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Investing & Retirement
RMD Calculator — Required Minimum Distribution for IRAs & 401(k)s
How much the IRS makes you pull from retirement accounts once you turn 73
Uncle Sam let your traditional IRA and 401(k) grow tax-deferred for decades — and eventually he wants his cut. That's what a Required Minimum Distribution (RMD) is: a minimum amount you must withdraw from most tax-deferred retirement accounts each year once you reach a certain age, so the IRS can finally tax that money. Under SECURE 2.0, the starting age is 73 for anyone who turns 72 after 2022 (it rises to 75 in 2033). Roth IRAs have no RMDs during the owner's lifetime, so this calculator is for traditional IRAs, SEP/SIMPLE IRAs, and most 401(k)/403(b) plans.
The math is refreshingly simple. RMD = prior year-end balance ÷ distribution period, where the distribution period (also called the "life expectancy factor") comes from the IRS Uniform Lifetime Table. The factor shrinks as you age, so the slice you must take grows every year.
Worked example: Say you're 75 and your traditional IRA was worth $500,000 on December 31 of last year. The Uniform Lifetime factor at age 75 is 24.6. Your RMD = 500,000 ÷ 24.6 = $20,325 (rounded). That's the minimum you must withdraw this year — you can always take more.
A few factors worth memorizing: age 73 = 26.5, 75 = 24.6, 80 = 20.2, 85 = 16.0, 90 = 12.2. Notice the divisor falls roughly one point a year, which is why your required percentage creeps up from about 3.8% at 73 to over 8% by age 90.
The mistake that hurts most: missing an RMD or taking too little. The IRS penalty is a stiff excise tax on the shortfall — 25% under SECURE 2.0, dropping to 10% if you correct it promptly and file Form 5329. (It was a brutal 50% before 2023.) Other traps: forgetting your first RMD can be delayed until April 1 of the year after you turn 73 — but doing so stacks two RMDs into one tax year. And note that employer 401(k)s generally use each plan's prior-year balance, while multiple IRAs can be totaled and the combined RMD pulled from any one of them.
This tool uses the 2025 Uniform Lifetime Table (for account owners whose sole beneficiary isn't a spouse more than 10 years younger). It's an estimate to help you plan — confirm the exact figure with your plan administrator or tax advisor before withdrawing.
📖 See also: Required Minimum Distributions (RMD) Explained
Calculator
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📰 Formula
• RMD = Prior year-end balance ÷ Distribution period (factor) • Distribution period comes from the IRS Uniform Lifetime Table • Common factors: age 73 = 26.5 • 75 = 24.6 • 80 = 20.2 • 85 = 16.0 • 90 = 12.2 • Effective % withdrawn = 1 ÷ factor (e.g. 1 ÷ 24.6 ≈ 4.07% at age 75)
📰 Formula
• RMD = Prior year-end balance ÷ Distribution period (factor) • Distribution period comes from the IRS Uniform Lifetime Table • Common factors: age 73 = 26.5 • 75 = 24.6 • 80 = 20.2 • 85 = 16.0 • 90 = 12.2 • Effective % withdrawn = 1 ÷ factor (e.g. 1 ÷ 24.6 ≈ 4.07% at age 75)
🧪 Worked examples
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⚠️ Common mistakes
- Using the current balance instead of the prior December 31 year-end balance.
- Trying to take an RMD from a Roth IRA — owners owe no RMD during their lifetime.
- Forgetting the 25% (or 10% if corrected) penalty on any amount you fail to withdraw.
- Assuming RMDs start at 70½ or 72 — under SECURE 2.0 the age is now 73.
💡 Tips
- Always use the account value as of December 31 of the prior year — not today's balance.
- You can total all your traditional IRAs and take the combined RMD from any one of them; 401(k)s must be calculated and withdrawn plan by plan.
- Delaying your first RMD to April 1 stacks two distributions into one tax year — usually worse for your tax bracket.
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❓ Frequently asked questions
At what age do RMDs start?
Under SECURE 2.0, RMDs begin at age 73 for anyone turning 72 after 2022. The starting age rises to 75 in 2033. It used to be 70½, then 72.
How is the RMD calculated?
Divide your prior year-end account balance by the distribution period from the IRS Uniform Lifetime Table. Example: $500,000 ÷ 24.6 (age 75) = $20,325.
Which balance do I use — today's or year-end?
Use the fair market value of the account on December 31 of the prior year. Today's balance and any contributions made this year do not affect this year's RMD.
Do Roth IRAs have RMDs?
No. Roth IRAs have no required minimum distributions during the original owner's lifetime. As of 2024, designated Roth 401(k) accounts also no longer require RMDs for the owner.
What's the penalty for missing an RMD?
SECURE 2.0 set the excise tax at 25% of the shortfall, reduced to 10% if you withdraw the missed amount and file Form 5329 promptly. Before 2023 the penalty was 50%.
Can I delay my very first RMD?
Yes — your first RMD can be deferred until April 1 of the year after you turn 73. But that pushes two RMDs into the same tax year, which can bump you into a higher bracket.
I have several IRAs and a 401(k). How do I handle the RMD?
Calculate the RMD for each account. You can total your IRA RMDs and take the combined amount from any single IRA, but each employer 401(k) RMD must be taken from that specific plan.
Can I take more than the RMD?
Yes. The RMD is a floor, not a ceiling. You can always withdraw more — but extra withdrawals don't reduce future years' RMDs, and all traditional-account withdrawals are taxable as ordinary income.
Does a Qualified Charitable Distribution count toward my RMD?
Yes. If you're 70½ or older, a Qualified Charitable Distribution (QCD) sent directly from your IRA to a charity counts toward your RMD and is excluded from taxable income, up to the annual limit.