Required Minimum Distribution Calculator
Reviewed by Hamza Gujjar, Algorithm Architect & Software Developer
Last updated: August 20, 2026The IRS Doesn't Let Tax-Deferred Growth Last Forever
Traditional 401(k)s, Traditional IRAs, and similar tax-deferred accounts come with a deadline: starting at a set age, the IRS requires you to withdraw a minimum amount each year, whether you need the income or not. Missing an RMD carries a steep excise tax penalty, so getting the figure right matters. This calculator applies the IRS Uniform Lifetime Table directly to compute the required distribution for a given account balance and age.
The Formula
The distribution period factor comes from the IRS Uniform Lifetime Table, which decreases every year as life expectancy shortens — meaning the required percentage withdrawn rises each year you age, even if the account balance stays flat.
Where This Calculation Matters
- Avoiding the RMD penalty — failing to withdraw the full required amount can trigger an IRS excise tax on the shortfall.
- Tax planning — because RMDs count as ordinary taxable income, knowing the amount in advance helps with estimated tax payments and bracket planning.
- Multiple-account coordination — RMDs from multiple IRAs can be aggregated and withdrawn from any one of them, but 401(k) RMDs generally must come from each plan separately.
- Qualified charitable distributions — some retirees direct all or part of an RMD to charity, which can satisfy the requirement while reducing taxable income.
IRS Uniform Lifetime Table (2022 Update)
| Age | Factor | Age | Factor |
|---|---|---|---|
| 72 | 27.4 | 86 | 15.2 |
| 73 | 26.5 | 87 | 14.4 |
| 74 | 25.5 | 88 | 13.7 |
| 75 | 24.6 | 89 | 12.9 |
| 76 | 23.7 | 90 | 12.2 |
| 77 | 22.9 | 91 | 11.5 |
| 78 | 22.0 | 92 | 10.8 |
| 79 | 21.1 | 93 | 10.1 |
| 80 | 20.2 | 94 | 9.5 |
| 81 | 19.4 | 95 | 8.9 |
| 82 | 18.5 | 96 | 8.4 |
| 83 | 17.7 | 97 | 7.8 |
| 84 | 16.8 | 98 | 7.3 |
| 85 | 16.0 | 99 | 6.8 |
Table continues down to a minimum factor of 2.0 at age 120. Use this table only if you are the account owner — inherited IRAs generally use a different table.
How to Use This Calculator
- Enter your account balance as of December 31 of the prior year.
- Enter your current age (must be 72 or older for the calculator; RMDs generally begin at age 73 under current rules).
- Select Calculate to see your required minimum distribution for the year, along with the distribution period factor used.
Related Calculations
Estimate what withdrawing this amount does to your overall income with the Retirement Income Calculator, or check 401(k) Calculator to see how the balance got there.
Principles of IRS Required Minimum Distributions (RMD) and Retirement Taxation
An RMD calculator computes mandatory annual taxable withdrawal amounts from tax-deferred retirement accounts (Traditional IRAs, 401(k), 403(b), SEP IRAs, SIMPLE IRAs). Governed by IRS Publication 590-B and the SECURE Act 2.0, RMD rules ensure that tax-deferred retirement wealth is distributed and subjected to federal income taxes during the account owner's lifetime.
The Fundamental IRS RMD Formula
SECURE Act 2.0 Statutory Starting Ages
- Born 1950 or Earlier: RMD starting age was Age 72.
- Born 1951 to 1959: RMD starting age is Age 73 (Current Standard).
- Born 1960 or Later: RMD starting age increases to Age 75 (Effective January 1, 2033).
IRS Uniform Lifetime Table III (Sample Life Expectancy Divisors)
| Account Owner Age | IRS Distribution Period (Divisor) | Effective Mandatory Withdrawal Rate % |
|---|---|---|
| Age 73 | 26.5 Years | 3.77% of account balance |
| Age 75 | 24.6 Years | 4.07% of account balance |
| Age 80 | 20.2 Years | 4.95% of account balance |
| Age 85 | 16.0 Years | 6.25% of account balance |
| Age 90 | 12.2 Years | 8.20% of account balance |
Qualified Charitable Distributions (QCD — The RMD Tax Shield)
Retirees aged 70½ or older can transfer up to $105,000 annually directly from a Traditional IRA to a registered 501(c)(3) public charity. The QCD satisfies the annual RMD dollar-for-dollar while completely excluding the distribution from Adjusted Gross Income (AGI), avoiding Medicare IRMAA surcharges.
Step-by-Step Worked Calculation Example
Example: Calculating Age 75 RMD on a $750,000 Traditional IRA
Problem: A 75-year-old retiree holds a Traditional IRA with a balance of $750,000 on December 31 of the previous year. Per IRS Uniform Lifetime Table III, the life expectancy divisor for Age 75 is 24.6. Calculate: (1) The mandatory annual RMD amount; (2) Monthly equivalent withdrawal; and (3) IRS penalty if the RMD is missed.
Step 1: Calculate Annual RMD:
RMD = $750,000 / 24.6 = $30,487.80 Annual Mandatory Withdrawal
Step 2: Calculate Monthly Distribution Equivalent:
Monthly Payout = $30,487.80 / 12 = $2,540.65 / month
Step 3: Calculate Missed RMD Excise Tax Penalty:
Under SECURE Act 2.0, the penalty for failing to take an RMD is 25.0% of the undistributed amount (reduced to 10% if corrected within a 2-year correction window):
Standard Penalty = $30,487.80 × 0.25 = $7,621.95 Excise Tax Penalty!
Conclusion: The retiree must withdraw at least $30,487.80 before December 31 to avoid steep IRS penalties.
The Inherited IRA 10-Year Rule (SECURE Act)
For non-spouse beneficiaries inheriting a Traditional or Roth IRA after December 31, 2019, the SECURE Act eliminated the historic "Lifetime Stretch IRA" strategy.
Under the Mandatory 10-Year Liquidation Rule, designated beneficiaries must fully distribute the entire inherited IRA account balance by December 31 of the 10th year following the original owner's death, requiring strategic annual taxable withdrawals to prevent bumping the beneficiary into the top 37% federal income tax bracket.
Roth IRA Exemption from Lifetime RMDs
Original owners of Roth IRAs are never subject to Required Minimum Distributions during their lifetimes, allowing Roth assets to compound 100% tax-free indefinitely.
Under the SECURE Act 2.0, starting in 2024, employer-sponsored Designated Roth 401(k) and Roth 403(b) accounts are also officially exempt from pre-death RMDs.
RMD Aggregation Rules: IRAs vs. 401(k) Employer Plans
Retirees managing multiple retirement accounts must follow strict IRS aggregation protocols:
- Traditional IRAs: Calculate the RMD for each separate IRA, sum the totals, and withdraw the aggregate amount from any one (or combination) of your Traditional IRAs.
- 401(k) / 403(b) Employer Accounts: RMDs cannot be aggregated; each 401(k) account must satisfy its own separate RMD distribution.
First-Year RMD Delay Rule (April 1 Grace Period)
Retirees reaching their statutory RMD age (Age 73) have the option to delay their very first RMD until April 1 of the following calendar year.
However, taking advantage of the April 1 grace period requires taking two full RMD distributions in a single tax year (the delayed first RMD by April 1 and the regular second RMD by December 31), potentially pushing the retiree into a higher marginal income tax bracket.
State Income Taxation of Retirement Account Distributions
While federal income tax applies uniformly to all Traditional IRA RMD withdrawals, state income taxation varies dramatically: states like Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming charge Zero State Income Tax on RMDs.
Automatic RMD Electronic Distribution Setup
Major brokerage custodians offer automated recurring annual electronic bank transfers to ensure RMD deadlines are satisfied seamlessly without missed-withdrawal penalties.