| Age | Year | Start Balance | Factor | RMD | RMD % | Growth | End Balance |
|---|
| Age | Factor | Implied % | Age | Factor | Implied % |
|---|
| Metric | Value |
|---|
How to Use This Calculator
Enter your account balance as of December 31 of the prior year — that’s the figure the IRS uses. Enter your age (the age you turn this calendar year), and select your account type. The calculator pulls the correct distribution factor from the IRS Uniform Lifetime Table and divides your balance by it.
If your spouse is the sole beneficiary and is more than 10 years younger, check that box and enter their age. The IRS uses the Joint Life and Last Survivor Table instead, which gives a larger factor (smaller RMD) — a significant tax benefit for couples with a big age gap.
For inherited IRAs, select the account type and enter the beneficiary’s age and relationship. Under the SECURE Act, most non-spouse beneficiaries must empty the account within 10 years (no annual RMD required, but full distribution by year 10). Eligible designated beneficiaries — surviving spouses, minors, disabled individuals, and those less than 10 years younger — can still stretch over their life expectancy.
Set the expected return and projection end age to see how your balance and RMDs evolve. The projection assumes RMDs are taken at year-end and the remaining balance grows at the specified rate.
The RMD Formula
The factor comes from the Uniform Lifetime Table — a table published by the IRS that assigns a divisor to each age. At 73, the factor is 26.5, meaning you must withdraw at least 1/26.5 = 3.77% of your balance. At 85, the factor drops to 16.0 (6.25%). At 95, it’s 8.4 (11.90%).
The factor represents an estimated remaining distribution period. As you age, the factor shrinks, forcing larger percentage withdrawals to ensure the account doesn’t outlive you.
When Do RMDs Start?
Under the SECURE 2.0 Act, the RMD starting age depends on your birth year:
| Birth Year | RMD Starting Age | Effective Year |
|---|---|---|
| 1950 or earlier | 72 | Already started |
| 1951–1959 | 73 | 2024–2032 |
| 1960 or later | 75 | 2035+ |
Your first RMD can be delayed until April 1 of the year after you reach RMD age — but that means taking two RMDs in one tax year (which could push you into a higher bracket). After the first year, the deadline is always December 31.
Roth IRAs have no RMDs during the owner’s lifetime. However, Roth 401(k) accounts were subject to RMDs until 2024 — starting in 2024, SECURE 2.0 eliminated RMDs for Roth 401(k)s as well. Inherited Roth IRAs do still have distribution requirements. See the Roth IRA guide for details.
Which Accounts Require RMDs?
| Account Type | RMDs Required? | Notes |
|---|---|---|
| Traditional IRA | Yes | Starting at 73 (or 75 for those born 1960+) |
| 401(k) / 403(b) | Yes | Same age rules; still-working exception for current employer plan |
| SEP IRA / SIMPLE IRA | Yes | Same as Traditional IRA |
| Roth IRA | No | No RMDs during owner’s lifetime |
| Roth 401(k) | No (from 2024) | SECURE 2.0 eliminated Roth 401(k) RMDs starting 2024 |
| Inherited IRA (non-spouse) | 10-year rule | Must empty account within 10 years; annual RMDs may also apply |
| Inherited IRA (spouse) | Varies | Can roll into own IRA and follow standard rules, or use beneficiary table |
The IRS Uniform Lifetime Table (SECURE 2.0)
This is the table the IRS uses for most account owners. The “Factor” column is what you divide your balance by. Click the “IRS Table” tab in the calculator to see the full table with implied withdrawal percentages.
| Age | Factor | Implied % | Age | Factor | Implied % |
|---|---|---|---|---|---|
| 73 | 26.5 | 3.77% | 84 | 16.8 | 5.95% |
| 74 | 25.5 | 3.92% | 85 | 16.0 | 6.25% |
| 75 | 24.6 | 4.07% | 86 | 15.2 | 6.58% |
| 76 | 23.7 | 4.22% | 87 | 14.4 | 6.94% |
| 77 | 22.9 | 4.37% | 88 | 13.7 | 7.30% |
| 78 | 22.0 | 4.55% | 89 | 12.9 | 7.75% |
| 79 | 21.1 | 4.74% | 90 | 12.2 | 8.20% |
| 80 | 20.2 | 4.95% | 91 | 11.5 | 8.70% |
| 81 | 19.4 | 5.15% | 92 | 10.8 | 9.26% |
| 82 | 18.5 | 5.41% | 93 | 10.1 | 9.90% |
| 83 | 17.7 | 5.65% | 94 | 9.5 | 10.53% |
RMD Strategies: Managing the Tax Impact
RMDs are taxed as ordinary income. A large RMD can push you into a higher tax bracket, trigger Medicare surcharges (IRMAA), and make more of your Social Security benefits taxable. Smart strategies include:
Roth conversions before RMD age: Converting Traditional IRA funds to a Roth IRA in your 60s and early 70s — when your income may be lower — reduces future RMDs. The converted amount is taxed now, but future growth and withdrawals from the Roth are tax-free. See the Roth vs. Traditional IRA comparison.
Qualified Charitable Distributions (QCDs): If you’re 70½+, you can direct up to $105,000 per year from your IRA directly to charity. QCDs satisfy your RMD and are excluded from taxable income — far better than taking the RMD and donating separately.
Strategic withdrawal sequencing: Coordinate RMDs with other retirement income sources. See the withdrawal strategies guide for a framework on which accounts to draw from first.
The penalty for failing to take your full RMD was reduced by SECURE 2.0 from 50% to 25% of the shortfall — and to 10% if corrected within two years. Still, on a $20,000 RMD, that’s $2,500 to $5,000 in penalties. Don’t miss the deadline. Set a calendar reminder for November to ensure you’ve taken your full distribution before December 31.
Related Tools
| Calculator | What It Does | Use With RMD Calculator When… |
|---|---|---|
| Retirement Calculator | Full retirement plan with savings and withdrawals | Integrating RMDs into your overall retirement income plan |
| Social Security Estimator | Estimates SS benefits at any claiming age | Coordinating SS claiming with RMD tax impact |
| Tax Bracket Calculator | Shows effective and marginal tax rates | Understanding how RMDs affect your tax bracket |
| Compound Interest Calculator | Projects investment growth over time | Modeling pre-RMD growth to estimate future balances |
| Inflation Calculator | Shows purchasing power erosion | Understanding real value of future RMDs after inflation |
FAQ
What is a required minimum distribution (RMD)?
An RMD is the minimum amount you must withdraw annually from tax-deferred retirement accounts like Traditional IRAs and 401(k) plans once you reach a certain age. The amount is calculated by dividing your prior-year end balance by a life expectancy factor from the IRS Uniform Lifetime Table. RMDs ensure that tax-deferred savings are eventually taxed as income rather than passed on indefinitely.
At what age do RMDs start?
Under SECURE 2.0, the starting age is 73 for people born between 1951 and 1959, and 75 for people born in 1960 or later. Your first RMD can be delayed until April 1 of the year after you reach the threshold age — but delaying means doubling up in the second year.
How do I calculate my RMD?
Divide your account balance as of December 31 of the prior year by the IRS factor for your age. For example, at age 75 with a $500,000 balance: $500,000 ÷ 24.6 = $20,325. That’s the minimum you must withdraw and report as taxable income. You can always withdraw more than the RMD.
Do Roth IRAs have RMDs?
No — Roth IRAs are exempt from RMDs during the owner’s lifetime. This makes them excellent long-term wealth transfer vehicles. Starting in 2024, Roth 401(k) accounts are also exempt from RMDs (previously they required distributions). Inherited Roth accounts still have distribution requirements.
What happens if I have multiple retirement accounts?
For IRAs, you calculate the RMD for each account separately but can take the total from any one or combination of your IRAs. For 401(k) plans, you must satisfy each plan’s RMD from that specific plan — you can’t aggregate across 401(k)s. Many people consolidate accounts before RMD age to simplify this.
What’s the penalty for not taking my RMD?
The excise tax on missed RMDs is 25% of the shortfall (reduced from 50% by SECURE 2.0). If you correct the error within two years, the penalty drops to 10%. On a $20,000 RMD, the penalties range from $2,000 to $5,000 — easily avoidable with basic planning.
Can RMDs push me into a higher tax bracket?
Absolutely. RMDs are taxed as ordinary income. A large RMD can push you from the 22% to 24% bracket (or higher), trigger the 3.8% Net Investment Income Tax, increase Medicare Part B/D premiums through IRMAA surcharges, and make up to 85% of your Social Security benefits taxable. Roth conversions before RMD age can reduce this impact.
What are qualified charitable distributions (QCDs)?
A QCD lets you transfer up to $105,000 per year directly from your IRA to a qualified charity. It satisfies your RMD and is excluded from taxable income. This is better than taking the RMD and donating separately because the QCD isn’t included in adjusted gross income, which affects many tax thresholds. You must be 70½ or older to use QCDs.
Key Takeaways
- RMDs kick in at 73 or 75 depending on birth year. Missing one costs 25% of the shortfall in penalties — set calendar reminders.
- The formula is simple: prior-year balance ÷ IRS factor. The factor decreases with age, forcing larger withdrawals — 3.8% at 73 rising to nearly 12% at 95.
- Roth IRAs have no RMDs during the owner’s lifetime. Pre-RMD Roth conversions are the top strategy for reducing lifetime tax burden from required distributions.
- RMDs are taxed as ordinary income and can trigger bracket creep, IRMAA surcharges, and increased Social Security taxation. Coordinate with the tax bracket calculator.
- Qualified Charitable Distributions (QCDs) satisfy RMDs and are excluded from income — the most tax-efficient way to donate from retirement accounts.
- The projection chart shows whether your account will outlast your lifetime or deplete — growth rate and withdrawal strategy matter enormously. Use the retirement calculator for a complete income plan.