Data Source and Methodology
Authoritative Data Source: IRS Uniform Lifetime Table (revised 2022), IRS Publication 590‑B (Distributions from Individual Retirement Arrangements) and Treasury Reg. §1.401(a)(9)‑9, Table III (Uniform Lifetime). Updated annually. Direct references:
Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.
The Formula Explained
Uniform Lifetime Table method for account owners:
Inline: \( \text{RMD} = \dfrac{\text{Prior-Year 12/31 Balance}}{\text{Distribution Period Factor}} \)
Expanded: \( \text{RMD}_{y} = \frac{B_{y-1,\,12/31}}{F(\text{age as of 12/31 of } y)} \)
Where \(F(\cdot)\) is the IRS Uniform Lifetime factor for that age.
Glossary of Variables
- Prior-Year 12/31 Balance (B): Your retirement account value as of December 31 of the previous year.
- Tax Year (y): The calendar year for which the RMD is being determined.
- Age at Year-End: Your age on December 31 of the tax year (used to select the factor).
- Distribution Period Factor (F): The life-expectancy divisor from the IRS Uniform Lifetime Table for your age.
- RMD: The minimum amount that must be withdrawn for the tax year.
Worked Example
How It Works: A Step-by-Step Example
- Inputs: Balance = $250,000 (as of 12/31 last year), Tax Year = 2025, Date of Birth = 1952‑07‑01.
- Age at 12/31/2025 = 73.
- Uniform Lifetime Factor for 73 = 26.5.
- Compute RMD: \( \text{RMD} = \frac{250{,}000}{26.5} \approx 9{,}433.96 \).
If 2025 is your first RMD year, you may delay it until April 1, 2026; doing so means also taking your 2026 RMD by December 31, 2026.
Frequently Asked Questions (FAQ)
1) What is an RMD and who must take it?
An RMD is the minimum amount you must withdraw each year from most tax-deferred retirement accounts once you reach the applicable beginning age (73 through 2032; 75 starting 2033). Roth IRAs generally have no RMDs for the original owner.
2) Which table does this calculator use?
This calculator uses the IRS Uniform Lifetime Table (rev. 2022) for original account owners. Joint-life and inherited RMDs are out of scope for this version.
3) How do I know my beginning age?
Under the SECURE 2.0 Act, your RMD beginning age is 73 for 2023–2032 and 75 starting in 2033. The tool applies this automatically based on the selected tax year and your date of birth.
4) Can I aggregate multiple accounts?
RMDs from traditional IRAs can usually be aggregated and satisfied from any one or more of your IRAs. Employer plans (e.g., 401(k)) generally require RMDs to be taken separately from each plan.
5) What if my spouse is >10 years younger and is my sole beneficiary?
You may use the Joint Life Expectancy Table, which often lowers the RMD. This calculator focuses on the Uniform Lifetime Table. Consult Pub. 590‑B or a fiduciary advisor for joint-life calculations.
6) What happens if I delay my first RMD?
You may delay your first RMD until April 1 of the year following your first RMD year. If you do, you will take two RMDs in that following year—potentially increasing taxable income.
7) Are the outputs tax or investment advice?
No. This tool is for educational purposes only. Confirm your numbers with a qualified tax professional or your plan custodian.
Tool developed by Ugo Candido. Content verified by CalcDomain Editorial Board.
Last reviewed for accuracy on: .