RMD Calculator (2026)
Calculate your Required Minimum Distribution from a traditional IRA or 401(k) using the IRS Uniform Lifetime Table. Updated for SECURE Act 2.0 (RMD age 73).
Last updated: 2026-04-19
Understanding Required Minimum Distributions
The IRS doesn't let you defer taxes on retirement accounts forever. Once you reach age 73 (under SECURE Act 2.0, effective 2023), you must begin taking annual Required Minimum Distributions from most pre-tax retirement accounts: traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), and 457(b). The amount is calculated using the IRS Uniform Lifetime Table, which divides your prior-year December 31 balance by a life-expectancy divisor that decreases each year as you age.
How This Calculator Works
Enter your account balance as of December 31 of the prior year and your age this year. The calculator looks up the official IRS Uniform Lifetime Table divisor for your age and divides your balance by it. For example, at age 75 the divisor is 24.6, meaning the IRS expects you to withdraw roughly 1/24.6 (about 4.07%) of your balance this year. The table assumes you live to your statistical life expectancy and adjusts the percentage upward as you age.
The SECURE Act 2.0 Changes
SECURE Act 2.0 (passed late 2022) raised the RMD start age from 72 to 73 effective 2023, and will raise it again to 75 starting in 2033. It also reduced the missed-RMD penalty from 50% to 25% (and to 10% if corrected within two years), and eliminated RMDs from Roth 401(k) accounts starting 2024. Roth IRAs have always been RMD-free for the original owner.
Tax Planning Around RMDs
RMDs are taxed as ordinary income and can push you into higher brackets, increase Medicare IRMAA surcharges, and make more of your Social Security taxable. Common strategies to manage this: do partial Roth conversions in the years before age 73 to shrink the future RMD base, use Qualified Charitable Distributions (QCDs, up to $108,000 in 2026) to satisfy your RMD without it counting as income, or coordinate withdrawal timing with low-income years.
Frequently Asked Questions
What is a Required Minimum Distribution (RMD)?
An RMD is the minimum amount you must withdraw each year from most retirement accounts (traditional IRA, 401(k), 403(b), etc.) once you reach age 73 under SECURE Act 2.0. Roth IRAs are exempt for the original owner. The IRS sets the amount using a life-expectancy table, and failing to take it triggers a 25% excise tax (reduced to 10% if corrected within two years).
When does my first RMD have to be taken?
You must take your first RMD by April 1 of the year after you turn 73. For all subsequent years, the deadline is December 31. If you wait until April 1 the year after, you'll be taking two RMDs in one calendar year, which can push you into a higher tax bracket.
How is the RMD amount calculated?
Divide your December 31 prior-year account balance by the IRS Uniform Lifetime Table divisor for your age. For example, at age 75 the divisor is 24.6, so a $500,000 IRA would require a $20,325 RMD ($500,000 ÷ 24.6). If your spouse is more than 10 years younger and is your sole beneficiary, you use the more favorable Joint Life Table instead.
Are Roth IRAs subject to RMDs?
No — Roth IRAs have no RMDs during the original owner's lifetime. SECURE Act 2.0 also eliminated RMDs from Roth 401(k) accounts starting in 2024. This is one of the strongest reasons to consider Roth conversions before age 73, especially if you don't need the money for living expenses.
What happens if I miss an RMD?
The penalty is a 25% excise tax on the amount you should have withdrawn but didn't. If you correct the missed RMD within two years and file Form 5329, the penalty drops to 10%. You can also request a waiver from the IRS for reasonable error if you take the missed distribution promptly.