US RMD Calculator: Required Minimum Distribution from a Retirement Account
Work out your US required minimum distribution (RMD) — the minimum the IRS requires you to withdraw each year from a traditional retirement account once you reach the trigger age — by dividing your prior year-end balance by the life-expectancy factor for your age.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Required minimum distribution |
|---|---|
| $500k ÷ 25 ($20,000) | $20,000.00 |
| $750k ÷ 26.5 (age ~73) | $28,301.89 |
| $300k ÷ 22.9 (age ~77) | $13,100.44 |
| $1M ÷ 18.7 (age ~83) | $53,475.94 |
How This Calculator Works
Enter your retirement account balance as of last 31 December and the IRS distribution period (life-expectancy factor) for your age from the Uniform Lifetime Table. The calculator returns the minimum you must withdraw for the year. RMDs ensure tax-deferred savings are eventually drawn down and taxed; falling short triggers a steep penalty.
The Formula
Cost per Unit
Total Amount is the full cost or price, Quantity is the number of units it covers
Worked Example
A $500,000 balance with an IRS factor of 25 gives an RMD of $20,000 ($500,000 ÷ 25). RMDs apply to traditional IRAs and most workplace plans (401(k), 403(b)) once you reach the required beginning age (73 under current law, rising to 75 later this decade). Each year you divide the prior year-end balance by the factor for your age; the factor shrinks as you age, so the required percentage rises over time. Roth IRAs have no RMDs during the owner's lifetime.
Key Insight
RMDs are the IRS's mechanism for finally taxing decades of tax-deferred growth, and several points matter for getting them right. The trigger age is currently 73 (it became 73 in 2023 under SECURE 2.0 and rises to 75 in 2033); your first RMD can be delayed to 1 April of the year after you turn the trigger age, but doing so stacks two RMDs into one year. The calculation is mechanical: prior year-end balance ÷ the Uniform Lifetime Table factor for your age (most owners use this table; a separate Joint Life table applies if your sole beneficiary is a spouse more than 10 years younger). Because the factor falls each year, the RMD is a rising percentage of the balance — roughly 3.8% at 73, climbing steadily after. Key rules this calculator doesn't handle: RMDs apply to traditional IRAs, 401(k)s, 403(b)s and similar pre-tax accounts but NOT to Roth IRAs during the owner's life (and, from 2024, no longer to Roth 401(k)s); you can aggregate IRA RMDs and take the total from any one IRA, but 401(k) RMDs must be taken from each plan separately; and the distribution is taxed as ordinary income. Missing an RMD is costly — historically a 50% excise tax on the shortfall, reduced to 25% (and 10% if corrected promptly) under SECURE 2.0. A popular strategy is the qualified charitable distribution (QCD), letting those 70½+ send up to a limit directly to charity to satisfy the RMD tax-free. This calculator gives the minimum for one account; for your full obligation, use the correct factor for your age, repeat for each account type, and remember you can always withdraw more than the minimum (but the excess doesn't reduce future RMDs).
The age 73 start (rising to 75) and the April 1 grace period
Federal law currently sets 73 as the starting age for RMDs from traditional retirement accounts. Under SECURE 2.0 (2022), this rises to 75 in 2033. If you turned 72 in 2022 or earlier, your RMDs already began under the old age-72 rule.
First RMD has a unique grace period: you can delay your first RMD until April 1 of the year after you turn 73. So if you turn 73 in 2026, you can delay the first RMD until April 1, 2027. But warning: delaying creates a stacking effect — you'd take two RMDs in 2027 (the 2026 RMD by April 1, plus the 2027 RMD by December 31), potentially pushing you into much higher brackets and creating IRMAA penalties on Medicare premiums.
Every subsequent RMD must be taken by December 31 each year. Miss the deadline and the penalty (excise tax) is severe: historically 50%, reduced to 25% under SECURE 2.0 (and 10% if corrected promptly within 2 years through Form 5329). The IRS can waive the penalty for 'reasonable cause' — file Form 5329 with a written explanation.
Which accounts have RMDs (and which don't anymore)
RMDs apply to: traditional IRAs, SEP-IRAs, SIMPLE IRAs, traditional 401(k)s, 403(b)s, 457(b)s (government), and similar pre-tax accounts. Each account type has slightly different rules — IRAs can be aggregated (calculate total RMD across all IRAs, take from whichever IRA you prefer), but 401(k)s must be calculated and withdrawn from each plan separately.
Roth accounts have shifted dramatically. Roth IRAs: NO RMDs during the original owner's lifetime — money can sit and compound tax-free indefinitely (beneficiaries inherit different rules under the SECURE Act 10-year rule). Roth 401(k)s: from 2024 onward, NO MORE RMDs during owner's lifetime — a major SECURE 2.0 change that aligned them with Roth IRAs.
Still working past 73? The 'still working' exception applies to employer-sponsored 401(k)s, 403(b)s, etc.: if you're still working at the employer sponsoring the plan, RMDs from THAT plan can be delayed until you actually retire. But the exception doesn't apply to IRAs (you must take IRA RMDs even if still working) or to plans from previous employers. Strategy: roll old 401(k)s into your current employer's plan to use the exception across all your employer-sponsored money.
Qualified Charitable Distributions: the RMD tax hack
Once you reach 70½, you can use a Qualified Charitable Distribution (QCD) to satisfy your RMD without recognizing the income for tax purposes. You direct your IRA custodian to send up to $108,000/year (2025 limit, indexed) directly to a qualified charity — the distribution counts toward your RMD but doesn't appear in your taxable income at all.
Why this matters: QCDs are far more tax-efficient than taking the RMD and then donating. A normal RMD increases your AGI (Adjusted Gross Income) which affects: Social Security taxation (more SS becomes taxable), Medicare IRMAA premium surcharges, eligibility for various deductions and credits, capital-gains tax brackets. QCD bypasses all of this — your AGI never goes up.
Mechanics: must be a direct trustee-to-charity transfer (you can't write a personal check). Eligible charities are 501(c)(3) public charities — NOT donor-advised funds (DAFs), private foundations, or supporting organizations. Make sure the custodian's check goes directly to the charity's name. Keep the acknowledgment letter from the charity for tax records. A new 2023 provision lets you do a one-time $50,000 QCD to a charitable gift annuity or charitable remainder trust — useful for those wanting some income back.
IRS Uniform Lifetime Table — Distribution Period by Age
Divide your December 31 prior-year balance by the distribution period for your age to get your RMD. The percentage shown is the equivalent withdrawal rate. Use the Joint Life table instead if your sole beneficiary is a spouse more than 10 years younger.
| Age | Distribution period (years) | RMD as % of balance | RMD on $500,000 balance |
|---|---|---|---|
| 73 (first year) | 26.5 | 3.77% | $18,868 |
| 75 | 24.6 | 4.07% | $20,325 |
| 80 | 20.2 | 4.95% | $24,752 |
| 85 | 16.0 | 6.25% | $31,250 |
| 90 | 12.2 | 8.20% | $40,984 |
| 95+ | 8.9 | 11.24% | $56,180 |
| 100 | 6.4 | 15.63% | $78,125 |
Uniform Lifetime Table updated by IRS in 2022. RMD percentages increase each year as life expectancy shortens. Use prior year-end balance (12/31 of preceding year). QCDs up to $108,000/year (2025 limit) can satisfy RMD without taxable income.
Frequently Asked Questions
How is the RMD calculated?
Divide your prior year-end account balance by the IRS life-expectancy factor for your age. A $500,000 balance with a factor of 25 gives a $20,000 RMD. The factor comes from the IRS Uniform Lifetime Table and shrinks as you age, so the required amount rises over time.
When do RMDs start?
At the required beginning age — currently 73 under SECURE 2.0, rising to 75 in 2033. Your first RMD can be delayed to 1 April of the following year, but that stacks two RMDs into one tax year. After the first, each year's RMD is due by 31 December.
Which accounts have RMDs?
Traditional IRAs, 401(k)s, 403(b)s, and similar pre-tax retirement accounts. Roth IRAs have no RMDs during the owner's lifetime, and from 2024 Roth 401(k)s no longer require them either. You can aggregate IRA RMDs across IRAs, but 401(k) RMDs must come from each plan separately.
What happens if I miss an RMD?
A penalty excise tax on the shortfall — historically 50%, reduced under SECURE 2.0 to 25% (and 10% if you correct it promptly). The distribution itself is taxed as ordinary income. Missing or underpaying an RMD is one of the costliest retirement-account mistakes, so confirm the amount each year.
Can I withdraw more than the RMD?
Yes — the RMD is a minimum, not a maximum, so you can always take more. However, withdrawing extra in one year doesn't reduce future RMDs, which are recalculated each year from that year's balance and factor. A qualified charitable distribution (QCD) can satisfy the RMD tax-free for those 70½+.
References & Authoritative Sources
- IRS — Internal Revenue Service — Required Minimum Distributions — official guide · consulted May 31, 2026 · Tax authority — age 73 start, calculation method, penalties, QCDs
- IRS Publication 590-B — Distributions from Individual Retirement Arrangements (IRAs) · consulted May 31, 2026 · Uniform Lifetime Table, Joint Life Table, and worked examples
- SECURE 2.0 Act (P.L. 117-328) — Setting Every Community Up for Retirement Enhancement Act 2.0 · consulted May 31, 2026 · Statutory basis for age 73→75 raise, reduced penalty, Roth 401(k) RMD elimination
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Methodology & Review
The RMD is the prior year-end account balance divided by the IRS distribution period (life-expectancy factor) for your age, from the Uniform Lifetime Table. It gives the minimum you must withdraw for the year and does not pick the factor for you, aggregate multiple accounts, or compute the tax due on the distribution.
Updated