Required Minimum Distribution Calculator
The IRS requires you to withdraw a minimum amount from traditional IRAs, SEP-IRAs, and employer-sponsored retirement plans (such as 401(k), 403(b), and 457(b)) each year starting at age 73. The Required Minimum Distribution (RMD) equals your prior December 31 account balance divided by the Distribution Period from the IRS Uniform Lifetime Table. Missing an RMD triggers a 25% excise tax on the amount not withdrawn (reduced from 50% by the SECURE 2.0 Act of 2022).
IRS RMD formula
RMD = Prior Year-End Account Balance / Distribution Period
Distribution Period comes from IRS Uniform Lifetime Table (Publication 590-B, Appendix B)
Example: Age 75, balance $500,000, Distribution Period = 24.6
RMD = $500,000 / 24.6 = $20,325.20
The Distribution Period reflects your life expectancy factor from the IRS table. As you age, the factor decreases, requiring you to withdraw a higher percentage of your balance each year.
IRS Uniform Lifetime Table (selected ages)
The table below shows the Distribution Period for selected ages, sourced directly from IRS Publication 590-B (updated per final Treasury regulations effective January 1, 2022).
| Age | Distribution Period | Approx. withdrawal % |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
RMD: frequently asked questions
What is a required minimum distribution (RMD)?
An RMD is the minimum amount you must withdraw annually from a traditional IRA, 401(k), or other tax-deferred retirement account starting at age 73 (under SECURE 2.0 Act). The IRS requires these distributions so that tax-deferred money is eventually taxed.
What age do RMDs start?
Under the SECURE 2.0 Act (enacted December 2022), RMDs begin at age 73 for anyone born between 1951 and 1959, and at age 75 for anyone born in 1960 or later. The old starting age was 70.5 (changed to 72 by the original SECURE Act in 2019).
What IRS table is used for RMDs?
Most account owners use the Uniform Lifetime Table from IRS Publication 590-B. This table provides the Distribution Period (a life expectancy factor) for each age. You divide your prior year-end account balance by the Distribution Period for your age.
What happens if I miss an RMD?
The penalty for failing to take an RMD was 50% of the amount not withdrawn. The SECURE 2.0 Act reduced this penalty to 25%, and further to 10% if corrected within the correction window. You must still take the missed distribution.
Are Roth IRAs subject to RMDs?
No. Roth IRA owners are not subject to RMDs during their lifetime. However, inherited Roth IRAs are subject to RMD rules for non-spouse beneficiaries under the 10-year rule established by the SECURE Act.
Official sources
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs).
- IRS: Retirement Plans FAQs Regarding Required Minimum Distributions.
- SECURE 2.0 Act of 2022 (Pub. L. 117-328): H.R.2954.
Reviewed by the CalculatorHub team, edited by James Graham, 14 June 2026. See our methodology.