United States

RMD Calculator (Required Minimum Distributions)

Legal basis: IRC §401(a)(9) (required minimum distributions); IRS Uniform Lifetime Table, Pub. 590-B · checked 2026-10-04 · Rates and limits change — verify the current figures.

Once you reach your early seventies, federal law stops letting tax-deferred retirement accounts grow untouched indefinitely. Internal Revenue Code Section 401(a)(9) requires a required minimum distribution, or RMD, from traditional IRAs, SEP and SIMPLE IRAs, 401(k)s, 403(b)s, 457(b)s and most other tax-deferred plans each year. The rule exists so that tax-deferred money is eventually withdrawn and taxed: the IRS publishes life-expectancy divisors, and you must pull out at least the account value divided by the divisor for your age.

The math itself is simple. Take the account balance as of December 31 of the previous year, look up the distribution period for your age in the IRS Uniform Lifetime Table (Table III of the life-expectancy tables in effect since 2022), and divide. A 75-year-old with a $500,000 balance and a 24.6-year distribution period must withdraw at least about $20,325 for the year. The withdrawal can be taken in cash or in kind, and where you hold several IRAs the total can come from any one of them, although 401(k) and other workplace plans must satisfy their RMD separately, account by account.

There are important exceptions. Roth IRAs have no lifetime RMDs at all, which is one reason retirees roll workplace Roth accounts into Roth IRAs. Under the SECURE 2.0 Act the starting age rose to 73 for people born 1951 through 1959 and to 75 for those born in 1960 or later, so your birth year sets your first distribution year. And if you are still working, do not own more than 5 percent of the business, and participate in your current employer's plan, you can usually delay that plan's RMDs until you retire - an exception that never applies to IRAs you hold on your own.

Missing an RMD is expensive. The excise tax is 25 percent of the shortfall, reduced to 10 percent if you take the missed distribution and file the corrected paperwork promptly. This calculator encodes the Uniform Lifetime Table shape and lets you enter the starting age yourself, so the structure stays correct as the rules evolve; verify the current-year figures, the table, and your first-RMD year with the IRS or a tax professional before you act.

Calculate

Required distribution this yearAn RMD is required this year$20,325

Distribution period for your ageIRS Uniform Lifetime Table (Table III); verify against the current IRS table24.6 years

Prior-year balance (Dec 31)$500,000

RMD as a share of the balancegrows each year as the divisor falls4.1%

Still-working exceptionOnly current-employer plans of non-owner employees qualifyNot applicable

Withdrawal deadlineThe very first RMD can be delayed to April 1 of the following year; delaying stacks two RMDs in one yearDecember 31

Missed-RMD excise tax rateof the shortfall; reduced to 10% with prompt correction on Form 532925%

How the math works

RMD = prior-year December 31 balance ÷ distribution period for your age from the IRS Uniform Lifetime Table (Table III).
The first RMD covers the year you reach the starting age (73 for those born 1951-1959, 75 for those born 1960 or later) and can be delayed until April 1 of the following year; every later RMD is due by December 31.
Roth IRAs have no lifetime RMDs; RMDs from a current employer's plan can usually be deferred while you are still working and own 5 percent or less of the business.
The excise tax for a missed RMD is 25 percent of the shortfall, reducible to 10 percent with prompt correction.

Frequently asked questions

How is my RMD calculated?

Divide the account balance as of December 31 of the previous year by the distribution period for your age from the IRS Uniform Lifetime Table. For example, a 75-year-old uses a divisor of 24.6, so a $500,000 balance requires about $20,325. Divisors shrink as you age, so the required share of the balance grows each year.

At what age do RMDs start?

Under the SECURE 2.0 Act, the first RMD year is the year you turn 73 if you were born between 1951 and 1959, and 75 if you were born in 1960 or later. Your first RMD can be delayed until April 1 of the following year, but every RMD after that must be taken by December 31.

Do Roth accounts have RMDs?

Roth IRAs have no RMDs during the owner's lifetime. Roth 401(k) balances historically followed plan RMD rules, which is why many retirees roll them into a Roth IRA. Inherited Roth accounts do have RMDs under the 10-year or life-expectancy rules that apply to the beneficiary.

Does the still-working exception apply to me?

If you are still working for the employer that sponsors the plan, you participate in that plan, and you own no more than 5 percent of the business, you can usually postpone that plan's RMDs until you retire. The exception never applies to any IRA you hold personally, and it does not cover accounts from former employers.

What happens if I miss an RMD?

The excise tax is 25 percent of the amount not withdrawn. It drops to 10 percent if you take the missed distribution and file Form 5329 with the correction promptly. Because the tax is taken on the shortfall, even a small missed withdrawal triggers it, so calendar your deadline each year.

Can I withdraw more than the minimum?

Yes. The RMD is a floor, not a ceiling; you can withdraw any amount above it. Just remember that every withdrawal from a tax-deferred account is ordinary income in the year you take it, so larger withdrawals can push you into a higher bracket or raise your Medicare IRMAA surcharge two years later.

Do I take one RMD for all my accounts?

Only for IRAs of the same type: the total IRA RMD can come from any one traditional IRA. RMDs for 401(k), 403(b) and 457(b) plans must be calculated and satisfied separately for each plan. This is one reason consolidation before your RMD years simplifies retirement withdrawals.

This calculator is an educational estimate, not tax or financial advice. Distribution periods, the first-RMD age, and penalty rules change with legislation, and the figures here must be verified for the current year against IRS Publication 590-B or with a CPA or fiduciary adviser before you act.