RMD Calculator
Compute your annual Required Minimum Distribution from Traditional IRA/401(k) using the IRS Uniform Lifetime Table. SECURE Act 2.0 ages built in. Free.
RMD Calculator
Compute the Required Minimum Distribution (RMD) from your Traditional IRA, 401(k), 403(b), or 457(b) using the IRS Uniform Lifetime Table. SECURE Act 2.0 RMD ages built in (born 1950 or earlier: 72; 1951-1959: 73; 1960+: 75). Roth IRAs have no RMDs during owner's lifetime.
| Age | Year-start balance | Factor | RMD |
|---|
How to Use the RMD Calculator
Get your prior year-end balance
Sum the December 31 balances from all your Traditional IRAs, 401(k)s, 403(b)s, and 457(b) plans. RMDs are calculated separately for each plan type but IRA RMDs can be aggregated and taken from any one IRA. Look at your year-end statement from each provider.
Enter your birth year
SECURE Act 2.0 sets your first-RMD age based on birth year. Born ≤1950: RMD at 72. Born 1951-1959: RMD at 73. Born 1960+: RMD at 75. The tool blocks the calculation if you're not yet RMD-required and explains why.
Read the RMD amount
The big number is your required withdrawal for the current calendar year. You can take it in one lump sum (year-end is most common) or split it across the year. Withholding income tax is optional but recommended — the RMD is fully taxable as ordinary income.
Plan the 10-year projection
The table below shows projected RMDs through age 84. As your divisor shrinks, the RMD percentage grows — by age 90 you're withdrawing ~8% per year. Compare to your assumed return to see if your balance grows or shrinks over time.
RMD — The IRS's Schedule for Draining Tax-Deferred Accounts
Why RMDs Exist
Tax-deferred retirement accounts (Traditional IRA, 401(k), 403(b), 457(b)) let you grow money tax-free for decades, but the IRS wants its share eventually. Required Minimum Distributions force you to start taking taxable withdrawals at a specified age, calculated by dividing your prior-year-end balance by a life-expectancy factor from the Uniform Lifetime Table (IRS Pub 590-B Appendix B). The factor starts at 27.4 at age 73 (i.e. 1/27.4 = 3.65% withdrawal) and shrinks each year — by age 95 you're at 8.9, requiring an 11.2% annual withdrawal. The math is designed to drain the account over your statistical remaining lifetime.
SECURE Act 2.0 (December 2022) raised the RMD start age twice: from 72 to 73 starting 2023, then to 75 starting 2033. The result is a three-tier schedule: born 1950 or earlier: RMD at 72; born 1951-1959: RMD at 73; born 1960+: RMD at 75. The penalty for missing an RMD was also reduced from 50% to 25% (and to 10% if corrected within 2 years), reflecting decades of complaints that the original penalty was draconian for what's often an innocent oversight.
How RMDs Stack with Other Income
RMDs are fully taxable as ordinary income, stacked on top of Social Security, pension, and any work or investment income. For middle-income retirees with USD 500K-USD 1M in Traditional accounts, RMDs can push them from the 12% bracket into the 22% or even 24% bracket — and trigger up to 85% taxation of Social Security benefits. They can also raise Medicare IRMAA surcharges (Part B and D premiums) by USD 1,000-USD 4,000/year. The compounding "tax cliff" is why proactive Roth conversions in the years 60-72 (before RMDs hit) are one of the highest-leverage planning moves for HENRY-status retirees.
Three tactical responses: (1) Qualified Charitable Distribution (QCD) — direct transfer of up to USD 105K/year from IRA to charity counts toward your RMD but isn't taxable income; perfect for retirees who tithe or give. (2) Roth conversions in lower-bracket years 60-72 to shrink the eventual Traditional balance. (3) Single Premium Immediate Annuity (SPIA) inside the IRA — converts a chunk to a lifetime income stream that satisfies RMDs automatically but reduces flexibility.
"At age 73, the RMD is 3.65% of balance. At 80 it's 5.0%. At 90 it's 8.2%. By 100 it's 15.6%. The factor schedule essentially guarantees the account drains within 25-30 years — by design."
Roth Accounts and the Inherited-RMD Trap
Roth IRAs have no RMDs during the original owner's lifetime — a major estate-planning advantage. Roth 401(k)s used to require RMDs but SECURE 2.0 eliminated that as of 2024. However, inherited Roth IRAs DO require distributions (10-year rule for non-spouse beneficiaries post-SECURE Act 2019). Designated beneficiaries (spouses, disabled, minor children, chronically ill, beneficiaries within 10 years of decedent's age) have additional options. The penalty for a missed inherited RMD is the same 25%/10% as for one's own RMD.
The Six-Year Roth Conversion Window That Beats RMDs
The narrow window between retirement (often 60-65) and RMD start age (73 for most current retirees) is the single highest-leverage tax-planning period in retirement. You typically have lower taxable income (no salary, Social Security not yet claimed, RMDs not yet required) and can do Roth conversions at the 12% or 22% federal bracket that would otherwise face 24-32% rates once RMDs and SS stack. A typical strategy: convert USD 50-100K/year for 5-8 years, filling the lower brackets fully each year. This shrinks the Traditional balance subject to future RMDs, reduces eventual SS taxation, and lowers Medicare IRMAA exposure. The math compounds — a USD 500K Traditional balance converted in the 60s avoids ~USD 30-50K of incremental tax over the next 30 years compared to deferring withdrawals until RMD age.
10 Facts About RMDs
RMD start age per SECURE 2.0: 72 (born ≤1950), 73 (1951-1959), 75 (1960+).
First RMD deadline: April 1 of the year AFTER turning RMD age. Subsequent RMDs: December 31 each year.
RMDs are calculated using the IRS Uniform Lifetime Table (Pub 590-B Appendix B). Factor 27.4 at 73, 24.6 at 75, 18.5 at 82.
The missed-RMD penalty: 25% of the missed amount (was 50% pre-2023). Reduced to 10% if corrected within 2 years.
Roth IRAs have no RMDs during the original owner's lifetime. Roth 401(k) RMDs eliminated as of 2024.
QCDs: up to USD 105,000/year direct from IRA to charity counts toward RMD; not taxable income.
Still working at 73+? If you have a 401(k) at your current employer, you can delay RMDs from THAT plan until retirement (not from IRAs).
IRA RMDs can be aggregated and taken from any single IRA. 401(k) RMDs must come from EACH 401(k) separately.
Inherited Traditional IRAs follow the 10-year drawdown rule (SECURE Act 2019). Non-spouse beneficiaries must fully distribute within 10 years.
RMDs can push retirees into higher tax brackets and trigger up to 85% taxation of Social Security benefits + Medicare IRMAA surcharges.
Frequently Asked Questions
- Per SECURE Act 2.0: birth year ≤1950 → RMD at age 72; 1951-1959 → age 73; 1960 or later → age 75. The first RMD can be deferred to April 1 of the year following the year you reach RMD age, but doing so means you take two RMDs in that year. Most planners recommend taking the first RMD in the year you turn the trigger age to avoid the double-up.
- The IRS imposes a 25% excise tax on the missed amount (was 50% pre-SECURE 2.0). Penalty drops to 10% if you correct within 2 years AND file Form 5329 with a reasonable-cause explanation. The IRS routinely waives the penalty for first-time misses with reasonable cause — file 5329, attach a brief explanation, and take the missed RMD promptly. Don't ignore — the penalty applies until corrected.
- Traditional IRA, Rollover IRA, SEP-IRA, SIMPLE IRA, Traditional 401(k), 403(b), 457(b) — all have RMDs at the SECURE 2.0 age. Roth IRA: NO RMDs during owner's lifetime. Roth 401(k): NO RMDs as of 2024 (SECURE 2.0). Inherited IRAs (Traditional OR Roth): different rules — typically full distribution within 10 years for non-spouse beneficiaries (SECURE 2019).
- Partially. If you have a 401(k) at your CURRENT employer and you're not a 5%+ owner of that business, you can defer RMDs from THAT plan until you retire. This is the "still-working exception". It does NOT apply to IRAs, prior-employer 401(k)s, or to 5%+ business owners. Many older workers consolidate prior 401(k)s into the current employer plan specifically to leverage this rule.
- Qualified Charitable Distribution: a direct transfer from your IRA to a qualified charity (up to USD 105,000/year in 2026, indexed) that counts toward your RMD but is excluded from taxable income. For retirees who tithe or give regularly, a QCD is essentially "free" — you'd have given anyway, and now the donation also reduces your taxable income AND your IRMAA exposure. Must be a direct IRA-to-charity transfer; check writing to charity from IRA doesn't qualify.
- Three main moves: (1) Roth conversions in your 60s and early 70s — convert Traditional dollars to Roth at your current marginal rate, shrinking the balance subject to future RMDs. (2) Tax-loss harvesting in taxable accounts to offset RMD-driven income. (3) QCD strategy for charitable givers (see above). All three need to start 5-15 years before RMDs hit to have material impact. After RMDs start, the tactical levers are mostly limited to QCDs and bracket-aware withdrawal timing.
- Yes — the RMD is a MINIMUM, not a maximum. You can take any amount above it as additional taxable distribution. Many retirees take exactly the RMD to minimize current-year tax; others take larger withdrawals to fund spending or to manage future-year RMDs proactively. The withdrawn amount above the RMD doesn't reduce next year's RMD calculation directly (it reduces the balance, which reduces next year's RMD slightly), but it doesn't get any special treatment beyond that.
- You use the IRS Joint Life and Last Survivor Expectancy Table (Table II) instead of the Uniform Lifetime Table. Factors are higher (longer joint life expectancy), meaning smaller RMDs. The spouse must be the sole beneficiary AND more than 10 years younger to qualify. This is the most common situation where the standard Uniform Lifetime Table doesn't apply — significantly reduces RMDs for couples with a large age gap.
- Fully as ordinary income at your federal + state marginal rate. They stack on top of all other income, so a USD 50K RMD on top of USD 60K of Social Security + pension can push you from the 12% to 22% bracket. They count for AGI which can trigger up to 85% SS taxation and increase Medicare Part B/D IRMAA surcharges. The QCD strategy is the single most effective way to satisfy the RMD without raising taxable income for retirees who give to charity.
- Inherited IRAs are subject to the 10-year drawdown rule for non-spouse beneficiaries regardless of citizenship. US distributions are subject to mandatory 30% withholding (or treaty rate if your country has a tax treaty with the US — typically 15-25% for Australia, Canada, UK, Singapore, etc.). You may owe additional tax in your home country on the gross distribution; foreign tax credits often offset most or all of the US withholding. Consult a cross-border CPA before the first distribution.
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