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RMD Calculator
Once required minimum distributions start, the IRS decides your floor. This RMD calculator shows what you must withdraw from your IRA or 401(k) this year, from your age and the Uniform Lifetime Table, with a year-by-year projection that updates as you adjust.
See how this works on a $500,000 IRA at RMD age — 3 real examples
Required minimum distribution this year
$0
Distribution rate
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Life-expectancy divisor
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Projected lifetime RMDs
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Projected balance & annual RMD by age
IRS table & data source
Last reviewedYear-by-year RMD scheduleDivisor, balance, RMD and growth for each age
| Age | Divisor | Start balance | RMD | Growth | End balance |
|---|
How your required minimum distribution is calculated
Your RMD is your prior-year-end balance divided by a single life-expectancy number — the distribution period for your age:
RMD = balance (Dec 31 prior year) ÷ Uniform Lifetime divisor(age)
The effective distribution rate is just 100 ÷ divisor. At age 73 the divisor is 26.5, so the first RMD is about 3.77% of the balance; the divisor shrinks with each year of age, so the required percentage climbs over time. The multi-year projection applies your assumed return to the balance that remains invested after each withdrawal, then recomputes the next year's RMD on that new balance.
Required minimum distributions begin at age 73 under the SECURE Act 2.0 (December 2022); that start age is scheduled to rise to 75 in 2033. Most owners use the Uniform Lifetime Table. The one exception is when your spouse is your sole beneficiary and more than 10 years younger — the IRS Joint Life & Last Survivor Table applies and yields a smaller RMD; this tool flags that case and directs you to the exact table rather than showing an over-estimate.
The divisors are the IRS Uniform Lifetime Table (Publication 590-B, Table III), effective for RMDs in 2022 and later, stored as an editable, dated snapshot last reviewed July 2026 so the calculator works offline. These are published life-expectancy figures shown for information only — this is not tax advice and not an official IRS determination. For authoritative, current figures use the IRS (Publication 590-B).
The same $500,000, read at three ages
One balance, three birthdays. The divisor shrinks every year, so the slice the IRS requires only ever grows.
The first year it applies
required this year$18,867.92
- The opening divisor of 26.5 makes the first withdrawal 3.77% of the balance.
- At 5% growth the account keeps rising for six more years, peaking near $519,743 at 79.
- Projected through age 100, the requirements add up to $875,686 in withdrawals.
The first RMD is the smallest one — under 4% — and they only get proportionally bigger.
Load this example (opens in a new tab)Where growth stops keeping up
required this year$24,752.48
- A divisor of 20.2 pushes the required slice to 4.95% of whatever the balance is.
- On the same half-million, the check is about $5,900 larger than at 73.
- This is the neighborhood where required withdrawals outrun a 5% return and balances start drifting down.
By 80 the requirement has grown roughly a third larger while the balance stood still.
Load this example (opens in a new tab)Deep into the table
required this year$40,983.61
- The divisor is down to 12.2, and the required slice has climbed to 8.20%.
- That is more than double the age-73 withdrawal, from the identical balance.
- Further out the divisors keep falling toward 2.0, where the required slice reaches half the account.
The table is a ratchet: each birthday converts a bigger share from tax-deferred to taxed.
Load this example (opens in a new tab)Illustrations only, not financial advice. Your own rate, taxes and insurance will differ — check with a qualified financial advisor before acting on any of this.
Taking your RMD without missteps, in plain English
- Use last year's ending balance. The IRS bases every RMD on your December 31 prior-year balance, not today's — so the amount is fixed the moment the year turns.
- The clock starts at 73. Your first RMD can wait until April 1 of the following year, but doubling up two distributions in one tax year can push you into a higher bracket.
- The percentage rises as you age. A smaller divisor each year means a larger required slice — from under 4% at 73 toward double digits deep into your 90s.
- Roth accounts are exempt. Roth IRAs, and Roth 401(k)s since 2024, have no lifetime RMD — only enter pre-tax, tax-deferred balances here.
- Aggregate carefully. You can pull your combined IRA RMDs from any one IRA, but each 401(k)'s RMD must come out of that plan.
- Missing it is expensive. The excise tax is 25% of the shortfall (10% if fixed within two years), so take the distribution before December 31.
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Frequently asked questions
What is a required minimum distribution (RMD)?
An RMD is the minimum amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts — traditional IRAs, SEP and SIMPLE IRAs, and 401(k)/403(b) plans — once you reach the RMD age. The point is that this money was never taxed going in, so the government requires it to start coming out. This RMD calculator divides your prior-year-end balance by an IRS life-expectancy divisor to show the amount you must take.
At what age do RMDs start?
Under the SECURE Act 2.0 (signed December 2022), required minimum distributions begin at age 73. That start age is scheduled to rise to 75 in 2033. Your first RMD can be delayed until April 1 of the year after you turn 73, but every RMD after that is due by December 31 — and delaying the first one means taking two distributions in the same tax year.
How is my RMD amount calculated?
Take your account balance as of December 31 of the prior year and divide it by the distribution period (a life-expectancy divisor) for your age from the IRS Uniform Lifetime Table. For example, a $500,000 balance at age 73 uses a divisor of 26.5, giving an RMD of about $18,868. The divisor shrinks a little each year, so the required percentage rises as you age.
Which IRS life-expectancy table applies to me?
Most owners use the Uniform Lifetime Table (Pub. 590-B, Table III), which this calculator ships in full. A different table — the Joint Life and Last Survivor Table (Table II) — applies only when your spouse is your sole beneficiary and is more than 10 years younger than you; it produces a larger divisor and therefore a smaller RMD. When you flip that toggle on, this tool flags the result and points you to the exact IRS table.
What is the penalty for missing an RMD?
Missing an RMD is costly. The IRS charges an excise tax on the amount you failed to withdraw — 25% under current rules, reduced to 10% if you correct the shortfall within a two-year window. Because the penalty is steep, it is worth confirming your figure and taking the distribution before the December 31 deadline. This tool is informational only and not tax advice.
Do Roth IRAs and Roth 401(k)s require RMDs?
Roth IRAs never require distributions during the original owner's lifetime. As of 2024, Roth 401(k) and Roth 403(b) accounts are also exempt from lifetime RMDs. RMDs apply to your pre-tax, tax-deferred balances — traditional IRAs and traditional 401(k)/403(b) accounts — so enter only those balances here.
Can I aggregate RMDs across accounts?
RMDs are calculated per account, but the rules on combining them differ. You can total the RMDs from all your traditional IRAs and withdraw the sum from any one of them. Employer plans such as 401(k)s cannot be aggregated — each plan's RMD must be taken from that plan. This calculator computes a single balance; run it once per account and follow the aggregation rules for your account types.
Disclaimer: these calculators are educational tools, not financial advice. They model your inputs with published formulas, but they cannot know your full situation — for decisions with real stakes, talk to a qualified professional. Formulas and defaults last reviewed .