RMD Calculator
Calculate your IRS Required Minimum Distribution from a Traditional IRA or 401(k) using the Uniform Lifetime Table.
RMD = Balance / Divisor = $500,000 / 26.5 = $18,868Full IRS Uniform Lifetime Table (age 72+)
Uses the IRS Uniform Lifetime Table (post-SECURE 2.0, effective 2022+). If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life Table instead (not modeled here). Roth IRAs have no RMD during the owner's lifetime. Missing an RMD triggers a 25% excise tax (reduced to 10% if corrected quickly).
How the RMD calculator works
The formula is simple: your RMD is the prior year-end balance of the account, divided by an IRS life-expectancy factor for your age.
RMD = Account Balance (Dec 31 prior year) / Uniform Lifetime Table divisor
Example: you’re 75, and your Traditional IRA closed last year at $500,000. The divisor for age 75 is 24.6. Your RMD is 500,000 / 24.6 = $20,325 — that’s the minimum you must withdraw and pay ordinary income tax on during the current year.
The IRS Uniform Lifetime Table
This is the standard table the IRS publishes for most RMD calculations (any case except when your sole beneficiary is a spouse more than 10 years younger). The values below are the post-SECURE 2.0 numbers effective from 2022 onward:
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 72 | 27.4 | 85 | 16.0 | 98 | 7.3 |
| 73 | 26.5 | 86 | 15.2 | 99 | 6.8 |
| 74 | 25.5 | 87 | 14.4 | 100 | 6.4 |
| 75 | 24.6 | 88 | 13.7 | 101 | 6.0 |
| 76 | 23.7 | 89 | 12.9 | 102 | 5.6 |
| 77 | 22.9 | 90 | 12.2 | 103 | 5.2 |
| 78 | 22.0 | 91 | 11.5 | 104 | 4.9 |
| 79 | 21.1 | 92 | 10.8 | 105 | 4.6 |
| 80 | 20.2 | 93 | 10.1 | 110 | 3.5 |
| 81 | 19.4 | 94 | 9.5 | 115 | 2.9 |
| 82 | 18.5 | 95 | 8.9 | 120+ | 2.0 |
The full table expands above — click the accordion in the calculator to see every age.
Which accounts have RMDs?
- Traditional IRA — yes
- Rollover IRA — yes
- SEP IRA, SIMPLE IRA — yes
- 401(k), 403(b), 457(b) — yes (Roth portion: no, post-2024)
- Roth IRA (original owner) — no
- Roth 401(k) (original owner, 2024+) — no
- Inherited IRAs — yes, under a different set of rules (10-year emptying rule for most non-spouse beneficiaries)
Multiple accounts — aggregation rules
If you have multiple IRAs, calculate the RMD separately for each, then you can take the total from any one or combination of them. If you have multiple 401(k)s, you must calculate AND take the RMD separately from each one. Mixing an IRA RMD with a 401(k) RMD is not allowed.
Strategies to reduce RMD impact
- Roth conversions before RMD age. Converting Traditional → Roth in your 60s pays tax now at your expected retirement bracket, but the Roth then grows RMD-free forever.
- Qualified Charitable Distribution (QCD). From age 70½, you can direct up to $105,000/year (2024 limit, inflation-adjusted) from an IRA directly to a qualified charity. The amount counts toward your RMD but isn’t taxable income.
- Still working? If you’re still employed at the company sponsoring your 401(k) and you own less than 5% of the company, you can usually delay RMDs on that specific 401(k) until you retire.
This calculator handles the standard case. Edge cases — a much-younger-spouse sole beneficiary, inherited accounts, or the year you turn 73 — involve different tables or partial-year rules. Consult a tax advisor for those.
Frequently asked questions
- What is an RMD?
- An RMD (Required Minimum Distribution) is the minimum amount the IRS requires you to withdraw each year from a Traditional IRA, 401(k), 403(b), 457(b), or SEP/SIMPLE IRA once you reach RMD age. The rule exists because these accounts grew tax-deferred — the IRS eventually wants its tax revenue. Withdrawals are taxed as ordinary income.
- At what age do RMDs start?
- Under SECURE Act 2.0: **age 73** if you were born between 1951 and 1959. **Age 75** if you were born in 1960 or later. Prior rules used 70½ (before 2020) and 72 (2020–2022). Your first RMD can be deferred until April 1 of the year after you turn 73, but then you owe two RMDs that year.
- How is the RMD amount calculated?
- **RMD = prior-year-end account balance ÷ IRS divisor for your age.** The divisor comes from the Uniform Lifetime Table (shown on this page). At age 73 the divisor is 26.5, so you divide by 26.5 — roughly 3.77% of the balance. The divisor decreases each year, so the percentage you must withdraw rises as you age.
- What happens if I miss an RMD?
- Under SECURE 2.0, the excise tax on a missed RMD dropped from 50% to **25%** of the shortfall, and to **10%** if you correct the error within two years by withdrawing the missed amount and filing Form 5329. Before SECURE 2.0 it was a brutal 50%. Still worth not missing — use a fixed calendar reminder or automated distribution from your brokerage.
- Do Roth IRAs have RMDs?
- No — Roth IRAs have no RMDs during the original owner's lifetime. Under SECURE 2.0 (effective 2024), Roth 401(k)s also no longer have RMDs during the owner's lifetime. Inherited Roth IRAs have their own distribution rules (generally must empty within 10 years).
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