RMD Calculator
Calculate the minimum you must withdraw from a pre-tax retirement account this year, using the IRS Uniform Lifetime Table.
How it's calculated
Once you turn 73, the IRS requires you to withdraw a minimum amount from your pre-tax retirement accounts each year, called a required minimum distribution or RMD. The rule exists so the government eventually collects the tax it deferred while your money grew. Miss it and the penalty is steep.
Your RMD is last year ending balance divided by a life expectancy factor from the IRS Uniform Lifetime Table. Take the default. A $500,000 balance at age 75 uses a factor of 24.6, so the RMD is $20,325, about 4.07 percent of the balance. The factor shrinks each year as you age, so the percentage you must withdraw slowly rises.
RMDs apply to Traditional IRAs, 401(k)s, and similar pre-tax accounts, and each withdrawal is taxed as ordinary income. Roth IRAs have no RMDs during your lifetime, which is one reason a Roth conversion earlier on can reduce forced withdrawals later. If you do not need the money, a qualified charitable distribution can satisfy the RMD without adding to your taxable income.
Assumptions
- Uses the IRS Uniform Lifetime Table, which applies to most account holders. A different table applies if your sole beneficiary is a spouse more than 10 years younger. — IRS Uniform Lifetime Table
- RMD age is 73 under SECURE 2.0. Each withdrawal is taxed as ordinary income, which is not modeled here.
Last updated: 2026-08-08
These assumptions follow our general methodology.
Frequently asked questions
At what age do RMDs start?
Age 73 under current law. If you turn 73 this year, your first RMD is due, though the very first one can be delayed to April 1 of the following year. After that, each year RMD is due by December 31.
How is my RMD calculated?
Take your account balance on December 31 of the prior year and divide by the IRS distribution period for your age from the Uniform Lifetime Table. This calculator does that for you. The factor falls with age, so the required percentage rises over time.
What is the penalty for missing an RMD?
The penalty is 25 percent of the amount you should have taken, reduced to 10 percent if you correct it promptly. It is one of the harshest penalties in the tax code, so it pays to take the full RMD on time.
Do Roth accounts have RMDs?
Roth IRAs have no required distributions during your lifetime, and Roth 401(k)s no longer require them either under recent rules. That is a reason some people convert Traditional money to Roth before RMDs begin, to shrink the forced withdrawals. See the Roth Conversion calculator.