Required Minimum Distribution Calculator
This required minimum distribution calculator determines how much you must withdraw from retirement accounts each year starting at age 73 (or 72 if you turned 72 before January 1, 2023, under prior law). The calculation divides your December 31 prior-year account balance by your age's distribution period factor from the IRS Uniform Lifetime Table, published in Publication 590-B. Enter your age as of December 31 of the distribution year and your prior year-end balance, then specify whether you are aggregating multiple IRA balances (the IRS allows aggregation for IRAs only). The calculator shows your distribution period factor, prior year-end balance, your 2026 RMD amount and the RMD as a percentage of your balance. A 5-year projection table shows how your balance declines as you take RMDs and earn assumed growth, helping you plan withdrawals. The results also include an estimated federal tax on the RMD assuming a 22% marginal rate, which you can adjust. Roth IRAs are not subject to RMDs during the original account owner's lifetime, though Roth 401(k) accounts were until the SECURE 2.0 Act eliminated that requirement in 2024.
At age 75 with a prior year-end balance of $500,000, your 2026 RMD is -- (distribution period factor: --).
Your RMD is taxable as ordinary income. Adjust your marginal rate as appropriate.
5-year RMD projection
Assumes 6% annual growth on the account balance. Actual returns will vary. This projection is illustrative only.
| Year | Age | Starting balance | Table factor | RMD | Ending balance |
|---|---|---|---|---|---|
| Enter your details above to see the projection. | |||||
How the RMD is calculated
The IRS requires that most retirement account owners begin withdrawing a minimum amount each year once they reach the required beginning date. The formula uses the account balance as of December 31 of the prior year divided by a life expectancy factor from the IRS Uniform Lifetime Table (Publication 590-B, Appendix B, Table III).
RMD = Account balance (December 31, prior year) / Distribution period factor (Table III, based on age)
Worked example
Age 75, prior year-end balance of $500,000:
- Look up age 75 in Table III: distribution period factor = 24.6
- RMD = $500,000 / 24.6 = $20,325.20
- RMD as a percentage of balance: $20,325.20 / $500,000 = 4.07%
IRS Uniform Lifetime Table (Table III) - selected ages
| Age | Distribution period | Age | Distribution period |
|---|---|---|---|
| 72 | 27.4 | 85 | 16.0 |
| 73 | 26.5 | 86 | 15.2 |
| 74 | 25.5 | 87 | 14.4 |
| 75 | 24.6 | 88 | 13.7 |
| 76 | 23.7 | 90 | 12.2 |
| 77 | 22.9 | 92 | 10.8 |
| 78 | 22.0 | 95 | 8.9 |
| 80 | 20.2 | 100 | 6.4 |
The full table (ages 72 to 115+) is in IRS Publication 590-B, Appendix B, Table III. This calculator uses the complete table.
RMD calculator: frequently asked questions
At what age do Required Minimum Distributions start?
Under the SECURE 2.0 Act (enacted December 2022), RMDs begin at age 73 for individuals who turn 72 after December 31, 2022. If you turned 72 before January 1, 2023, your RMD start age is 72. A further increase to age 75 takes effect for individuals who turn 74 after December 31, 2032. Source: IRS Publication 590-B.
What happens if I miss my Required Minimum Distribution?
If you do not take the full RMD by the deadline, the IRS imposes a 25% excise tax on the shortfall amount. The tax is reduced to 10% if you correct the missed RMD within the correction window (generally by the end of the second year following the year the RMD was due). Source: IRC Section 4974; IRS Publication 590-B.
Do Roth IRAs have Required Minimum Distributions?
No. Roth IRAs are not subject to RMDs during the original owner's lifetime. However, Roth 401(k) accounts were subject to RMDs prior to 2024; the SECURE 2.0 Act eliminated Roth 401(k) RMDs beginning in 2024. Source: IRS Publication 590-B.
Can I take more than my Required Minimum Distribution?
Yes. You may always withdraw more than the RMD amount. However, taking extra in one year does not reduce future RMD requirements, which are recalculated each year based on the prior December 31 balance and your updated age factor. All withdrawals from traditional IRAs and pre-tax retirement accounts are taxable as ordinary income.
How are RMDs calculated across multiple accounts?
Each traditional IRA has its own RMD calculated separately. However, you may aggregate IRA RMDs and take the total from any one or combination of your IRAs. For employer plans such as 401(k)s, you must calculate and take the RMD separately from each plan. You cannot satisfy a 401(k) RMD with an IRA distribution. Source: IRS Publication 590-B.
Which IRS table applies to my RMD calculation?
Most IRA owners and retirement account holders use the Uniform Lifetime Table (Table III, Publication 590-B). The Joint Life and Last Survivor Expectancy Table (Table II) applies only if your sole beneficiary is your spouse and your spouse is more than 10 years younger than you. The Single Life Expectancy Table (Table I) is used by beneficiaries of inherited IRAs.
Official sources
- RMD rules, Uniform Lifetime Table (Table III): IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs).
- Uniform Lifetime Table anchor: IRS Publication 590-B, Appendix B, Table III.
- RMD overview and penalties: IRS Tax Topic 451 - Individual Retirement Arrangements (IRAs).
- SECURE 2.0 Act RMD age change: IRS Required Minimum Distributions FAQs.
Reviewed by the CalculatorHub team, edited by James Graham, 13 June 2026. See our methodology. General information only, not tax or financial advice. Consult a qualified tax professional for your specific situation.