RMD Calculator
This RMD calculator computes your required minimum distribution using the official IRS Uniform Lifetime Table (Table III, Publication 590-B). Under the SECURE 2.0 Act, RMDs begin at age 73 for those born after 1950. Enter your age during the distribution year and your account balance as of December 31 of the prior year, then divide by the IRS distribution period factor for your age to get your RMD. You can add up to three separate retirement accounts (such as multiple IRAs) and the calculator shows the individual RMD for each plus the total. The tool also flags whether you are married with a spouse more than 10 years younger as sole beneficiary, in which case a lower RMD may apply using Table II. Results include the distribution period factor, your total RMD amount and a note on the aggregation rule for IRAs (allowing you to take the total from any one IRA, though separate 401(k) RMDs cannot be aggregated). Failure to take your full RMD triggers a 25% excise tax on the shortfall, reduced to 10% if corrected within two years.
For a 75-year-old with $500,000 in a traditional IRA as of December 31, the RMD is $500,000 / 24.6 = --. This must be withdrawn by December 31 of the distribution year.
Married with a spouse more than 10 years younger as sole beneficiary? If your spouse is the sole beneficiary and is more than 10 years younger, a lower RMD may apply using IRS Table II (Joint Life and Last Survivor Expectancy). This calculator uses Table III only. See IRS Publication 590-B, Table II.
How RMDs are calculated
The IRS requires that you divide your retirement account balance by a distribution period factor from the Uniform Lifetime Table (Table III in IRS Publication 590-B). The formula is:
RMD = Account balance as of December 31 of the prior year / Distribution period factor (from IRS Uniform Lifetime Table III)
The distribution period factor is determined by your age during the distribution year (the calendar year in which you take the RMD). Every year you recalculate: the December 31 balance is the fresh starting point, and the factor steps down as you age.
The current table (shown below) applies to distribution years 2022 and later, following the IRS update to Publication 590-B effective January 2022. Prior years used a slightly different table.
Worked example
Age 75, account balance $500,000 as of December 31 of the prior year:
- Look up age 75 in IRS Table III: distribution period = 24.6
- RMD = $500,000 / 24.6 = $20,325.20
- This amount must be withdrawn by December 31 of the distribution year (or April 1 for the very first RMD year only).
If you have a second IRA with $200,000, the second RMD is $200,000 / 24.6 = $8,130.08. Your total RMD across both accounts is $28,455.28. Under the aggregation rule for IRAs, you can take the full $28,455.28 from either account or split it across them as you choose.
IRS Uniform Lifetime Table III (ages 72-120)
This is the complete IRS Uniform Lifetime Table from Publication 590-B, effective for distribution years 2022 and later. Source: IRS Publication 590-B, Table III.
| Age | Distribution period | Age | Distribution period | Age | Distribution period |
|---|---|---|---|---|---|
| 72 | 27.4 | 73 | 26.5 | 74 | 25.5 |
| 75 | 24.6 | 76 | 23.7 | 77 | 22.9 |
| 78 | 22.0 | 79 | 21.1 | 80 | 20.2 |
| 81 | 19.4 | 82 | 18.5 | 83 | 17.7 |
| 84 | 16.8 | 85 | 16.0 | 86 | 15.2 |
| 87 | 14.4 | 88 | 13.7 | 89 | 12.9 |
| 90 | 12.2 | 91 | 11.5 | 92 | 10.8 |
| 93 | 10.1 | 94 | 9.5 | 95 | 8.9 |
| 96 | 8.4 | 97 | 7.8 | 98 | 7.3 |
| 99 | 6.8 | 100 | 6.4 | 101 | 6.0 |
| 102 | 5.6 | 103 | 5.2 | 104 | 4.9 |
| 105 | 4.6 | 106 | 4.3 | 107 | 4.1 |
| 108 | 3.9 | 109 | 3.7 | 110 | 3.5 |
| 111 | 3.4 | 112 | 3.3 | 113 | 3.1 |
| 114 | 2.9 | 115 | 2.8 | 116 | 2.6 |
| 117 | 2.4 | 118 | 2.2 | 119 | 2.0 |
| 120 | 1.8 |
Source: IRS Publication 590-B, Table III (Uniform Lifetime), effective for distribution years beginning January 1, 2022.
The aggregation rule for IRAs
When you have multiple traditional IRAs (including SEP and SIMPLE IRAs), the IRS requires you to calculate the RMD for each account separately. However, you are then permitted to add those individual RMDs together and take the total from any one IRA, or any combination of IRAs, as long as the total amount withdrawn equals or exceeds the combined RMD.
This aggregation rule applies to IRAs only. For employer plans such as 401(k) and 403(b) accounts, the RMD for each plan must be taken from that specific plan. You cannot aggregate across employer plan accounts, nor can you use IRA withdrawals to satisfy a 401(k) RMD.
First-year RMD deadline exception
In the year you first become subject to RMDs (the year you reach age 73), you have until April 1 of the following year to take your first RMD. If you use this extension, you will have two RMDs in the second year: the delayed first-year RMD (due April 1) and the normal second-year RMD (due December 31). Both are taxable income in the same calendar year, which may push you into a higher tax bracket. Many people choose to take the first RMD by December 31 of the turning-73 year to avoid the double-up.
Spouse more than 10 years younger
If your spouse is the sole beneficiary of your IRA and is more than 10 years younger than you, you may use IRS Table II (Joint Life and Last Survivor Expectancy Table) instead of Table III. Table II has longer distribution periods, resulting in a smaller RMD each year. This calculator uses Table III only. Refer to IRS Publication 590-B, Table II if this exception applies to you.
RMD calculator: frequently asked questions
What age do RMDs start?
Under the SECURE 2.0 Act (enacted December 2022), required minimum distributions start at age 73 for those born after 1950. Previously, the starting age was 72 under the original SECURE Act, and 70.5 before that. Source: IRS (irs.gov).
What accounts require RMDs?
Traditional IRAs, SEP IRAs, SIMPLE IRAs, and most employer retirement plans (401(k), 403(b), 457(b)) require RMDs each year once you reach the starting age. Roth IRAs do NOT require RMDs during the account owner's lifetime. Roth 401(k) accounts were also exempted from RMDs starting in 2024 under SECURE 2.0. Source: IRS Publication 590-B.
What happens if I miss my RMD?
A 25% excise tax applies to the amount that was not withdrawn by the deadline. This penalty is reduced to 10% if the shortfall is corrected within two years (the correction window). Prior to SECURE 2.0, the penalty was 50%. Source: IRS (irs.gov), SECURE 2.0 Act.
Can I take more than my RMD?
Yes. You can always withdraw more than the required minimum distribution. Only the minimum amount is required each year. Any additional withdrawals are taxable as ordinary income in the year you take them. Excess withdrawals do not reduce future years' RMDs (each year's RMD is calculated independently from that year's December 31 prior-year balance).
Official sources
- RMD formula and Uniform Lifetime Table III: IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs).
- RMD rules and FAQs: IRS, Required Minimum Distributions FAQs.
- SECURE 2.0 Act changes (age 73 start, reduced penalty): IRS, SECURE 2.0 Act Key Provisions.
Reviewed by the CalculatorHub team, edited by James Graham, 12 June 2026. See our methodology. General information, not financial or tax advice.