Calculate your Required Minimum Distribution from retirement accounts using the IRS Uniform Lifetime Table. 2026 rates.
Based on IRS Uniform Lifetime Table (2022 R2 Uniform Lifetime Table)
RMD calculations use the IRS Uniform Lifetime Table (2022 R2). SECURE Act 2.0 raised the RMD start age to 73. The 25% excise tax on insufficient RMDs can be reduced to 10% if corrected within 2 years. For 401(k)/403(b)/457(b) plans, RMDs can be delayed until retirement if still working and not a 5%+ owner. If spouse is 10+ years younger and sole beneficiary, the Joint Life and Last Survivor Expectancy Table is used. This is for estimation only — consult a tax professional or financial advisor.
A Required Minimum Distribution forces you to start drawing down tax-deferred retirement accounts so the IRS can finally collect income tax on money that grew untaxed for decades. Under SECURE Act 2.0 the trigger age is 73 for people born 1951–1959 and 75 for those born 1960 or later. The RMD is simply your December 31 account balance divided by the distribution period from the IRS Uniform Lifetime Table, which grows shorter as you age. Miss a withdrawal and a 25% excise tax applies to the shortfall — reduced to 10% if you correct it within two years.
A $500,000 balance divided by the age-75 factor of 24.6 gives a $20,325 RMD. The table factors shrink every year, so the mandatory withdrawal grows larger each year even if the balance stays flat.
Harold, a 77-year-old retired teacher in Boise, has $340,000 in a traditional IRA and files as a widower.
Calculate your Required Minimum Distribution (RMD) for Traditional IRA, 401(k), 403(b). IRS Uniform Lifetime Table 2026. Free, no signup.
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw from your retirement account each year after reaching a certain age. The SECURE Act 2.0 raised the RMD starting age to 73 for individuals born 1960 or later. Failing to take your RMD results in a 25% excise tax on the amount not withdrawn.
Your RMD is calculated by dividing your account balance as of December 31 of the previous year by your distribution period from the IRS Uniform Lifetime Table. The distribution period is based on your age and is updated annually. For example, at age 75, the distribution period is 24.6, so a $500,000 account would require an RMD of $20,325 ($500,000 ÷ 24.6).
RMDs are required for Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), and 457(b) plans. Roth IRAs do not require RMDs during the owner's lifetime. If you are still working and do not own 5% or more of the company, you may be able to delay 401(k) RMDs until you retire.
Under SECURE Act 2.0, RMDs start at age 73 for individuals born 1960 or later. For those born 1951-1959, RMDs start at 72. For those born before 1951, RMDs started at 70½. Your first RMD can be delayed until April 1 of the year after you turn 73, but you will then need to take two RMDs that year.
The penalty for not taking your full RMD is a 25% excise tax on the amount not withdrawn. If you correct the shortfall within 2 years, the penalty is reduced to 10%. SECURE Act 2.0 reduced this from the previous 50% penalty. File Form 5329 to report and pay the penalty.
Most people use the IRS Uniform Lifetime Table, which is what this calculator uses. If your spouse is more than 10 years younger than you and is the sole beneficiary of your account, you may use the Joint Life and Last Survivor Expectancy Table, which generally results in a smaller RMD.
No. Roth IRAs do not require RMDs during the owner's lifetime. However, Roth 401(k) accounts do require RMDs. You can roll over a Roth 401(k) to a Roth IRA to avoid RMDs entirely.
Under the SECURE Act 2.0, the age to begin Required Minimum Distributions (RMDs) increased to 73 (as of 2023). If you turn 73 in 2026, you must take your first RMD by April 1, 2027, and subsequent RMDs by December 31 each year. Use this calculator with the IRS Uniform Lifetime Table to determine your exact amount.
RMD = account balance as of December 31 of the previous year / life expectancy factor from the IRS Uniform Lifetime Table. For example, if you are 75 with a $500,000 IRA balance, your factor is 24.6, making your RMD $20,325. This calculator does the math automatically using the latest IRS tables.
Missing an RMD or taking too little results in a 25% excise tax on the shortfall (reduced from 50% under SECURE 2.0). The penalty can be further reduced to 10% if you correct the mistake timely. This calculator helps you avoid penalties by computing the exact required amount each year.
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