RMD Calculator
Work out your required minimum distribution from a traditional IRA or 401(k) using the IRS Uniform Lifetime Table and the SECURE 2.0 start ages, then see how future RMDs could evolve.
$500,000 ÷ 25.5 (age 74 divisor) = 3.92% of the balance. Due by December 31, 2026.
| Year | Age | Start balance | Divisor | RMD |
|---|---|---|---|---|
| 2026 | 74 | $500,000 | 25.5 | $19,608 |
| 2027 | 75 | $504,412 | 24.6 | $20,505 |
| 2028 | 76 | $508,103 | 23.7 | $21,439 |
| 2029 | 77 | $510,997 | 22.9 | $22,314 |
| 2030 | 78 | $513,117 | 22 | $23,323 |
| 2031 | 79 | $514,283 | 21.1 | $24,374 |
| 2032 | 80 | $514,405 | 20.2 | $25,466 |
| 2033 | 81 | $513,386 | 19.4 | $26,463 |
| 2034 | 82 | $511,269 | 18.5 | $27,636 |
| 2035 | 83 | $507,815 | 17.7 | $28,690 |
| 2036 | 84 | $503,081 | 16.8 | $29,945 |
| 2037 | 85 | $496,792 | 16 | $31,050 |
| 2038 | 86 | $489,030 | 15.2 | $32,173 |
| 2039 | 87 | $479,700 | 14.4 | $33,312 |
| 2040 | 88 | $468,706 | 13.7 | $34,212 |
| 2041 | 89 | $456,219 | 12.9 | $35,366 |
| 2042 | 90 | $441,896 | 12.2 | $36,221 |
| 2043 | 91 | $425,959 | 11.5 | $37,040 |
| 2044 | 92 | $408,365 | 10.8 | $37,812 |
| 2045 | 93 | $389,081 | 10.1 | $38,523 |
| 2046 | 94 | $368,086 | 9.5 | $38,746 |
| 2047 | 95 | $345,807 | 8.9 | $38,855 |
| 2048 | 96 | $322,300 | 8.4 | $38,369 |
| 2049 | 97 | $298,127 | 7.8 | $38,221 |
| 2050 | 98 | $272,901 | 7.3 | $37,384 |
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Get a plain-English read of the result above: what drives it, what to try changing. It sends only the numbers in this calculator and your question. Educational only, not financial advice.
Why your RMD rises every year
The divisor is roughly your remaining life expectancy (joint with a hypothetical beneficiary ten years younger). As you age it shrinks, so you must withdraw a larger slice of the balance each year. The rules are designed to empty tax-deferred money over your lifetime so it is eventually taxed.
Divisor 24.6 → withdraw 4.1%
Uniform Lifetime Table (selected ages)
| Age | Distribution period | RMD as % of balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 78 | 22 | 4.55% |
| 80 | 20.2 | 4.95% |
| 85 | 16 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime), in effect from 2022.
RMD rules in brief
- Aggregate IRAs, not 401(k)s: you can total the RMDs from all traditional IRAs and take them from any one IRA. Each 401(k) must satisfy its own RMD.
- Still working: if you are still employed and don’t own 5%+ of the company, your current employer’s 401(k) can usually wait until you retire.
- Taxes: RMDs are taxed as ordinary income. Planning Roth conversions in lower-income years before RMDs start can shrink them; compare options with the Roth vs Traditional calculator.
Questions people ask
When do required minimum distributions start?
Under SECURE 2.0, RMDs start at age 73 for people born 1951–1959 and at 75 for those born in 1960 or later. You can delay your first RMD until April 1 of the following year, but then you take two RMDs in that year.
How is an RMD calculated?
Divide the account balance on December 31 of the previous year by the distribution period for your age in the IRS Uniform Lifetime Table (Publication 590-B, Table III). At 75 the divisor is 24.6, so a $500,000 balance requires $20,325.
Which accounts have RMDs?
Traditional IRAs, SEP and SIMPLE IRAs, and 401(k), 403(b) and 457(b) plans, including their designated Roth portions until 2024. Since 2024, Roth 401(k)s no longer require RMDs during the owner’s lifetime, and Roth IRAs never have.
What if my spouse is more than 10 years younger?
If your spouse is your sole beneficiary and more than 10 years younger, you use the Joint and Last Survivor table instead, which gives a longer period and smaller RMDs. This calculator uses the Uniform Lifetime Table, so it will overstate your RMD in that case.
What is the penalty for missing an RMD?
The excise tax is 25% of the amount not withdrawn, reduced to 10% if you correct it within two years (SECURE 2.0). File Form 5329.
Can I take more than the minimum?
Yes. The RMD is a floor. You can also satisfy IRA RMDs with qualified charitable distributions (from age 70½), which are excluded from taxable income.