RMD Calculator
Calculate your required minimum distribution from a traditional 401(k) or IRA using the IRS Uniform Lifetime Table.
How to use this calculator
- 1Enter your account balance as of 31 December of the previous year.
- 2Enter your age at the end of this year — the year the distribution is required for.
How the calculation works
RMD = Account balance (31 Dec prior year) ÷ IRS distribution period for your age- Distribution period
- A divisor from the IRS Uniform Lifetime Table, decreasing as age increases
The distribution period is designed to spread an account down over an actuarially expected remaining lifetime — it shortens with age, which is why the required percentage withdrawn rises each year even at a flat account balance.
The Uniform Lifetime Table applies to the large majority of account owners. The exception is when a spouse who is the sole beneficiary is more than 10 years younger, which uses a more favourable Joint Life and Last Survivor table instead.
Worked example
$500,000 balance, age 75
- 1.The distribution period for age 75 is 24.6.
- 2.RMD = $500,000 ÷ 24.6 = $20,325.20.
Result: $20,325.20
What an RMD is and why it exists
Traditional retirement accounts defer tax rather than avoid it: contributions typically go in pre-tax, and the balance grows tax-free until it is withdrawn, at which point it is taxed as ordinary income. Required minimum distributions exist because that deferral is not meant to be indefinite — without a forced withdrawal schedule, an account owner could in principle leave the balance untouched for the rest of their life and pass it on, letting the government's tax claim on decades of deferred growth sit unresolved far longer than the policy intends. The RMD rules force taxable withdrawals to begin once the account owner reaches a set age, regardless of whether the money is actually needed.
Which accounts are subject to RMDs
The rule applies unevenly across account types, and the exceptions matter for planning.
- Traditional IRA — subject to RMDs starting at the applicable age, calculated on the account's prior year-end balance.
- Traditional 401(k), 403(b) and 457(b) — also subject to RMDs, though a "still working" exception can delay them for an account tied to a current employer (not one owned by the account holder) — the specifics vary by plan.
- SEP and SIMPLE IRAs — treated the same as traditional IRAs for RMD purposes.
- Roth IRA — no RMD at all during the original owner's lifetime — Roth accounts are funded with after-tax money, so there is no deferred tax claim forcing a withdrawal.
- Roth 401(k) — exempted from RMDs starting in 2024, bringing it in line with Roth IRA treatment after previously being subject to the same rules as a traditional 401(k).
How the required age has shifted
The RMD age is not a fixed constant — it has moved twice in recent legislation and is scheduled to move again. It was originally 70½ under longstanding law, raised to 72 by the 2019 SECURE Act, and raised again to 73 by the SECURE 2.0 Act for distribution years 2023 through 2032. Under that same law it is scheduled to rise once more, to 75, starting in 2033. Anyone relying on a remembered RMD age should double-check it against current law rather than a figure that may already be out of date.
Strategies built around RMDs
A handful of specific, well-established techniques let account owners manage the tax impact of required withdrawals rather than simply accepting it.
- Qualified charitable distributions (QCDs) — for IRA owners of the eligible age, sending some or all of the RMD directly to a qualified charity excludes that amount from taxable income entirely — a meaningfully different tax outcome than withdrawing the money and donating it afterward.
- Roth conversions before RMD age — converting traditional balances to a Roth account before RMDs begin pays the tax now, at a potentially lower bracket, while shrinking the traditional balance that future RMDs will be calculated on.
- Aggregating IRA withdrawals — the total RMD due across all of an owner's IRAs can be taken from any single IRA or combination of them — but 401(k) and other employer-plan RMDs must generally be calculated and withdrawn separately from each plan, not aggregated with IRA withdrawals.
- Timing the first RMD — the very first RMD can be delayed until April 1 of the following year, but doing so means two RMDs fall in that second year — the delayed first one and the regular second one — which can push a single tax year into a noticeably higher bracket.
What this assumes, and where it stops
Assumptions
- You are the original account owner (not an inherited IRA, which follows different rules) and your spouse, if any, is not more than 10 years younger and the sole beneficiary.
Limitations
- Inherited IRAs follow entirely different distribution rules (often the 10-year rule) not covered by this calculator.
- The RMD age itself is legislated and has changed twice recently (72 → 73 in 2023, → 75 in 2033) — always confirm your specific required age with a current source.
Common questions
What happens if I don't take my RMD?
The IRS charges an excise tax on the shortfall — 25% of the amount not withdrawn, reduced to 10% if corrected within two years, under the SECURE 2.0 Act (down from a prior 50% penalty). It is one of the more expensive mistakes possible in retirement account management, so most custodians will calculate and remind you of your RMD automatically.
Can I take more than the required minimum?
Yes — the RMD is a floor, not a ceiling. You can withdraw more at any time; the calculation only sets the minimum you must take to avoid a penalty.
Sources
- Uniform Lifetime Table, Treas. Reg. §1.401(a)(9)-9 — US Internal Revenue Service
Formula and content last reviewed on .
Results are estimates for information only, not professional advice.
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