Tax-deferred retirement accounts can’t stay untouched forever. Once you reach a set age, the IRS requires a minimum withdrawal from traditional IRAs, 401(k)s, 403(b)s and similar plans each year, and that money is taxed as ordinary income. This RMD calculator finds the age your distributions start, uses the IRS Uniform Lifetime Table to work out this year’s required amount, and projects the RMDs that follow so you can plan for the taxes.
How to use the RMD calculator
- Enter the year you were born. That sets your RMD starting age.
- Enter the distribution year you want to calculate.
- Enter the account balance on December 31 of the prior year. For a 2026 RMD, that is the December 31, 2025 balance. If you have several traditional IRAs, add them together. You can take the combined RMD from any one or more of them.
- Enter an expected return to project later years.
- Check the spouse box if your spouse is your sole beneficiary and more than 10 years younger. You then qualify for a smaller RMD under a different table.
The RMD formula
The distribution period comes from Table III, the Uniform Lifetime Table, in IRS Publication 590-B. It has applied to distributions since 2022. Selected values:
| Age | Period | Share withdrawn |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
The required share rises every year. That is why RMDs often grow for a decade or more even though they are drawing the account down.
RMD start ages under SECURE 2.0
| Born | RMDs begin at |
|---|---|
| 1950 or earlier | Already required (age 72, or 70½ before 2020) |
| 1951 – 1959 | 73 |
| 1960 or later | 75 |
If you are still working, you can usually delay RMDs from your current employer’s 401(k) until you retire, as long as you don’t own more than 5% of the company. This exception never applies to IRAs.
Worked example
You were born in 1953, so you turn 73 in 2026, your first RMD year. Your IRAs were worth $500,000 on December 31, 2025.
- Distribution period at 73: 26.5
- 2026 RMD: $500,000 ÷ 26.5 = $18,867.92, about 3.77% of the balance or $1,572 a month
- You may delay this first RMD until April 1, 2027. But your 2027 RMD is also due by December 31, 2027, so you would report both in the same tax year.
If the account then earns 5% a year, the projection shows RMDs rising each year, to about $26,111 at 80 and $32,274 at 85. They peak around $42,000 in your mid-90s. Because the account earns more than you withdraw at first, the balance stays above $500,000 until your late 80s.
Planning around RMDs
RMDs add to your taxable income, which can affect how much of your Social Security is taxed and your Medicare premiums. Common strategies include:
- Roth conversions in the years between retirement and your RMD age, while your bracket may be lower.
- Qualified charitable distributions from an IRA, which count toward your RMD without being taxed. You must be at least 70½.
- Spreading withdrawals across the year instead of taking one lump sum in December.
To see how an RMD fits with the rest of your spending, use the retirement withdrawal calculator. To estimate the tax on it, use the federal income tax calculator.
Estimates only, not tax advice. Inherited IRAs, beneficiary rules and the Joint Life table are not modeled. Confirm amounts with your plan administrator or IRS Publication 590-B.
Frequently asked questions
At what age do RMDs start?
Under the SECURE 2.0 Act, RMDs start at 73 for people born from 1951 through 1959 and at 75 for people born in 1960 or later. The IRS's proposed rules treat 1959 births as age 73. Anyone born in 1950 or earlier is already taking RMDs under the older age-72 or 70½ rules.
How is an RMD calculated?
Divide the account balance on December 31 of the previous year by the distribution period for the age you reach this year, taken from the IRS Uniform Lifetime Table. At 73 the period is 26.5, so a $500,000 balance requires $18,867.92.
When is the deadline?
December 31 each year. The exception is your first RMD, which can wait until April 1 of the following year. If you delay it, you must take two distributions in that second year.
What happens if I miss an RMD?
The IRS charges an excise tax of 25% of the amount you should have withdrawn but didn't. It drops to 10% if you take the missed amount and file Form 5329 within the correction window, generally by the end of the second year after the miss.
Do Roth accounts have RMDs?
Roth IRAs have no RMDs while the original owner is alive. Since 2024, designated Roth accounts in 401(k) and 403(b) plans are also exempt during the owner's lifetime. Inherited accounts follow separate beneficiary rules.