Required Minimum Distribution Calculator
Find your required minimum distribution for any account balance and age, and see how RMD amounts grow each year as your balance and life expectancy factor change.
$
Enter your values above to see the results.
Tips & Notes
- ✓Roth conversions between retirement and age 73 can permanently reduce future RMD obligations — converting $100,000 per year for several years before RMDs begin can meaningfully lower the taxable RMD trajectory.
- ✓Missing an RMD triggers a 25% excise tax on the amount that should have been withdrawn — calendar the December 31 deadline and the April 1 deadline for your first RMD.
- ✓Your first RMD can be delayed to April 1 of the year after you turn 73 — but taking two RMDs in one year can push you into a higher tax bracket and trigger IRMAA Medicare surcharges.
- ✓RMDs from multiple traditional IRAs can be aggregated — you calculate each account separately but can take the total from any one or combination of traditional IRAs.
- ✓Qualified Charitable Distributions (QCDs) allow directing up to $105,000 per year of IRA distributions directly to charity — the amount counts toward your RMD but is excluded from taxable income.
- ✓If your spouse is more than 10 years younger, the Joint Life Expectancy Table produces a lower RMD than the Uniform Lifetime Table — verify which table applies to your situation.
Common Mistakes
- ✗Missing the RMD deadline — a 25% penalty on the shortfall amount is significant; set calendar reminders for December 31 each year and April 1 of the first RMD year.
- ✗Calculating the RMD based on the current year balance rather than December 31 of the prior year — the RMD is based on last year end balance, not the current balance.
- ✗Not aggregating RMDs from multiple traditional IRAs before calculating — each account generates a separate RMD amount, but the total can be taken from any of the accounts.
- ✗Failing to take RMDs from inherited IRAs — inherited accounts have their own RMD schedules that differ from owner accounts and are a common source of missed distributions.
- ✗Not planning for the tax impact of large RMDs on Medicare premiums — IRMAA surcharges on Medicare Part B and D can add $3,000-$10,000 per year for retirees with high income.
- ✗Waiting until December to take the RMD without considering tax withholding — RMDs are taxable and withholding should be adjusted to avoid underpayment penalties on the additional income.
Required Minimum Distribution Calculator Overview
Required Minimum Distributions force withdrawals from traditional retirement accounts starting at age 73. The IRS requires these withdrawals to ensure deferred taxes are eventually collected. The amount increases each year as your balance changes and your life expectancy factor decreases, creating growing taxable income that affects tax brackets, Medicare premiums, and Social Security taxation.
Understanding your RMD trajectory lets you plan proactively — converting assets to Roth before RMDs begin, timing other income to manage tax brackets, and avoiding the 25% penalty for missing or shortfalling an RMD.
What each field means:
- Account Balance — the total value of all traditional IRA and 401k accounts as of December 31 of the prior year; this is the balance used for the current year RMD
- Age — your age in the year you are calculating the RMD; determines the life expectancy factor from IRS Uniform Lifetime Table
What your results mean:
- RMD Amount — the minimum you must withdraw from the account by December 31 of the current year
- Life Expectancy Factor — the IRS divisor based on your age; decreases each year, increasing RMD as a percentage of the account
- RMD as % of Account — the withdrawal rate implied by the RMD; starts around 3.6% at age 73 and grows each year
- Projected Next Year RMD — estimated next year RMD assuming the account grows at a reasonable rate
Example — $800,000 IRA balance, age 75:
IRS life expectancy factor at age 75: 24.6 RMD: $800,000 / 24.6 = $32,520 RMD as % of account: 4.07% If account grows 6% to $848,000 next year: Age 76 factor: 23.7 Next year RMD: $848,000 / 23.7 = $35,780 RMD growth: +$3,260 (+10%) from year to year At age 80 with $900,000 balance and factor 20.2: RMD = $44,554 At age 85 with $850,000 balance and factor 16.0: RMD = $53,125
EX: RMD trajectory on a $1,000,000 IRA at age 73 (6% portfolio growth) Age 73: RMD $38,760 (factor 25.8) — balance grows to $1,021,000 Age 75: RMD $42,300 (factor 24.6) — balance $1,033,000 Age 80: RMD $52,800 (factor 20.2) — balance $1,035,000 Age 85: RMD $66,700 (factor 16.0) — balance $1,003,000 Age 90: RMD $87,400 (factor 12.2) — balance $927,000 RMDs grow even when the portfolio also grows — the factor shrinks faster than moderate returns can offset.
RMD by account balance and age:
| Account Balance | Age 73 | Age 80 | Age 85 |
|---|---|---|---|
| $500,000 | $19,380 | $24,752 | $31,250 |
| $1,000,000 | $38,760 | $49,505 | $62,500 |
| $2,000,000 | $77,519 | $99,010 | $125,000 |
IRS life expectancy factors — Uniform Lifetime Table:
| Age | Life Expectancy Factor | RMD % of Account |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
RMDs from large traditional retirement accounts can push retirees into higher tax brackets, increase Medicare Part B and D premiums through IRMAA surcharges, and cause more Social Security income to be taxed. Proactive Roth conversions in the years between retirement and age 73 — when income may be lower — can significantly reduce the future RMD burden by converting pre-tax balances to Roth accounts that are not subject to RMDs.
Frequently Asked Questions
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw annually from traditional IRAs, 401k plans, and most other tax-deferred retirement accounts once you reach age 73. The amount is calculated by dividing the prior year December 31 account balance by a life expectancy factor from IRS tables. Roth IRAs are not subject to RMDs during the owner lifetime. Failing to take the full RMD triggers a 25% excise tax on the amount not withdrawn.
The SECURE 2.0 Act raised the RMD starting age to 73 for those who turned 72 after December 31, 2022. It will rise to 75 for those born in 1960 or later. Your first RMD must be taken by April 1 of the year following the year you turn 73. Subsequent RMDs are due by December 31 of each year. Taking two RMDs in the first year can push income into a higher tax bracket — many advisors recommend taking the first RMD in the year you turn 73 rather than delaying to April 1.
RMD = Prior Year December 31 Account Balance / IRS Life Expectancy Factor. The life expectancy factor comes from the IRS Uniform Lifetime Table. At age 73 the factor is 26.5, producing an RMD of approximately 3.77% of the balance. At age 80 the factor is 20.2 (4.95%). At age 90 the factor is 12.2 (8.20%). If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life and Last Survivor Expectancy Table, which produces lower RMDs. Calculate each traditional IRA and 401k separately.
Failing to take the full RMD triggers a 25% excise tax on the amount not withdrawn (reduced from 50% by SECURE 2.0). For a $40,000 RMD not taken, the penalty is $10,000. You must still withdraw the missed amount plus pay the penalty. The IRS allows a correction procedure for missed RMDs with potential penalty waiver in qualifying circumstances, requiring a corrective distribution and written explanation. Given the severity of the penalty, setting up automatic annual distributions is a reasonable precaution for large traditional IRA accounts.
Roth IRA conversions before age 73 are the most effective legal strategy for reducing RMDs. Converting traditional IRA or 401k balances to Roth in years when income is lower permanently removes those assets from the RMD calculation. Qualified Charitable Distributions allow directing up to $105,000 per year of IRA distributions to charity, counting toward the RMD without adding to taxable income. Still-working employees can often defer RMDs from their current employer 401k until retirement. There is no legal mechanism to entirely avoid RMDs from traditional accounts except Roth conversion.
Roth IRAs owned by the original contributor are not subject to RMDs during the owner lifetime — one of the most significant advantages of the Roth over the traditional IRA. This means Roth IRA assets can continue compounding tax-free indefinitely and be passed to heirs without triggering distributions. Roth 401k accounts were subject to RMDs until SECURE 2.0 eliminated this requirement starting in 2024. However, Roth IRAs inherited by non-spouse beneficiaries are subject to the 10-year distribution rule established by the SECURE Act.