RMD Calculator (Required Minimum Distribution)
Find your required minimum distribution — the amount the IRS requires you to withdraw from a traditional IRA or 401(k) once you reach RMD age. Enter your prior-year balance and age to see the exact figure and the divisor behind it.
The calculator uses the IRS Uniform Lifetime Table and reflects the SECURE 2.0 changes: an RMD age of 73 (rising to 75 for those born in 1960 or later) and the reduced penalty for a missed distribution.
Use your traditional IRA or 401(k) balance as of December 31 last year. RMDs generally begin at age 73 (75 if you were born in 1960 or later).
This year's required distribution
$18,867.92
3.8% of your balance — due by December 31
- Uniform Lifetime divisor
- 26.5
- Account balance
- $500,000
- Withdrawal rate
- 3.8%
Calculation Formulas
Divide last year’s ending balance by the IRS divisor for your age this year. The divisor falls each year, so the required percentage rises with age.
Example:
$500,000 at age 73 ÷ 26.5 = $18,868 (about 3.8% of the balance).
The RMD as a share of the balance — roughly 3.8% at 73, rising to about 6.3% by age 85.
Key Figures
| Figure | Value | Description |
|---|---|---|
| RMD age (born 1951–1959) | 73 | SECURE 2.0 set the starting age at 73 for this group. |
| RMD age (born 1960+) | 75 | Rises to 75 beginning in 2033 for those born in 1960 or later. |
| Uniform Lifetime divisor at 73 | 26.5 | From the IRS table effective 2022, unchanged for 2026. |
| Missed-RMD penalty | 25% → 10% | Excise tax on a missed RMD, reduced to 10% if corrected within the SECURE 2.0 correction window. |
| First-RMD deadline | April 1 | Your first RMD may be delayed to April 1 of the following year; all later RMDs are due December 31. |
Note: Results are estimates for planning purposes. Rates, fees, taxes, and insurance vary by lender and location — confirm exact figures with a licensed professional before making financial decisions.
Standards & Sources
Last verified: July 2026
- IRS Publication 590-B
The Uniform Lifetime Table divisors are from IRS Pub 590-B (Treas. Reg. §1.401(a)(9)-9), effective 2022 and unchanged for 2026.
- SECURE 2.0 Act
The RMD starting age (73, rising to 75) and the reduced 25%/10% excise tax for a missed distribution come from the SECURE 2.0 Act of 2022 (§107, §302).
How to Use This Calculator
- Enter your account balance as of December 31 of last year.
- Enter your age as of this year.
- Read your required minimum distribution and the Uniform Lifetime Table divisor used to calculate it.
- Note the deadline — December 31 each year (April 1 for your very first RMD) — and that missing it triggers an excise tax.
Frequently Asked Questions
At what age do RMDs start?
Under SECURE 2.0, required minimum distributions begin at age 73 for anyone born between 1951 and 1959, and at age 75 for those born in 1960 or later (starting in 2033). Your first RMD can be delayed until April 1 of the year after you reach RMD age.
How is my RMD calculated?
Divide your account balance as of December 31 last year by the IRS Uniform Lifetime Table divisor for your age this year. For example, at age 73 the divisor is 26.5, so a $500,000 balance requires a $18,868 distribution (about 3.8%).
What happens if I miss my RMD?
Missing an RMD triggers an excise tax on the amount not taken. SECURE 2.0 cut this penalty from 50% to 25%, and to 10% if you correct the shortfall within the correction window (generally the end of the second year after). The tax is reported on Form 5329.
Do Roth accounts have RMDs?
Roth IRAs have no required minimum distributions during the original owner’s lifetime. As of 2024, Roth 401(k)s are also exempt from lifetime RMDs. This calculator applies to traditional (pre-tax) IRAs and 401(k)s.
Can I take my RMD from just one account?
For IRAs, you calculate the RMD for each account but can withdraw the total from any one or combination of them. For 401(k) plans, each plan’s RMD must be taken from that specific plan — they cannot be aggregated.
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