Required Minimum Distribution (RMD) Calculator
Calculate your Required Minimum Distribution from a traditional IRA or 401(k): divide the year-end balance by your IRS life-expectancy factor. Current SECURE 2.0 ages.
Once you reach RMD age — 73 under SECURE 2.0, rising to 75 for those born in 1960 or later — the IRS requires annual withdrawals from tax-deferred accounts. Skip or short the RMD and the penalty is 25% of the shortfall, reduced to 10% only if corrected quickly.
The calculation itself is simple division: last December 31's account balance divided by the IRS Uniform Lifetime factor for your age. Enter both and this calculator shows the minimum you must withdraw for the year, plus the first-year timing rules that catch most new retirees.
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RMD Calculator
Calculate your Required Minimum Distribution from retirement accounts using the IRS Uniform Lifetime Table. 2026 rates.
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Required Minimum Distribution
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.
How RMDs work — illustrated
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.
- RMD required:age 77 is past the 73 start age under SECURE Act 2.0
- Table lookup:Uniform Lifetime Table age 77 → distribution period 22.9
- RMD amount:$340,000 ÷ 22.9 = $14,847 for the year
- Deadline & penalty:withdraw by December 31; a shortfall draws 25% excise tax (10% if corrected within 2 years)
About this required minimum distribution calculator
This page covers rmd table 2026, how to calculate rmd, rmd age 73, uniform lifetime table — all the same underlying task as required minimum distribution calculator. The tool above is FreeToolHub's rmd calculator embedded in full: every feature works right here, and nothing you process is uploaded to any server.
Frequently asked questions
How do I calculate my RMD?
Take the account balance as of December 31 of the previous year and divide by the IRS life-expectancy factor for your age this year. A $500,000 IRA at age 75 uses a factor of 24.6: $500,000 ÷ 24.6 ≈ $20,325. Each year both the balance and the factor change, so the RMD must be recalculated annually.
When must I take my first RMD?
By April 1 of the year after you turn 73 (for those born 1951–1959). Taking it that late means two RMDs in one tax year — the delayed one and the current one — which can push you into a higher bracket. Most advisors recommend taking the first by December 31 of the RMD year to spread the income.