Calculate your Required Minimum Distribution (RMD) for traditional IRAs and 401(k)s — and see a multi-year schedule so you can plan ahead. Missing an RMD triggers a 25% IRS penalty on the amount not withdrawn.
🏦 Your retirement account
👫 Beneficiary (affects distribution table)
📅 10-year RMD projection
Projected RMDs based on your current balance, growth rate, and IRS Uniform Lifetime Table. Actual amounts will vary with market performance.
| Year | Age | Account balance | Distribution period | RMD amount | After-tax RMD |
|---|
🧾 Tax impact
| Item | Amount |
|---|
Uses IRS Uniform Lifetime Table (Publication 590-B, 2025). If your spouse is the sole beneficiary and is more than 10 years younger, the Joint Life and Last Survivor Expectancy Table applies — consult your plan administrator. RMD rules for inherited IRAs differ significantly. SECURE 2.0 Act raised the RMD starting age to 73 (born 1951–1959) and 75 (born 1960+). Roth IRAs are not subject to RMDs during the owner’s lifetime. This is for educational purposes only — consult a financial advisor or tax professional.
How to Use the RMD Calculator
- Enter your age — Input your current age. Required Minimum Distributions begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later, under the SECURE 2.0 Act.
- Enter your retirement account balance — Input the total balance of all traditional IRA, 401(k), 403(b), and other pre-tax retirement accounts as of December 31 of the prior year. Roth IRAs are excluded — they have no RMD requirement during the owner’s lifetime.
- Select your account type — Choose whether the account is an IRA or an employer-sponsored plan like a 401(k). The calculation method is the same, but the rules for aggregating multiple accounts differ.
- Enter your beneficiary information (optional) — If your sole beneficiary is a spouse more than 10 years younger than you, a different IRS life expectancy table applies that produces a lower RMD amount.
- Click Calculate — The tool displays your RMD amount for the current year, the applicable IRS life expectancy factor used in the calculation, and the percentage of your account balance the RMD represents.
How the RMD Calculator Works
Required Minimum Distributions are the IRS’s mechanism for ensuring that tax-deferred retirement savings — money that was never taxed on the way in — eventually gets taxed on the way out. Every dollar in a traditional IRA or 401(k) represents a tax liability that the government has been patient about collecting. RMDs enforce a minimum annual withdrawal schedule that guarantees those taxes are paid within the account owner’s lifetime. Understanding how RMDs are calculated, when they apply, and how to manage them strategically can meaningfully reduce your lifetime tax bill and preserve more wealth for your heirs.
The RMD Formula
The RMD calculation is straightforward: divide your account balance as of December 31 of the prior year by the IRS life expectancy factor that corresponds to your age. The IRS publishes these factors in three Uniform Lifetime Tables updated most recently in 2022. For most account owners, the Uniform Lifetime Table applies. If your sole beneficiary is a spouse more than 10 years younger, the Joint Life and Last Survivor Table applies and produces a lower factor — meaning a smaller RMD — because it accounts for a longer combined life expectancy. For example, a 75-year-old with a $500,000 IRA balance uses a life expectancy factor of 24.6, producing an RMD of approximately $20,325 for the year.
SECURE 2.0 Act Changes to RMD Age
The SECURE 2.0 Act, signed into law in December 2022, made significant changes to RMD rules that are still being phased in. The most important change is the increase in the RMD starting age. Under prior law, RMDs began at age 72. SECURE 2.0 raised the starting age to 73 for anyone born between 1951 and 1959, and to 75 for anyone born in 1960 or later. This change gives retirement savers additional years of tax-deferred growth before mandatory withdrawals begin — a meaningful benefit for people who don’t need the income and would prefer to let balances compound longer. SECURE 2.0 also eliminated RMDs for Roth 401(k) accounts starting in 2024, aligning them with the longstanding Roth IRA treatment.
How RMDs Are Taxed
RMD withdrawals from traditional IRAs and pre-tax 401(k) accounts are taxed as ordinary income in the year they are taken — the same rate as wages, not the preferential capital gains rate. This means large RMDs can push retirees into higher tax brackets, trigger Medicare Income-Related Monthly Adjustment Amount (IRMAA) surcharges that increase Part B and Part D premiums, cause more Social Security income to become taxable, and reduce eligibility for certain income-based deductions and credits. Managing the tax impact of RMDs is one of the primary reasons Roth conversions in the years before RMDs begin are a popular and frequently recommended strategy.
Aggregation Rules for Multiple Accounts
The aggregation rules for RMDs differ depending on account type. For traditional IRAs — including SEP IRAs and SIMPLE IRAs — you must calculate the RMD for each account separately, but you can take the total combined RMD amount from any one or any combination of your IRAs. You are not required to withdraw from each IRA individually. For employer-sponsored plans like 401(k)s and 403(b)s, the rules are stricter: the RMD for each plan must be calculated and withdrawn separately from that specific plan. You cannot satisfy a 401(k) RMD by taking a larger withdrawal from your IRA, or vice versa.
The Penalty for Missing an RMD
Failing to take a required minimum distribution — or taking less than the required amount — triggers one of the steepest penalties in the tax code. Prior to SECURE 2.0, the penalty was 50% of the amount not withdrawn. SECURE 2.0 reduced this to 25%, and further to 10% if the missed RMD is corrected within a two-year correction window. Even at the reduced rate, this is a severe penalty that underscores the importance of tracking RMD deadlines carefully. The IRS does have a waiver process for reasonable cause, but it requires filing a separate form and is not guaranteed.
Qualified Charitable Distributions as an RMD Strategy
A Qualified Charitable Distribution, or QCD, is one of the most tax-efficient strategies available to retirees subject to RMDs. A QCD allows IRA owners aged 70½ or older to transfer up to $105,000 per year (2025 limit, indexed for inflation) directly from an IRA to a qualified charity. The transferred amount counts toward the RMD for the year but is excluded from taxable income entirely — meaning you satisfy the RMD requirement without the withdrawal appearing on your tax return as income. For retirees who are charitably inclined, take the standard deduction, and are managing IRMAA thresholds or Social Security taxation, a QCD is frequently the most tax-efficient charitable giving strategy available.
IRS Uniform Lifetime Table — Selected Age Factors (2025)
The following table shows the IRS life expectancy factors used to calculate RMDs for account owners using the Uniform Lifetime Table. Divide your prior year-end account balance by the factor for your age to determine your RMD.
| Age | Life Expectancy Factor | RMD % of Balance | Example RMD ($500,000 Balance) |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,868 |
| 75 | 24.6 | 4.07% | $20,325 |
| 78 | 22.0 | 4.55% | $22,727 |
| 80 | 20.2 | 4.95% | $24,752 |
| 83 | 17.7 | 5.65% | $28,249 |
| 85 | 16.0 | 6.25% | $31,250 |
| 90 | 12.2 | 8.20% | $40,984 |
| 95 | 8.9 | 11.24% | $56,180 |
Source: IRS Publication 590-B, Uniform Lifetime Table (updated 2022, applicable 2025). Factors shown are for account owners whose sole beneficiary is not a spouse more than 10 years younger.
Frequently Asked Questions
Do Roth IRAs have required minimum distributions?
No — Roth IRAs have no RMD requirement during the account owner’s lifetime. This is one of the most valuable features of the Roth IRA and a key reason Roth conversions are a popular pre-retirement strategy. Money in a Roth IRA can continue growing tax-free indefinitely without mandatory withdrawals, making it an excellent vehicle for wealth transfer to heirs. Note that Roth 401(k) accounts were subject to RMDs until 2024, when SECURE 2.0 eliminated that requirement — aligning Roth 401(k)s with the longstanding Roth IRA treatment. Beneficiaries who inherit a Roth IRA are generally subject to their own distribution rules under the 10-year rule.
Can I take more than my RMD in a given year?
Yes — the RMD is a minimum, not a maximum. You can always withdraw more than the required amount in any year. However, any amount above the RMD cannot be applied toward a future year’s RMD — each year’s requirement must be satisfied independently. Taking larger withdrawals in lower-income years can be a smart tax strategy, particularly in the years between retirement and RMD age when income may be lower. Withdrawing more than the minimum while in a lower bracket reduces future account balances, which lowers future RMDs and the tax burden they carry.
What is the deadline for taking my RMD each year?
The deadline for taking your annual RMD is December 31 of the applicable year — with one exception. For your very first RMD, you have until April 1 of the year following the year you reach your RMD starting age. While this April 1 extension sounds helpful, taking advantage of it means you’ll have two RMDs in that calendar year — the delayed first RMD and the second year’s regular RMD — which can significantly increase your taxable income for that year. Most tax advisors recommend taking the first RMD by December 31 of the year you reach RMD age to avoid the double-RMD tax hit.
What happens to my RMD if I’m still working at 73 or older?
If you are still working and participating in your current employer’s 401(k) plan, you may be able to delay RMDs from that specific plan until you actually retire — as long as you do not own more than 5% of the company. This exception applies only to the current employer’s plan; RMDs from IRAs and former employer 401(k)s must still begin at the standard RMD age regardless of employment status. If you want to consolidate old 401(k)s to defer RMDs, rolling them into your current employer’s plan before the RMD start date may be an option worth discussing with a financial advisor.
What is a Roth conversion and how does it reduce future RMDs?
A Roth conversion involves moving money from a traditional IRA or pre-tax 401(k) into a Roth IRA, paying ordinary income tax on the converted amount in the year of conversion. Because Roth IRAs have no RMD requirements, converting pre-tax balances to Roth reduces the future account balance subject to RMDs — which reduces the size of future mandatory withdrawals and their associated tax burden. The ideal window for Roth conversions is the period between retirement and RMD age, when income is often lower than during peak earning years. Strategic partial conversions over several years can meaningfully reduce lifetime tax liability while avoiding large single-year income spikes.
What are the RMD rules for inherited IRAs?
The rules for inherited IRAs changed significantly under the SECURE Act of 2019 and were further clarified by IRS regulations issued in 2024. Most non-spouse beneficiaries who inherit an IRA are now subject to the 10-year rule — the entire account must be distributed by the end of the tenth year following the original owner’s death. If the original owner had already begun taking RMDs, most non-spouse beneficiaries must also take annual distributions in years one through nine, with the remainder in year ten. Surviving spouses, minor children, disabled individuals, and beneficiaries within 10 years of the deceased owner’s age qualify for more favorable treatment. Inherited IRA rules are complex enough that professional guidance is strongly recommended.
Tips for Managing RMDs Tax-Efficiently
- Start Roth conversions well before RMDs begin. The years between retirement and your RMD starting age are often the most valuable window for Roth conversions. Income is typically lower than during peak working years, tax brackets may be more favorable, and converting pre-tax balances now reduces the account balance that will be subject to mandatory withdrawals later. Even modest annual conversions — $20,000–$50,000 per year — compounded over a decade of tax-free Roth growth can produce significant lifetime tax savings.
- Use QCDs if you’re charitably inclined. If you’re 70½ or older, give to charity and satisfy your RMD simultaneously through a Qualified Charitable Distribution. The QCD counts toward your RMD but is excluded from your adjusted gross income entirely — meaning it doesn’t raise your Medicare premiums, doesn’t increase the taxable portion of your Social Security, and doesn’t push you into a higher bracket. It’s the most tax-efficient form of charitable giving available to retirees with IRAs, and it’s significantly more valuable than taking the RMD, paying tax on it, and then donating the after-tax proceeds.
- Reinvest RMDs you don’t need for living expenses. If your RMD exceeds your spending needs, don’t leave the excess in cash. After paying the tax, invest the remainder in a taxable brokerage account where it continues to grow. Assets in a taxable account benefit from preferential long-term capital gains rates and a stepped-up cost basis at death — making reinvested RMDs an efficient wealth transfer tool even after the tax is paid.
- Coordinate RMD timing with other income sources. The tax impact of an RMD depends heavily on what other income you have in the same year. In years when you have large capital gains, a Roth conversion, or other significant income, consider taking only the minimum RMD required. In lower-income years, consider voluntary withdrawals above the RMD to draw down pre-tax balances at a lower rate and reduce future mandatory distributions.
- Set a calendar reminder for December 31. Missing an RMD deadline is an expensive mistake with no upside. Set a recurring annual reminder in early November to review your RMD obligation for the year, confirm the withdrawal has been made or scheduled, and verify that the amount meets the IRS minimum based on your prior year-end balance. Your brokerage or IRA custodian can typically calculate your RMD for you — many do so automatically — but the responsibility for taking the distribution on time is yours.