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. This is for estimation only — consult a tax professional or financial advisor.
About this tool
Calculate your Required Minimum Distribution from Traditional IRA, 401(k), 403(b), and 457 plans. IRS Uniform Lifetime Table. SECURE Act 2.0 compliant. Free, no signup.
What is an RMD?
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 Failing to take your RMD results in a 25% excise tax on the amount not withdrawn.
How is RMD Calculated?
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).
Which Accounts Require RMDs?
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.
Frequently asked
At what age do RMDs start?
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.
What is the penalty for not taking an RMD?
The penalty for not taking your full RMD is a 25% excise tax on the amount not withdrawn.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.
Which IRS table should I use?
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.
Do Roth IRAs require RMDs?
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.
Related tools
Why did the onion win the talent show?
No paywalls, no signups, no data sold. Built by a solo developer who believes useful tools should be accessible to everyone.
☕Support me on Ko-fi— keep tools free100% of proceeds go towards hosting & building more free tools.