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RMD Calculator

Determine the Required Minimum Distribution (RMD) you must take from Traditional IRAs, 401(k)s, and other tax-deferred retirement accounts. Uses IRS Uniform Lifetime Table to calculate minimum withdrawals starting at age 73.

Required Minimum Distributions are the federal government's way of saying that decades of tax-deferred growth eventually have to come out and be taxed. Once you reach RMD age, the IRS requires you to withdraw at least a specified minimum amount each year from your Traditional IRAs, 401(k)s, 403(b)s, and most other tax-deferred retirement accounts. The minimum scales up each year as you age, on the theory that you have a shorter remaining life expectancy and the IRS wants the deferred taxes collected.

Under SECURE 2.0 (passed in late 2022), the RMD start age is 73 for anyone born 1951–1959 and rises to 75 for those born 1960 or later. Roth IRAs have no RMDs during the original owner's lifetime — a significant advantage that makes Roth conversions an attractive late-career planning move. Workplace Roth 401(k)s previously had RMDs but no longer do as of 2024 under SECURE 2.0.

This calculator uses the IRS Uniform Lifetime Table (the standard divisor table used for most account holders) to compute your minimum required withdrawal. If your sole primary beneficiary is a spouse more than 10 years younger, the Joint Life and Last Survivor Expectancy Table produces a smaller required distribution. Treat the output as the minimum; you can always withdraw more, and the calculator does not advise on what's tax-optimal.

Inputs

$

Results

Required Minimum Distribution

$18,868

Monthly Equivalent

$1,572

Distribution Period

26.5 years

RMD as % of Balance

3.77%

Projected RMDs by Age

Account Balance Over Time

Projected RMD Schedule

AgeStart BalanceDistribution PeriodRMD AmountEnd Balance
73$500,000.0026.5$18,867.92$505,188.68
74$505,188.6825.5$19,811.32$509,646.23
75$509,646.2324.6$20,717.33$513,375.35
76$513,375.3523.7$21,661.41$516,299.64
77$516,299.6422.9$22,545.84$518,441.49
78$518,441.4922$23,565.52$519,619.77
79$519,619.7721.1$24,626.53$519,742.90
80$519,742.9020.2$25,729.85$518,713.70
81$518,713.7019.4$26,737.82$516,574.68
82$516,574.6818.5$27,922.96$513,084.31
83$513,084.3117.7$28,987.81$508,301.32
84$508,301.3216.8$30,256.03$501,947.55
Last updated: Reviewed by the CalcMountain editorial team

Formula

Required Minimum Distribution: RMD = Prior Year-End Balance / Distribution Period Where Distribution Period comes from the appropriate IRS table. Uniform Lifetime Table — divisor by age (2022+ values, post-SECURE Act): Age 73: 26.5 Age 74: 25.5 Age 75: 24.6 Age 80: 20.2 Age 85: 16.0 Age 90: 12.2 Age 95: 8.9 Age 100: 6.4 (Each year the divisor shrinks, so the required percentage of the balance grows.) Effective withdrawal percentage: % = 100 / divisor Age 73: ≈ 3.77% Age 80: ≈ 4.95% Age 90: ≈ 8.20% If your sole primary beneficiary is a spouse more than 10 years younger, the Joint Life and Last Survivor Expectancy Table is used instead, which produces larger divisors (smaller required distributions). Example: $500,000 account balance on December 31, age 73. RMD = 500,000 / 26.5 ≈ $18,868 If account balance is $1,000,000 at the same age: RMD = 1,000,000 / 26.5 ≈ $37,736 If account balance is $500,000 at age 90: RMD = 500,000 / 12.2 ≈ $40,984 — over 8% of the balance.

How to use this calculator

  1. Enter the December 31 balance from the year before the RMD year. Most custodians (Fidelity, Vanguard, Schwab, etc.) calculate and report this for you each January.
  2. Enter your age in the RMD year. If you turn 73 during the year, you owe an RMD for that year — though you can defer your first RMD until April 1 of the year after.
  3. Enter your spouse's age (if married and your spouse is the sole primary beneficiary). The Joint Life table only applies when the spouse is the sole beneficiary and more than 10 years younger.
  4. Indicate whether your spouse is the sole beneficiary. The calculator uses the Uniform Lifetime Table by default and switches to the Joint Life table only when both conditions are met (spouse sole beneficiary AND more than 10 years younger).
  5. Review the calculated RMD. This is the minimum — you can always withdraw more if needed for living expenses or to manage future tax brackets.
  6. Multiple Traditional IRAs: calculate the RMD separately for each, then aggregate. You can take the total RMD from any one of them. 401(k)s, 403(b)s, and similar workplace plans require the RMD to come from each plan separately.
  7. Plan the withdrawal timing within the year. RMDs are due by December 31 (except the very first one, which can be deferred to April 1 of the following year). Most retirees set up automatic year-end distributions to avoid missing the deadline.

Worked examples

First RMD at age 73 — typical balance

Account balance on December 31: $600,000. Age 73 in the RMD year. No special spouse situation. Divisor: 26.5 RMD: 600,000 / 26.5 ≈ $22,642 If your marginal federal bracket is 22%, this generates roughly $4,980 of federal tax (plus state tax where applicable). Plan the withdrawal in advance and consider quarterly estimated payments or higher withholding to avoid an underpayment penalty.

Late-eighties retiree — growing percentage

Account balance: $800,000. Age 88. Uniform Lifetime divisor at 88: ≈ 13.7. RMD: 800,000 / 13.7 ≈ $58,394 That's about 7.3% of the balance — substantially higher than the ~3.8% required at age 73. Without portfolio appreciation, the account balance can decline meaningfully each year once RMDs exceed expected returns. This is why many retirees do Roth conversions in their 60s — to reduce the future Traditional balance before RMDs grow.

Younger spouse as sole beneficiary

Account balance: $1,000,000. Owner age 75. Spouse age 60 (15 years younger), sole primary beneficiary. Uniform Lifetime divisor at 75: 24.6 Joint Life divisor at owner 75 / spouse 60: ≈ 27.4 Standard RMD: 1,000,000 / 24.6 ≈ $40,650 Joint Life RMD: 1,000,000 / 27.4 ≈ $36,496 Savings: about $4,150 less required to withdraw, which means more money continues to grow tax-deferred. The Joint Life table only helps when the spouse is both the sole primary beneficiary and more than 10 years younger.

When to use this calculator

Use this calculator every December and again every January once you're within a few years of RMD age. The calculation depends on the previous year's December 31 balance, so you can't finalize the number until January — but you can estimate ahead of time to plan tax withholding, charitable contributions, and any larger discretionary distributions.

It's most useful for planning the tax bracket implications. RMDs are taxed as ordinary income; combined with Social Security and any pension income, they can push retirees into higher brackets than expected. A 60–72 age window of Roth conversions can dramatically reduce future RMDs — converting some Traditional balance to Roth pays tax now at a known lower rate to avoid forced distributions at higher rates later.

Pair this calculator with the IRA calculator (to model portfolio growth alongside RMD draws), the Social Security calculator (since combined income matters for both tax brackets and Medicare premium tiers), and the income-tax estimator (to model the total annual tax bill).

A planning option worth knowing: Qualified Charitable Distributions (QCDs) let owners age 70½+ donate up to $108,000 (2025) directly from an IRA to a qualifying charity. The QCD counts toward the RMD but is excluded from taxable income — better than the standard "take RMD, then donate" two-step for most charitably inclined retirees.

Common mistakes to avoid

  • Missing the RMD deadline. RMDs are due by December 31. The first RMD can be delayed until April 1 of the following year — but doing so means taking two RMDs in that year, which can push you into a higher bracket. Plan deliberately.
  • Aggregating RMDs across account types. You can aggregate RMDs across multiple Traditional IRAs (take the total from any one). You cannot aggregate across 401(k)s, 403(b)s, or between IRAs and 401(k)s — each requires its own distribution.
  • Forgetting the SECURE 2.0 changes. The RMD age was 70½ before 2020, 72 from 2020–2022, and is now 73 (rising to 75 by 2033 for those born 1960+). Old guidance from older articles or books may reference the wrong age.
  • Skipping a Qualified Charitable Distribution opportunity. If you give to charity anyway, the QCD route is much more tax-efficient than taking the RMD into income first. Discuss with your IRA custodian and tax preparer.
  • Not withholding tax from the distribution. RMDs are taxable as ordinary income; if you don't arrange withholding, you may owe an underpayment penalty. Most custodians let you set federal (and often state) withholding directly from the distribution.
  • Ignoring the spousal Joint Life table when applicable. If your sole primary beneficiary is a spouse more than 10 years younger, you should be using the smaller-required-distribution Joint Life table. Many custodians default to the Uniform table without asking.

Frequently Asked Questions

Sources & further reading

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