working" exception is narrow.
How does the calculator handle reaching age 120?
The IRS Uniform Lifetime Table goes through 120+. At age 120, the factor is 2.0 (50% RMD). The calculator uses 2.0 for any age 120 or higher. In practice, very few people reach this age, but the math handles it.
The IRS strictly enforces RMDs. Missing one triggers a 25% penalty (10% if corrected within 2 years) on the shortfall. Set up automatic distributions with your custodian. If you're approaching 73 (or 75 if born 1960+), call your custodian NOW to set up RMD automation. Don't wait until December.
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This RMD calculator uses the IRS Uniform Lifetime Table (post-2022 update) and SECURE 2.0 Act rules. Actual RMDs depend on prior-year balances, your specific situation (inherited accounts, much-younger-spouse exception), and tax law changes. RMD rules are complex with significant penalties for errors — always consult a qualified tax professional or CPA. Last reviewed: May 2026. See full disclosure.