RMD Calculator
Estimate the minimum amount you must withdraw from your traditional IRA or 401(k) this year, using the IRS Uniform Lifetime Table.
Estimate Your Required Minimum Distribution
FreeWhat Is a Required Minimum Distribution (RMD)?
An RMD is the minimum amount you must withdraw from tax-deferred retirement accounts each year once you reach a certain age. The IRS requires this so you don't leave money growing tax-deferred indefinitely. If you fail to withdraw the full amount, you face an excise tax of 25% of the shortfall — reduced to 10% if corrected within two years.
When Is RMD Age?
Under SECURE 2.0, the RMD age is 73 for most retirees, rising to 75 for people born in 1960 or later. Your first RMD is due by April 1 of the year after you reach the age; all subsequent RMDs by December 31 each year.
How RMD Is Calculated
Divide your account balance from December 31 of the previous year by the distribution period from the IRS Uniform Lifetime Table based on your age.
IRS Uniform Lifetime Table (2025 & 2026)
| Age | Distribution Period | Age | Distribution Period |
|---|---|---|---|
| 73 | 26.5 | 97 | 7.8 |
| 74 | 25.5 | 98 | 7.3 |
| 75 | 24.6 | 99 | 6.8 |
| 76 | 23.7 | 100 | 6.4 |
| 77 | 22.9 | 105 | 4.6 |
| 78 | 22.0 | 110 | 3.5 |
| 79 | 21.1 | 115 | 2.9 |
| 80 | 20.2 | 120+ | 2.0 |
| 85 | 16.0 | 90 | 12.2 |
| 95 | 8.9 | 100 | 6.4 |
This calculator uses the Uniform Lifetime Table, which applies to most account owners. If your spouse is more than 10 years younger and is your sole beneficiary, use the Joint and Last Survivor Table instead — which produces a lower RMD.
Which IRS Table Applies to You?
The Uniform Lifetime Table is the default, but it is not the right one for everyone. Use this quick check to pick the correct table — getting this wrong is the most common RMD mistake.
| Your Situation | Table to Use | Effect |
|---|---|---|
| Most account owners | Uniform Lifetime | Standard |
| Spouse is sole beneficiary and more than 10 years younger | Joint & Last Survivor | Higher factor, lower RMD |
| Inherited IRA / retirement account | Single Life Expectancy | Based on your age |
| Roth IRA (original owner) | No RMD | Exempt during your lifetime |
The Double-RMD Trap (Take It Before April 1)
Your first RMD is due by April 1 of the year after you reach RMD age. That sounds forgiving, but here's the catch: if you defer it to that April 1, you still owe the current-year RMD by December 31 of the same year. That means two RMDs in one tax year — which can push you into a higher bracket and inflate your taxable income for that year. In most cases it's better to take the first RMD by December 31 of the year you turn 73, even though you're not required to.
The Real Cost of Missing an RMD
The penalty is not a flat fine — it scales with how much you fail to withdraw and how fast you fix it. This is worth seeing in real dollars:
| Action | Penalty Rate | On a $4,000 Shortfall |
|---|---|---|
| Missed RMD, not corrected | 25% | $1,000 |
| Corrected within 2 years | 10% | $400 |
| IRS waives (reasonable cause) | 0% | $0 |
If you catch a missed RMD, request a waiver using IRS Form 5329 with an explanation. Many legitimate failures are forgiven.
Where to Take the Withdrawal (It Matters)
You can take your total RMD from one account or split it across several — as long as the full amount is withdrawn. But where you take it affects taxes. A smart order is:
- First from accounts with the smallest expected future growth, to limit future balance growth.
- Consider taking from a taxable or non-qualified account first if it preserves tax-advantaged space.
- Note: Roth IRAs have no RMD for the original owner — leave them to grow longest.
- Workplace plans (401k, 403b) must be calculated per-plan; you can't always combine them like IRAs.
RMD Withdrawal Strategy FAQs
Yes — you can always take more than the minimum. Withdrawing extra in a low-tax year, or converting to a Roth, can be a smart strategy since future tax rates are uncertain. Just note the extra amount still counts as ordinary taxable income.
Not from every one. For IRAs you can calculate the total from all your traditional IRA balances and withdraw it from just one. For employer plans like a 401(k), each plan is treated separately and must be satisfied independently.
Roth IRAs have no RMD during the owner's lifetime, so converting does eventually reduce future RMDs. But a Roth conversion is itself a taxable event in the year you convert, so plan for the tax hit — it only makes sense if the long-term tax benefit outweighs the upfront cost.
If you still work at a job with an employer-sponsored plan, you may defer RMDs on that plan until April 1 after you retire. But RMDs from other accounts — a traditional IRA or plans from past employers — must still be taken on time.