RMD Calculator Required Minimum Distribution Estimates for Retirement
Enter your birth year and account balance to estimate your Required Minimum Distributions using the IRS Uniform Lifetime Table — updated for SECURE 2.0 Act start ages of 73 or 75 depending on birth year.
How This RMD Calculator Works
IRS formulas and SECURE 2.0 Act rules explained
Your RMD Start Age — SECURE 2.0 Act
The SECURE 2.0 Act (enacted December 2022) changed when RMDs must begin. The calculator automatically applies the correct age based on your birth year:
- Born 1951–1959: RMDs begin at age 73.
- Born 1960 or later: RMDs begin at age 75.
Your first RMD is due by April 1 of the year after you reach your RMD age. Taking it in the same calendar year it is due avoids having two taxable RMDs in one year.
The IRS Uniform Lifetime Table
Each year's RMD is calculated by dividing your prior December 31 account balance by a life expectancy factor from the IRS Uniform Lifetime Table (updated 2022, effective for all distributions in 2022 and later):
Sample factors: age 73 → 26.5 • age 75 → 24.6 • age 80 → 20.2 • age 85 → 16.0. As the factor shrinks each year, the percentage you must withdraw grows. These are the same factors used in IRS Publication 590-B.
Projected Schedule — How Balance Growth Is Modeled
If you have not yet reached your RMD age, the calculator grows your current balance forward at the annual return you specify until your first RMD year. Each year in the schedule then follows this cycle:
- Start-of-year balance grows by your stated annual return rate.
- RMD is divided out using your age's life expectancy factor.
- Remaining balance carries forward into the next year.
A 5–7% annual return is a common long-term planning assumption for a balanced portfolio. Adjust based on your actual investment mix.
- Inherited IRA rules (10-year rule, annual RMDs for eligible designated beneficiaries)
- Multiple-account aggregation — enter each account separately
- Taxes on withdrawals (federal or state)
- Qualified Longevity Annuity Contracts (QLACs)
- Still-working exception for current employer 401(k)s
For exact RMD amounts and tax liability, consult a tax advisor or use the official IRS RMD worksheets.
Frequently Asked Questions
Common questions about Required Minimum Distributions
What is a Required Minimum Distribution (RMD)?
An RMD is the minimum amount the IRS requires you to withdraw each year from pre-tax retirement accounts once you reach a certain age. The amount equals your prior year-end account balance divided by your IRS life expectancy factor.
The government deferred taxes on these contributions for decades — RMDs are how it eventually collects. As you age the life expectancy factor shrinks, so the percentage you must withdraw increases each year.
At what age do RMDs start?
Under SECURE 2.0 Act rules, RMDs start at age 73 if you were born 1951–1959, or age 75 if you were born in 1960 or later.
- Born 1951–1959: RMDs begin at age 73.
- Born 1960 or later: RMDs begin at age 75.
If you were already taking RMDs before SECURE 2.0 was enacted in December 2022, your schedule was not affected — continue as before.
Are RMDs taxable income?
Yes. RMDs from traditional IRAs and 401(k)s are taxed as ordinary income in the year you take the withdrawal — they do not qualify for capital gains rates.
Large RMDs can push you into a higher tax bracket and may also trigger Medicare IRMAA surcharges. Many retirees work with a tax advisor to spread withdrawals strategically across lower-bracket years — including Roth conversions — before RMDs begin.
Do Roth IRAs have RMDs?
Roth IRAs are exempt from RMDs during the original owner's lifetime. Roth 401(k) accounts were also made exempt starting in 2024 under SECURE 2.0.
However, beneficiaries who inherit a Roth IRA are generally subject to the 10-year rule and must fully distribute the account within 10 years of the original owner's death, though annual distributions are not required within that window.
Which accounts are subject to RMDs?
RMDs apply to traditional IRAs, 401(k), 403(b), 457(b) plans, SEP IRAs, and SIMPLE IRAs. Roth IRAs are exempt during the original owner's lifetime.
Inherited IRAs follow a separate set of rules — most non-spouse beneficiaries must empty the account within 10 years under the SECURE Act. This calculator handles standard owner accounts; consult a tax advisor for inherited account rules.
Source: IRS — Retirement Topics: Required Minimum Distributions
What happens if I miss or underpay my RMD?
The penalty for a missed RMD is 25% of the shortfall, reduced to 10% if you correct it within two years.
The IRS also has a process to waive the penalty for reasonable error if you take corrective steps. SECURE 2.0 significantly lowered these penalties from the prior 50% rate. Still, it is much simpler to take the correct amount on time.
Can I take more than my RMD?
Yes — the RMD is a minimum, not a cap. You can withdraw more, and any amount above the RMD is taxable as ordinary income but carries no additional penalty.
Some retirees deliberately withdraw more to spread tax liability across lower-bracket years before Social Security or other income sources push them higher. A tax advisor can help model the best withdrawal strategy for your situation.
Source: IRS — Retirement Topics: Required Minimum Distributions
I have multiple IRAs — do I calculate each one separately?
Calculate the RMD for each traditional IRA separately, but you may take the combined total from any one account or combination of your traditional IRAs.
Workplace plans like 401(k)s are different — each plan must satisfy its own RMD independently. You cannot use a 401(k) withdrawal to cover an IRA's RMD or vice versa. This calculator estimates one account at a time.
Source: IRS — RMD Worksheets
Resources — Official IRS Links & Guides
Authoritative sources for RMD rules, tables, and retirement planning
IRS RMD Rules & Overview
The IRS's official page covering RMD rules, start ages, and SECURE 2.0 Act changes — the definitive reference.
IRS Publication 590-B
The full IRS publication covering distributions from IRAs, including the complete Uniform Lifetime Table used in this calculator.
IRS RMD Worksheets
Official IRS worksheets to calculate your exact RMD, including the Uniform Lifetime Table and the Single Life Expectancy Table for inherited accounts.
Uniform Lifetime Table (PDF)
Download the IRS Uniform Lifetime Table directly — the life expectancy factors used to calculate each year's RMD amount.
SECURE 2.0 Act RMD FAQ
IRS FAQ addressing the SECURE 2.0 Act changes, including the new RMD start ages of 73 and 75 and reduced penalties for missed distributions.
RMD Topics & Exceptions
IRS page covering special RMD situations including inherited accounts, still-working exceptions, Roth accounts, and the first-year delay rule.