RMD Calculator

A required minimum distribution (RMD) is the minimum amount the IRS requires you to withdraw from tax-deferred retirement accounts each year starting at age 73. This calculator uses the 2024 IRS Uniform Lifetime Table (Publication 590-B).

Use this RMD calculator to find your required minimum distribution from a traditional IRA, 401(k), 403(b), or other tax-deferred retirement account. Enter your balance and age to see your RMD amount, the IRS life expectancy factor applied, and a 10-year withdrawal schedule.

                This Year's RMD
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                IRS Life Expectancy Factor
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% of Account Required —

Remaining After RMD —

Monthly Equivalent —

10-Year RMD Projection

Age	IRS Factor	Jan 1 Balance	RMD Amount	% Withdrawn

How Required Minimum Distributions Work

The government gave you a tax break when you contributed to a traditional IRA or 401(k) — no taxes on that money going in. The RMD rules exist to eventually collect those deferred taxes. Once you reach age 73 (under SECURE 2.0), you must begin withdrawing a minimum amount each year based on your account balance and IRS-published life expectancy factors. Missing an RMD — or taking less than required — triggers a 25% excise tax on the shortfall.

The IRS Uniform Lifetime Table (used in this calculator) assigns a life expectancy factor to each age. You divide your December 31 prior-year account balance by that factor to get your RMD. At age 73, the factor is 26.5, meaning you must withdraw approximately 3.77% of your balance. Each year the factor decreases, so the required percentage grows — at age 85, the factor is 16.0 (6.25%), and at age 95 it's 8.9 (11.24%).

When Do RMDs Start?

The SECURE 2.0 Act (2022) changed the RMD starting age:

Born 1950 or earlier: RMDs already started at age 72 (old rules apply)
Born 1951–1959: RMDs begin at age 73
Born 1960 or later: RMDs begin at age 75

You can delay your first RMD until April 1 of the year after you turn 73, but this means taking two distributions in one tax year — potentially pushing you into a higher tax bracket. For most people, it makes more sense to take the first RMD in the year you turn 73.

The IRS Uniform Lifetime Table

The table below shows the IRS life expectancy factors for key ages (from IRS Publication 590-B). Your RMD = Prior Dec 31 Balance ÷ Factor:

Age	IRS Factor	% of Balance	Age	IRS Factor	% of Balance
73	26.5	3.77%	85	16.0	6.25%
75	24.6	4.07%	88	13.7	7.30%
78	22.0	4.55%	90	12.2	8.20%
80	20.2	4.95%	95	8.9	11.24%
83	17.7	5.65%	100	6.4	15.63%

Smart RMD Strategies

Because RMDs are taxed as ordinary income, a large balance can trigger significant tax bills — and may push Social Security benefits into taxability or trigger Medicare IRMAA surcharges. Common strategies to manage RMD impact include:

Roth conversions before 73: Convert traditional IRA funds to Roth in years when your income is lower (retirement, before Social Security). Roth IRAs have no RMDs and grow tax-free.
Qualified Charitable Distributions (QCDs): At 70½ or older, you can donate up to $105,000/year directly from your IRA to a qualifying charity. The QCD satisfies the RMD but is excluded from taxable income — a powerful strategy for charitably inclined retirees.
Take RMDs early in the year: This gives the remaining balance more time to grow. Alternatively, taking RMDs at year-end allows more time for tax planning.

Important: This calculator uses the IRS Uniform Lifetime Table (Publication 590-B, updated 2022), which applies to most account owners. A different table — the Joint and Last Survivor Table — applies if your sole beneficiary is a spouse more than 10 years younger. Always confirm your RMD with your financial institution or tax advisor, especially if you have multiple accounts.

For more retirement planning context, read What Is a Required Minimum Distribution? (RMDs Explained) or use the Retirement Withdrawal Calculator to see how long your savings will last under different withdrawal rates.

Frequently Asked Questions

What is a required minimum distribution (RMD)?

A required minimum distribution (RMD) is the minimum amount the IRS requires you to withdraw from tax-deferred retirement accounts — such as traditional IRAs, 401(k)s, and 403(b)s — each year once you reach age 73. RMDs exist because you received a tax deduction when contributing; the IRS requires eventual taxation on that money. Roth IRAs are NOT subject to RMDs during the original owner's lifetime.

At what age do RMDs start?

Under the SECURE 2.0 Act (effective 2023), RMDs begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later. If you turned 72 before 2023 under the old rules, your RMDs already started and continue. The first RMD can be delayed until April 1 of the year following the year you turn 73, but doing so means taking two RMDs in the same tax year.

How is the RMD calculated?

The RMD is calculated by dividing your account balance as of December 31 of the prior year by a life expectancy factor from the IRS Uniform Lifetime Table (Publication 590-B). For example, if you are 75 and have $500,000 in your IRA, the life expectancy factor is 24.6. Your RMD would be $500,000 ÷ 24.6 = $20,325.

What happens if I miss an RMD?

Missing an RMD or taking less than required results in a 25% excise tax on the amount not withdrawn (reduced to 10% if corrected within two years). For example, if your RMD is $20,000 and you only took $5,000, the $15,000 shortfall is subject to a $3,750 penalty. You should still take the full missed amount and file IRS Form 5329.

Do Roth IRAs have RMDs?

No. Roth IRAs are not subject to required minimum distributions during the original owner's lifetime. This makes them a powerful estate planning tool — Roth funds can grow tax-free and be passed to heirs. However, inherited Roth IRAs ARE subject to RMDs under the 10-year rule for most non-spouse beneficiaries.