Required Minimum Distribution (RMD) Calculator

Free RMD calculator. Calculate your Required Minimum Distribution from your IRA or 401(k) using the IRS Uniform Lifetime Table for 2025. Includes multi-year projections and SECURE Act 2.0 rules.

About the Required Minimum Distribution (RMD) Calculator

The Required Minimum Distribution (RMD) Calculator computes the minimum amount you must withdraw annually from your Traditional IRA, 401(k), 403(b), or other tax-deferred retirement accounts starting at age 73 (or 75 for those born in 1960 or later under SECURE Act 2.0). Failing to take your RMD results in a 25% penalty on the amount not distributed.

RMDs are calculated by dividing your account balance as of December 31 of the prior year by the IRS distribution period based on your age from the Uniform Lifetime Table. This calculator projects your RMDs over multiple years including estimated account growth.

Enter your account balance, age, and expected return to see your current and projected RMDs. Because RMDs increase as a percentage of your balance each year — the distribution period shrinks from 26.5 at age 73 to 13.4 at age 90 — retirees with large tax-deferred balances can face unexpectedly high taxable income in their 80s and 90s. Projecting RMDs forward helps you plan Roth conversions, charitable distributions (QCDs), and other strategies to manage the tax impact well before it arrives.

Why Use This Required Minimum Distribution (RMD) Calculator?

RMDs are mandatory once you reach the required age, and the penalties for non-compliance are severe. This calculator ensures you know exactly how much to withdraw, helps with tax planning, and projects future RMDs to plan for increasing withdrawal requirements as you age. Early planning can also help you avoid Medicare IRMAA surcharges triggered by high RMD-driven income.

How to Use This Calculator

  1. Enter your total tax-deferred retirement account balance (as of December 31 of the prior year).
  2. Enter your current age.
  3. Set the expected annual growth rate of your accounts.
  4. Review your current RMD and multi-year projection.
  5. Use the results for tax planning and withdrawal scheduling.

Formula

RMD = Account Balance (Dec 31 prior year) ÷ Distribution Period (from Uniform Lifetime Table) For each subsequent year: Balance = (Prior Balance − Prior RMD) × (1 + Growth Rate)

Example Calculation

Result: RMD: $20,661 (4.1% of balance)

At age 75, the Uniform Lifetime Table distribution period is 24.6 years. RMD = $500,000 ÷ 24.6 = $20,325. At 5% growth, the balance will still grow despite withdrawals for several years before gradually declining as the distribution period shortens.

Tips & Best Practices

Understanding the Uniform Lifetime Table

The IRS Uniform Lifetime Table provides the distribution period for each age, which determines the RMD percentage. At 73, the factor is 26.5 years (about 3.8% withdrawal). At 80, it's 20.2 (4.95%). At 90, it's 12.2 (8.2%). The percentage increases each year, accelerating withdrawals as you age.

SECURE Act 2.0 Changes

The SECURE Act 2.0 (2022) made several RMD-friendly changes: pushed the start age to 73 (2023) and 75 (2033), reduced the penalty from 50% to 25% (10% if corrected), eliminated RMDs from Roth 401(k)s, and increased the QCD limit with inflation indexing.

Account Balance Growth vs. RMDs

In the early years, if your investment returns exceed the RMD percentage, your account continues to grow despite withdrawals. At 73, the RMD is about 3.8%. If your account earns 7%, the balance still grows. But by your mid-80s, RMD percentages typically exceed reasonable growth rates, and the balance begins to decline.

Frequently Asked Questions

What age do RMDs begin?

Under SECURE Act 2.0, RMDs begin at age 73 for those born between 1951-1959, and age 75 for those born in 1960 or later. Your first RMD must be taken by April 1 of the year after you reach the applicable age. All subsequent RMDs must be taken by December 31.

What is the penalty for missing an RMD?

The penalty for not taking a required RMD is 25% of the amount that should have been withdrawn. If you correct the shortfall within a "correction window" (generally by the end of the second tax year after the penalty occurred), the penalty is reduced to 10%. Previously, the penalty was 50%.

Which accounts require RMDs?

Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457 plans, and profit-sharing plans all require RMDs. Roth IRAs do NOT require RMDs during the original owner's lifetime. Roth 401(k)s no longer require RMDs starting in 2024 (SECURE Act 2.0).

Can I aggregate RMDs across accounts?

For IRAs, yes — you can calculate the total RMD across all your Traditional IRAs and withdraw from any one or combination. For 401(k)s, no — each 401(k) has its own separate RMD that must be taken from that specific account.

What if I'm still working at 73?

If you're still working and don't own more than 5% of the company, you may delay RMDs from your current employer's 401(k) until you retire. This does not apply to IRAs or previous employer plans — those RMDs still apply at 73/75.

What is a Qualified Charitable Distribution (QCD)?

A QCD allows you to transfer up to $105,000 (2025) per year directly from your IRA to a qualifying charity. The QCD counts toward your RMD but is excluded from taxable income. You must be 70½ or older. This is one of the most tax-efficient ways to donate if you have IRA assets.

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