A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw annually from tax-deferred retirement accounts starting at age 73 (under SECURE Act 2.0). Missing an RMD results in a 25% excise tax penalty. This calculator uses the official IRS Uniform Lifetime Table to compute your exact RMD amount.
Your RMD Details
Use the December 31 balance from the prior year
RMDs start at age 73 under SECURE Act 2.0
For projecting future RMD amounts
RMD Penalty Warning
Missing an RMD triggers a 25% excise tax on the amount you should have withdrawn. If you correct it within the 2-year correction window, the penalty is reduced to 10%. You still owe income tax on the missed RMD regardless.
Deadline Reminder
10-Year RMD Projection
Assumes 5% annual growth| Year | Age | IRS Factor | RMD Amount | Account Balance | Tax Owed |
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Tax Strategy: Qualified Charitable Distribution (QCD)
If you are age 70½ or older and donate to charity, consider a QCD: transfer up to $105,000 directly from your IRA to a qualified charity. The QCD counts toward your RMD but is excluded from your taxable income — saving you — in taxes on your RMD if done this way.
IRS Uniform Lifetime Table (Ages 73–90)
| Age | Distribution Period | % Withdrawn |
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How to Calculate Your Required Minimum Distribution
The Required Minimum Distribution (RMD) calculation is simpler than it looks: divide your December 31 account balance by the IRS life expectancy factor for your age. The result is the minimum you must withdraw and report as ordinary income that year.
RMD Formula
RMD = Prior Year-End Balance ÷ IRS Life Expectancy Factor
For example: If your Traditional IRA was worth $500,000 on December 31, 2025, and you are age 73, your divisor from the Uniform Lifetime Table is 26.5. Your 2026 RMD is $500,000 ÷ 26.5 = $18,868. This amount must be withdrawn by December 31, 2026 (or April 1 of the following year for your first RMD only).
When Do RMDs Start?
Under SECURE Act 2.0 (2022): RMDs start at age 73 for those born 1951-1959. Starting in 2033, the age increases to 75 for those born in 1960 or later. Your first RMD year has an extended deadline — you can delay until April 1 of the following year, but then you must take two RMDs in that year (current year and the year you turned 73).
The Penalty for Missing an RMD
SECURE Act 2.0 reduced the excise tax from 50% to 25% of the missed RMD amount. If corrected within the 2-year correction window, the penalty drops to 10%. For a $20,000 missed RMD, the penalty is $5,000 at 25% or $2,000 if corrected timely — plus you still owe income tax on the amount.
Strategies to Reduce Future RMDs
Roth conversions: Convert Traditional IRA funds to Roth while in a lower bracket (e.g., early retirement before Social Security starts). Roth IRAs have no RMD requirement during the owner's lifetime, reducing future forced withdrawals. QCDs: Use Qualified Charitable Distributions to satisfy RMDs without counting the distribution as taxable income. Take more than the minimum: Proactively withdraw more in low-income years to reduce the account balance and future RMD amounts.
FAQ
Is this RMD calculator free?
Yes, completely free with no signup. All calculations run locally in your browser using the official IRS Uniform Lifetime Table — no personal data is transmitted.
Is my financial data safe and private?
Yes. Everything runs locally in your web browser — your account balance, age, and distribution amounts are never sent to any server. You can even disconnect from the internet after loading the page and the calculator will continue working.
What age do RMDs start under SECURE Act 2.0?
Under SECURE Act 2.0, the RMD starting age was changed to 73 (for those born between 1951 and 1959). Starting in 2033, the age increases to 75 for those born in 1960 or later. The old age was 72 under the original SECURE Act (2019), and 70½ before that.
How is the RMD calculated?
Your RMD equals your account balance as of December 31 of the prior year divided by a life expectancy factor from the IRS Uniform Lifetime Table. For example, at age 73 the divisor is 26.5, meaning your RMD is approximately 3.77% of your prior year-end balance.
What accounts require RMDs?
Traditional IRAs, 401(k) plans, 403(b) plans, 457(b) governmental plans, SEP IRAs, and SIMPLE IRAs all require RMDs. Roth IRAs do NOT require RMDs during the owner's lifetime — a key advantage of Roth accounts. Roth 401(k) accounts also require RMDs unless rolled to a Roth IRA.
What is the penalty for missing an RMD?
The penalty is 25% of the RMD amount you failed to take (reduced from 50% by SECURE Act 2.0). If you correct the missed RMD within two years (the correction window), the penalty is reduced to 10%. You also owe income tax on the RMD regardless of when you take it.
Do I have to take RMDs from all my accounts separately?
For Traditional IRAs, you can aggregate your RMDs and take the total from any combination of IRAs. For 401(k) accounts, each plan's RMD must be taken separately from that plan. You cannot use an IRA withdrawal to satisfy a 401(k) RMD.
What is a Qualified Charitable Distribution and how does it help with RMDs?
A Qualified Charitable Distribution (QCD) allows IRA owners age 70½ or older to transfer up to $105,000 directly from an IRA to a qualified charity. The QCD counts toward your RMD but is excluded from your taxable income — a major tax benefit compared to taking the RMD and then donating the after-tax amount.