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Calculator Answers

RMD Calculator

Blake Boege
Written by Blake Boege · Founder, Calculator Answers

An RMD calculator (Required Minimum Distribution) is a financial planning utility designed to determine the minimum amount an individual must withdraw annually from their tax-deferred retirement accounts, such as traditional IRAs, 401(k)s, SEP IRAs, and SIMPLE IRAs. The calculator computes the distribution by dividing the account balance on December thirty-first of the preceding year by the life expectancy factor corresponding to the account owner's age, as defined by the IRS Uniform Lifetime Table. Retirement savers and financial planners use this tool to ensure IRS compliance and avoid substantial tax penalties.

Enter a prior year end balance, your age for the distribution year, and the account type. The calculator looks up the IRS Uniform Lifetime Table factor and divides to estimate the required minimum distribution for the year. Optional return and years inputs produce a multi-year projection.

Quick Answer

Calculate your Required Minimum Distribution (RMD) for tax-deferred retirement accounts. Enter your age and prior year-end account balance to find the IRS-mandated withdrawal amount.

Inherited accounts and the sole-spouse-much-younger case are not modeled.

$

December 31 balance from the prior year. · e.g. 500,000

yr

RMDs generally start at age 73 under SECURE 2.0. · e.g. 75

Future RMD projection (optional)

Project future RMDs assuming a constant annual return. Planning estimate only; real returns vary.

%

e.g. 6

yr

e.g. 5

Required minimum distribution

Estimated RMD at age 75

$20,325.20

$500,000.00 ÷ 24.6 factor · 4.065% of balance

Account typeTraditional IRA
Prior year end balance$500,000.00
Life expectancy factor (age 75)24.6
Estimated RMD$20,325.20
RMD as % of balance4.065%

Projection (planning estimate, not a forecast)

  • Yr 1 · age 75RMD $20,325.20 · end $508,455.28
  • Yr 2 · age 76RMD $21,453.81 · end $516,221.56
  • Yr 3 · age 77RMD $22,542.43 · end $523,299.89
  • Yr 4 · age 78RMD $23,786.36 · end $529,484.34
  • Yr 5 · age 79RMD $25,094.04 · end $534,653.71

Each year applies the prior-year-end balance to that year's factor, then assumes the remaining balance grows at the chosen return rate.

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Examples

$500,000 · age 75 · Traditional IRA

Factor 24.6 · estimated RMD ≈ $20,325

$250,000 · age 80 · Traditional IRA

Factor 20.2 · estimated RMD ≈ $12,376

$1,000,000 · age 73 · Traditional 401(k)

Factor 26.5 · estimated RMD ≈ $37,736

$500,000 · age 70 · Traditional IRA

Below age 73, generally no current RMD

How it works

For traditional retirement accounts the calculation is short: divide the prior year end balance by the life expectancy factor for your age in the distribution year. The factor comes from the IRS Uniform Lifetime Table. The calculator performs both the lookup and the division.

RMD formula

RMD = prior year end balance ÷ life expectancy factor

The factor

Comes from the IRS Uniform Lifetime Table effective for distribution years beginning on or after January 1, 2022. The factor decreases with age, so each year the RMD becomes a larger share of the remaining balance.

Roth IRA exception

Roth IRAs do not require lifetime RMDs for the original owner. The calculator returns a no-lifetime-RMD result when Roth IRA is selected.

Estimate only. Not affiliated with or endorsed by the IRS. Inherited accounts and certain spousal-beneficiary cases use different tables and are not modeled here.

What an RMD is

A required minimum distribution is the amount the IRS requires you to withdraw each year from a tax-deferred retirement account once you reach the RMD start age. RMDs ensure deferred tax eventually gets paid. The withdrawal is taxed as ordinary income for most account types.

Which accounts this calculator models

  • Traditional IRA
  • SEP IRA
  • SIMPLE IRA
  • Traditional 401(k), 403(b), and similar workplace plans

Roth IRA is available as a selection but the calculator reports no lifetime RMD because original-owner Roth IRAs are exempt under U.S. tax rules.

Out of scope in this version

  • Inherited IRAs and inherited Roth IRAs
  • Sole spouse beneficiary more than 10 years younger (uses a different IRS table)
  • Account-specific aggregation rules (IRAs can be aggregated for RMD purposes; workplace plans generally cannot)
  • Excise tax / penalty math for a missed RMD
  • Pre-2022 versions of the Uniform Lifetime Table
  • Still-working exception for some workplace plans (rules vary by plan)

How the calculator works

  1. Pick the account type from the dropdown.
  2. Enter the prior year end balance (December 31 of last year).
  3. Enter your age for the distribution year.
  4. The calculator looks up the factor from the Uniform Lifetime Table effective for distribution years beginning on or after January 1, 2022, and divides balance by factor.
  5. Optionally enable the projection to see future RMDs assuming a constant annual return.

Worked example

Prior year end balance $500,000, age 75 in the distribution year, account type Traditional IRA.

  • Factor from the Uniform Lifetime Table at age 75: 24.6
  • Estimated RMD: 500,000 ÷ 24.6 ≈ $20,325
  • As a percent of balance: 100 ÷ 24.6 ≈ 4.065%

The calculator returns this same number when you enter the inputs above. If you turn on the projection, it continues forward year by year using each year's factor and the chosen assumed return.

IRS Uniform Lifetime Table reference (ages 72 to 120+)

Effective for distribution years beginning on or after January 1, 2022. Find your age in the left column and read the factor in the right column. The factor is the denominator in the RMD formula.

AgeFactorAgeFactor
7227.4977.8
7326.5987.3
7425.5996.8
7524.61006.4
7623.71016.0
7722.91025.6
7822.01035.2
7921.11044.9
8020.21054.6
8119.41064.3
8218.51074.1
8317.71083.9
8416.81093.7
8516.01103.5
8615.21113.4
8714.41123.3
8813.71133.1
8912.91143.0
9012.21152.9
9111.51162.8
9210.81172.7
9310.11182.5
949.51192.3
958.9120+2.0
968.4

Source: Treasury final regulations at 26 CFR § 1.401(a)(9)-9. U.S. federal government publication. Values may be updated by future regulations.

Projection caveats

The optional projection is a planning estimate, not a forecast. It assumes a constant annual return, no additional contributions or withdrawals beyond the RMD, no fees or taxes withheld on the way out, and no changes to the start age or tables. Real returns vary, fees apply, tax withholding can reduce what reaches your account, and rules can change. Use the projection to compare scenarios, not to predict a specific future balance.

Common questions and mistakes

  • Using the current year balance instead of the prior year end balance. RMDs always use the December 31 balance from the year before.
  • Forgetting that Roth IRAs have no lifetime RMD for the original owner. Inherited Roth IRAs are different and not modeled here.
  • Mixing up the Uniform Lifetime Table with the Single Life or Joint and Last Survivor tables. This calculator only uses the Uniform Lifetime Table.
  • Assuming workplace plan RMDs can be aggregated like IRAs. In general they cannot.
  • Relying on a 2002-era factor. The post-2022 factors are slightly larger, producing slightly smaller RMDs.
  • Forgetting the December 31 deadline (with a one-time first-year option to delay until April 1 of the next year).

Related tools

Disclaimer. This calculator is a planning estimate and not tax advice. It is not affiliated with, endorsed by, or sponsored by the IRS. RMD rules and tables can change, and individual situations vary (inherited accounts, spousal exceptions, still-working rules, plan-specific terms). For an authoritative answer for your specific case, consult current IRS guidance or a qualified tax professional.

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Frequently asked questions

An RMD is the smallest amount the IRS requires you to withdraw each year from certain tax-deferred retirement accounts once you reach the RMD start age. The withdrawal is taxed as ordinary income in most cases. RMDs ensure that the deferred tax on retirement savings is eventually paid.

Traditional IRAs, SEP IRAs, SIMPLE IRAs, and most pre-tax workplace plans like traditional 401(k)s, 403(b)s, and 457(b) plans have RMDs once you reach the start age. Roth IRAs do not have lifetime RMDs for the original owner. Inherited accounts, including inherited Roth IRAs, can have their own distribution rules and are not modeled by this calculator.

Under SECURE 2.0 (2022), the general start age is 73 for distribution years beginning on or after January 1, 2023, with a scheduled increase to 75 for people born in 1960 or later. Before SECURE 2.0 the start age was 72, and before SECURE (2019) it was 70 and a half. The starting age can change in the future as Congress updates retirement rules.

RMD = prior year end balance divided by a life expectancy factor from the IRS Uniform Lifetime Table. For example, a $500,000 prior year end balance at age 75 uses the factor 24.6, giving an RMD of about $20,325 for that year. The calculator does the lookup and arithmetic in one step.

The IRS Uniform Lifetime Table effective for distribution years beginning on or after January 1, 2022, as published in 26 CFR § 1.401(a)(9)-9. Older versions of the table (pre-2022) produced slightly higher RMDs. Inherited account scenarios, the single life table, and the joint and last survivor table are not modeled here.

If your sole designated beneficiary is a spouse more than 10 years younger than you, the IRS Joint Life and Last Survivor Expectancy Table is used instead of the Uniform Lifetime Table. The resulting RMD is lower. This calculator does not model that case. Use a dedicated tool or consult IRS guidance if it applies.

No. Inherited IRAs (including inherited Roth IRAs) have separate rules. Some inheritors must withdraw the entire balance within 10 years under the SECURE Act, with exceptions for eligible designated beneficiaries. The math and tables for inherited accounts are different and are not included in this first version.

Yes. Many workplace plans (such as a 401(k) with your current employer) include a still-working exception that may delay RMDs from that plan until you retire, if the plan permits and you are not a 5% owner. Traditional IRA RMDs are not delayed by being employed. Check your plan documents and current IRS guidance for your situation.

In general, the deadline is December 31 of the distribution year. Your first RMD only can be delayed until April 1 of the year after you reach the RMD start age, but taking it that late means two distributions land in the same calendar year. Missed RMDs can be subject to an excise tax, which SECURE 2.0 reduced from 50% to 25% (or 10% if corrected within a prescribed window).

No. It is an independent estimator. It is not affiliated with, endorsed by, or sponsored by the IRS. It uses the published Uniform Lifetime Table values and the standard RMD formula. Tax rules change and individual situations vary; for an authoritative answer, consult current IRS guidance or a qualified tax professional.