How the RMD calculator works
A required minimum distribution (RMD) is the least you must take out of a tax-deferred retirement account each year once you reach a set age. It applies to traditional IRAs, SEP and SIMPLE IRAs, and workplace plans such as 401(k)s and 403(b)s. The IRS wants the tax it deferred, so it sets a minimum pace for withdrawals.
The calculation has two inputs: your account balance at the end of last year, and a number from an IRS table for the age you reach this year.
The distribution period comes from the Uniform Lifetime Table (Table III in IRS Publication 590-B). It is roughly how many more years the IRS expects the money to be paid out. It shrinks each year, so the share you must take grows as you age: about 3.8% at 73, 5% at 80, 8.2% at 90 and 15.6% at 100.
When RMDs start
The SECURE 2.0 Act raised the starting age, called the “applicable age”, in two steps.
| Year of birth | RMDs start in the year you turn |
|---|---|
| Before 1 July 1949 | 70½ (already started) |
| 1 July 1949 to 1950 | 72 (already started) |
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
Your first RMD can wait until 1 April of the following year. Every RMD after that is due by 31 December. Delaying the first one means taking two RMDs in the same year, which adds both to that year’s taxable income.
If you still work and do not own 5% or more of the company, your current employer’s plan may let you wait until you retire. That exception does not apply to IRAs.
The Uniform Lifetime Table
This is the full table the calculator uses, from IRS Publication 590-B, Appendix B. It applies unless your spouse is your only beneficiary and more than 10 years younger than you.
| Age | Period | Age | Period | Age | Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 89 | 12.9 | 106 | 4.3 |
| 73 | 26.5 | 90 | 12.2 | 107 | 4.1 |
| 74 | 25.5 | 91 | 11.5 | 108 | 3.9 |
| 75 | 24.6 | 92 | 10.8 | 109 | 3.7 |
| 76 | 23.7 | 93 | 10.1 | 110 | 3.5 |
| 77 | 22.9 | 94 | 9.5 | 111 | 3.4 |
| 78 | 22.0 | 95 | 8.9 | 112 | 3.3 |
| 79 | 21.1 | 96 | 8.4 | 113 | 3.1 |
| 80 | 20.2 | 97 | 7.8 | 114 | 3.0 |
| 81 | 19.4 | 98 | 7.3 | 115 | 2.9 |
| 82 | 18.5 | 99 | 6.8 | 116 | 2.8 |
| 83 | 17.7 | 100 | 6.4 | 117 | 2.7 |
| 84 | 16.8 | 101 | 6.0 | 118 | 2.5 |
| 85 | 16.0 | 102 | 5.6 | 119 | 2.3 |
| 86 | 15.2 | 103 | 5.2 | 120+ | 2.0 |
| 87 | 14.4 | 104 | 4.9 | ||
| 88 | 13.7 | 105 | 4.6 |
Worked example 1: a first RMD in 2026
Pat was born in 1953 and turns 73 in 2026, so 2026 is Pat’s first RMD year. The traditional IRA held $500,000 on 31 December 2025.
- Distribution period at 73: 26.5.
- RMD: $500,000 ÷ 26.5 = $18,867.92.
- Deadline: 1 April 2027 at the latest. If Pat waits that long, the 2027 RMD is also due by 31 December 2027.
If the account then earns 5% a year, the RMD rises to about $19,811 at 74 and $25,730 at 80, and is about $39,258 at 95. Pat would take about $688,800 in RMDs from 73 to 95 and still have about $325,600 left. The account keeps growing for years because a 5% return beats the early withdrawal rates.
Worked example 2: the IRS example
IRS Publication 590-B gives this case. An owner is 75 in 2026 and had $100,000 in the IRA at the end of 2025. The spouse beneficiary is only 6 years younger, so the Uniform Lifetime Table applies.
- Distribution period at 75: 24.6.
- RMD: $100,000 ÷ 24.6 = $4,065.04.
Worked example 3: born in 1962
Alex was born in 1962. Under SECURE 2.0, RMDs start in the year Alex turns 75, which is 2037. The first RMD can wait until 1 April 2038. Until then, Alex can let the account grow or take money out freely after 59½. Enter 1962 as the birth year and 2026 as the year: the calculator shows $0 for now and projects the RMDs from 2037.
Rules worth knowing
- Add up all your IRAs. Work out an RMD for each traditional IRA, then take the total from any one or more of them. 401(k) RMDs must come from each plan separately.
- Roth accounts are exempt. Roth IRAs and Roth 401(k)s have no RMDs during the owner’s lifetime. See the Roth IRA calculator.
- Missed RMDs are costly. The shortfall may face a 25% excise tax, cut to 10% if you correct it in time. File Form 5329, and you can ask for a waiver if the mistake was reasonable.
- Extra withdrawals do not carry forward. Taking more this year does not lower next year’s RMD.
- RMDs are taxable income. They are taxed at your normal income tax rate and cannot be rolled over into another account.
- Inherited IRAs follow different rules, including the 10-year rule for most non-spouse beneficiaries. This calculator is for account owners only.
Tips
- Split it into monthly payments if you want a steady income. Most providers can do this automatically.
- Give to charity from your IRA. From 70½, a qualified charitable distribution (QCD) sent straight to a charity counts toward your RMD and is not taxable income.
- Plan the tax. RMDs can raise your tax bracket and the share of your Social Security that is taxed. Check the effect with the income tax calculator, and time your benefits with the Social Security calculator.
- Do not delay the first RMD by default. Two RMDs in one year can cost more tax than taking the first one on time.
For a full view of how long your savings will last, use the retirement calculator.
This calculator is for education and planning. It is not tax advice. Your plan administrator or IRA provider can confirm your exact RMD.