RMD Calculator
Required minimum distribution from the IRS Uniform Lifetime Table, with the beginning age under SECURE 2.0, the tax due and the 25% penalty for missing one.
RMD Calculator: with the default inputs, required minimum distribution is $20,325.
The prior year-end fair market value. This year's balance is irrelevant to this year's RMD.
The age you reach during the distribution year, not your age today.
Set by 26 U.S.C. §401(a)(9)(C)(v), as amended by SECURE 2.0. Pick the row matching your birth year.
RMDs from a traditional account are ordinary income. Used to estimate the tax.
- Applicable denominator (Uniform Lifetime Table)
- 24.6
- Spread over 12 months
- $1,694
- Share of the account
- 4.07%
- Estimated income tax on it
- $4,472
- Status
- RMDs are in force. You passed the beginning age of 73.
- Deadline
- 31 December this year.
- Penalty if you skip it entirely
- $5,08125% of the shortfall under 26 U.S.C. §4974(a).
- …reduced to, if corrected in time
- $2,033
Assumptions
- The Uniform Lifetime Table is transcribed from 26 CFR 1.401(a)(9)-9(c), Table 2 to Paragraph (c), the same figures IRS Publication 590-B prints as Table III.
- The required beginning age follows 26 U.S.C. §401(a)(9)(C)(v): 73 for those attaining 72 after 2022 and 73 before 2033, 75 for those attaining 74 after 2032. It is a labelled input rather than a guess from your age.
- The Joint and Last Survivor Table — used when a spouse more than 10 years younger is the sole beneficiary — is not applied; the calculator warns when it would give a lower RMD.
- Inherited IRAs, the ten-year rule and the Single Life Table are out of scope.
- The penalty figures are 26 U.S.C. §4974(a) and (e): 25% of the shortfall, reduced to 10% on timely correction.
- The projection grows the remaining balance at a constant return; in reality each year's RMD uses that year's actual prior 31 December balance.
| Age | Balance at 31 Dec prior | Denominator | RMD | After tax |
|---|---|---|---|---|
| 75 | $500,000 | 24.6 | $20,325 | $15,854 |
| 76 | $503,659 | 23.7 | $21,251 | $16,576 |
| 77 | $506,527 | 22.9 | $22,119 | $17,253 |
| 78 | $508,629 | 22 | $23,119 | $18,033 |
| 79 | $509,785 | 21.1 | $24,160 | $18,845 |
| 80 | $509,906 | 20.2 | $25,243 | $19,689 |
| 81 | $508,896 | 19.4 | $26,232 | $20,461 |
| 82 | $506,797 | 18.5 | $27,394 | $21,368 |
| 83 | $503,373 | 17.7 | $28,439 | $22,183 |
| 84 | $498,681 | 16.8 | $29,683 | $23,153 |
| 85 | $492,447 | 16 | $30,778 | $24,007 |
| 86 | $484,753 | 15.2 | $31,892 | $24,875 |
The projection grows the remaining balance at the return you set. Real balances move; each year's RMD uses that year's actual prior-31-December value.
| Age | Applicable denominator | Minimum share of the balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 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 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
Age 120 is the table's final row and applies to 120 and over. Publication 590-B prints the same figures as Table III.
How this is worked out
The formula
RMD = account balance on 31 December of the prior year ÷ applicable denominator for your age Applicable denominator: IRS Uniform Lifetime Table, 26 CFR 1.401(a)(9)-9(c) Penalty for a shortfall = 25% of the amount not taken, reduced to 10% if corrected within the correction window
Open How it’s calculated above to see this worked through with your own numbers.
What you enter
- Account balance on 31 December last year
- The prior year-end fair market value. This year's balance is irrelevant to this year's RMD.in dollars · 0 or more · defaults to 500000
- Your age at the end of this year
- The age you reach during the distribution year, not your age today.from 40 to 120 · whole numbers only · defaults to 75
- Your required beginning age
- Set by 26 U.S.C. §401(a)(9)(C)(v), as amended by SECURE 2.0. Pick the row matching your birth year.72 — born 1950 or earlier · 73 — born 1951 to 1959 · 75 — born 1960 or later
- Your marginal tax rate
- RMDs from a traditional account are ordinary income. Used to estimate the tax.a percentage · from 0 to 60 · defaults to 22
- Assumed annual return(under More options)
- Used only for the projection of future RMDs.a percentage · from -20 to 30 · defaults to 5
- Spouse's age(under More options)
- Leave at 0 unless your spouse is your sole beneficiary. More than 10 years younger and a different, more generous table applies.from 0 to 120 · whole numbers only · defaults to 0
What you get back
- Required minimum distributionmain answer
- Applicable denominator (Uniform Lifetime Table)
- Spread over 12 months
- Share of the account
- Estimated income tax on it
- Status
- Deadline
- Penalty if you skip it entirely
- 25% of the shortfall under 26 U.S.C. §4974(a).
- …reduced to, if corrected in time
What this assumes
- The Uniform Lifetime Table is transcribed from 26 CFR 1.401(a)(9)-9(c), Table 2 to Paragraph (c), the same figures IRS Publication 590-B prints as Table III.
- The required beginning age follows 26 U.S.C. §401(a)(9)(C)(v): 73 for those attaining 72 after 2022 and 73 before 2033, 75 for those attaining 74 after 2032. It is a labelled input rather than a guess from your age.
- The Joint and Last Survivor Table — used when a spouse more than 10 years younger is the sole beneficiary — is not applied; the calculator warns when it would give a lower RMD.
- Inherited IRAs, the ten-year rule and the Single Life Table are out of scope.
- The penalty figures are 26 U.S.C. §4974(a) and (e): 25% of the shortfall, reduced to 10% on timely correction.
- The projection grows the remaining balance at a constant return; in reality each year's RMD uses that year's actual prior 31 December balance.
About this calculator
Once you reach the required beginning age, the IRS stops letting a traditional retirement account grow untaxed forever. Each year you must withdraw at least your required minimum distribution: last 31 December's balance divided by a factor from the Uniform Lifetime Table. That factor is a life-expectancy figure, so the required share rises every year — 3.8% of the account at 73, 5% at 80, 8.2% at 90.
When RMDs start
SECURE 2.0 moved the beginning age twice, so the answer depends on your birth year. Under 26 U.S.C. §401(a)(9)(C)(v), the applicable age is 73 for anyone who reached 72 after 2022 and 73 before 2033 — birth years 1951 through 1959 — and 75 for those reaching 74 after 2032, meaning born 1960 or later. Anyone born in 1950 or earlier was already under the age-72 rule. Pick the matching row; the calculator will not guess for you.
Your first RMD may be deferred to 1 April of the following year. It is almost always a mistake to do so, because it puts two distributions in one tax year, which can lift your bracket and — with a two-year lag — your Medicare IRMAA surcharge.
The penalty is not what it used to be
Missing an RMD used to cost 50% of the shortfall. SECURE 2.0 cut it to 25%, and to 10% if you take the missed distribution and file Form 5329 within the correction window, which runs to the end of the second taxable year after the one you missed. The IRS can also waive it entirely for reasonable error under §4974(d), and routinely does when you fix it promptly and explain yourself.
What this calculator does and does not cover
It uses the Uniform Lifetime Table, which is correct for the overwhelming majority of account owners — everyone except those whose sole beneficiary is a spouse more than ten years younger. Those owners use the Joint and Last Survivor Table (Publication 590-B, Table II) and get a smaller RMD; enter your spouse's age under More options and the calculator will tell you if that applies to you.
Inherited accounts are a different regime entirely, governed by the ten-year rule and the Single Life Table, and are out of scope here. Roth IRAs have no lifetime RMD, and since 2024 neither do designated Roth accounts inside a 401(k) or 403(b), so leave those balances out. If you hold several traditional IRAs you compute the RMD for each but may take the total from any one of them; 401(k) accounts do not get that flexibility and each must be satisfied separately.
Frequently asked questions
▸At what age do RMDs start?
73 for anyone born from 1951 to 1959, and 75 for those born in 1960 or later, under 26 U.S.C. §401(a)(9)(C)(v) as amended by SECURE 2.0. Those born in 1950 or earlier were already subject to the age-72 rule.
▸How is the RMD calculated?
Divide the account's fair market value on 31 December of the previous year by the applicable denominator for your age from the IRS Uniform Lifetime Table. At 75 the denominator is 24.6, so a $500,000 balance requires $20,325.
▸What is the penalty for missing an RMD?
An excise tax of 25% of the amount you failed to take (26 U.S.C. §4974(a)), reduced to 10% if you withdraw the shortfall and file Form 5329 within the correction window. The IRS may waive it entirely where the shortfall was a reasonable error and is being fixed.
▸Do Roth accounts have RMDs?
Roth IRAs have never had a lifetime RMD for the original owner. Designated Roth accounts inside a 401(k) or 403(b) did until 2024, when SECURE 2.0 removed the requirement. Inherited Roth accounts do have distribution requirements.
▸Can I take the RMD from just one of my IRAs?
Yes for IRAs: compute the RMD for each traditional, SEP and SIMPLE IRA, then take the combined total from any one or more of them. No for employer plans — each 401(k) or 403(b) must distribute its own RMD separately.
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