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RMD Calculator illustration

RMD Calculator

Work out your required minimum distribution from the IRS Uniform Lifetime Table, and project what you must withdraw from an IRA year by year from age 73.

FinancialWorks without JavaScriptReviewed 2026-08-20

Inputs

Your numbers

The prior year-end balance is what the rule uses — not the balance today. Add up every traditional, SEP and SIMPLE IRA you own.

The year for which you are calculating the RMD. Used to determine your applicable RMD start age based on when you were born.

The age you reach by 31 December of the distribution year, not your age today.

Only if your spouse is the sole beneficiary. Enter 0 otherwise. A spouse more than 10 years younger puts you on a different IRS table.

Used only for the projection, on whatever stays invested after each withdrawal.

How far ahead to show the year-by-year schedule.

Try an example

Result

Enter your values and press Calculate to see the result here.

Formula verified against 26 CFR § 1.401(a)(9)-9 — Life expectancy and distribution period tables from U.S. Government Publishing Office (via Cornell Legal Information Institute). Last checked 2026-08-20.

Built and maintained by Eddy Bo, founder of CalcVerdict.

How does this calculator work?

A required minimum distribution is one division: your account balance on 31 December of the PRIOR year, divided by an applicable denominator taken from the Uniform Lifetime Table at 26 CFR § 1.401(a)(9)-9(c). Both halves are where people go wrong. The balance is last year’s closing figure, not today’s value — a market drop in March does not reduce the distribution you owe for that year. And the denominator is keyed to the age you reach by the END of the distribution year, not the age you are on 1 January. Birthday timing does not matter; only the age you attain during the year does. The table itself starts at 72 with a divisor of 27.4 and falls steadily: 26.5 at 73, 24.6 at 75, 20.2 at 80, 16.0 at 85, 12.2 at 90, 8.9 at 95, 6.4 at 100, and a final row of 2.0 for 120 and over. Because the required withdrawal is 100 divided by the divisor, that shrinking denominator means the required percentage of your balance climbs every single year — roughly 3.65% at 73, about 4.95% at 80, around 6.25% at 85, and over 8% by 90. The RMD is not a flat draw rate; it is an accelerating one, by design, because the table is built to run the account down over a life expectancy. When distributions begin depends on your birth year, following 26 U.S.C. § 401(a)(9)(C)(v) and the T.D. 10001 final regulations. Born before 1951, the start age is 72. Born 1951 through 1959, it is 73. Born 1960 or later, it is 75. The calculator derives your birth year from the age and distribution year you enter and applies the right one automatically. Your very first RMD may be deferred to 1 April of the following year, but doing so means taking two distributions in that year — the deferred one and the one due by 31 December — which can push you into a higher bracket. Missing an RMD is expensive. The IRS applies an excise tax of 25% of the amount not withdrawn, reduced to 10% if the shortfall is timely corrected within two years. The tool computes both figures on a shortfall you enter. The projection takes each year’s distribution from the OPENING balance — the prior 31 December figure the regulation specifies — and grows only what is left at your assumed return. Taking it after growth would overstate every withdrawal. Two limits are stated rather than hidden. If your sole beneficiary is a spouse more than ten years younger, the Joint and Last Survivor Table applies instead, and your real RMD is LOWER than what appears here; the calculator detects that case from the spouse age you enter and flags it rather than quietly reporting the wrong table. Beneficiaries of inherited accounts use the Single Life Table, which is also outside this scope. Roth IRAs have no RMD at all during the owner’s lifetime, which is one of their real structural advantages — see the Roth IRA calculator for eligibility, or the IRA calculator for the traditional-versus-Roth trade-off. Distributions from a traditional account are ordinary income in the year received, so it is worth running the amount through an income tax calculator before you withdraw.

What questions do people ask about this calculator?

When do I have to start taking RMDs?

It depends on when you were born. Under the SECURE 2.0 Act, the applicable age is: age 73 if born before 1951, age 73 if born 1951–1959, and age 75 if born in 1960 or later. Your very first distribution may be deferred to 1 April of the following year, but if you use that extension you will take two distributions in the same tax year, which can push you into a higher bracket.

Which balance does the calculation use?

The balance on 31 December of the year BEFORE the distribution year, not the balance today and not the balance when you withdraw. That single date fixes the amount for the whole year, so a market fall after 31 December does not reduce what you must take out, and a rally does not increase it.

How is the amount worked out?

Divide that prior year-end balance by a number from the IRS Uniform Lifetime Table, which is set by your age at the end of the distribution year. At 73 the divisor is 26.5, so the distribution is about 3.77% of the balance. The divisor shrinks every year, so the required percentage climbs: about 4.95% at 80, 6.25% at 85 and 8.20% at 90.

What happens if I miss one?

The amount you failed to withdraw may be subject to an excise tax of 25%, reduced to 10% if the shortfall is corrected within two years. It is a tax on the amount not taken, not on your whole account, and it is in addition to the ordinary income tax you still owe on the distribution once you do take it.

Do Roth IRAs have required minimum distributions?

Not during the original owner’s lifetime. That is one of the clearest practical advantages of a Roth: the money can stay invested for as long as you like. Inherited accounts are a different matter, and beneficiaries of both Roth and traditional IRAs do face distribution requirements.

I have several IRAs — do I take an RMD from each one?

You must work out the required amount for each traditional IRA separately, but you may then take the total from any one of them or split it however you like. That aggregation rule applies to IRAs. Employer plans such as 401(k)s generally do not aggregate, and each plan usually needs its own distribution.

When does this calculator not apply to me?

In two common situations. If your spouse is your sole beneficiary and is more than ten years younger, a different IRS table gives you a larger divisor and therefore a smaller required distribution — the calculator detects this and tells you, but does not compute it. And if you inherited the account, beneficiaries use the Single Life table instead, under rules that changed substantially for most non-spouse beneficiaries.

Can I take more than the required amount?

Yes. The RMD is a floor, never a ceiling, and taking more in one year does not reduce what is required in the next — each year stands on its own. A qualified charitable distribution paid straight from the IRA to a charity can also count toward the requirement while staying out of your taxable income, which is worth investigating if you give anyway.

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