SamCalculator

RMD Calculator

Calculate your Required Minimum Distribution (RMD), view future withdrawals, and estimate retirement account balances using IRS life expectancy tables.

Modify the values and click Calculate

Uses the IRS Uniform Lifetime Table (Pub 590-B, 2022 update).

Account Holder

Used to look up your distribution period

📅

Year you take the distribution (you must be 73+).

Account Balance

Sum of all traditional IRA, 401(k), 403(b) balances on Dec 31 last year

$

Spouse Beneficiary

Joint Life Table applies only when spouse is sole primary AND more than 10 years younger

Future Projections

Optional — used only to forecast future balances and RMDs

%

Typical balanced portfolios assume 4–6% long-term. Capped at 20% in this tool.

IRS Uniform Lifetime Table (2022+)

Distribution periods used in the RMD formula. Source: IRS Publication 590-B.

AgeDistribution PeriodAgeDistribution Period
7326.5977.8
7425.5987.3
7524.6996.8
7623.71006.4
7722.91016
78221025.6
7921.11035.2
8020.21044.9
8119.41054.6
8218.51064.3
8317.71074.1
8416.81083.9
85161093.7
8615.21103.5
8714.41113.4
8813.71123.3
8912.91133.1
9012.21143
9111.51152.9
9210.81162.8
9310.11172.7
949.51182.5
958.91192.3
968.41202

Owners use the Uniform Lifetime Table unless the sole primary beneficiary is a spouse more than 10 years younger, in which case the Joint Life and Last Survivor Expectancy Table (Pub 590-B, Table II) produces a longer distribution period and lower RMD. Inherited IRAs use the Single Life Expectancy Table (Table I) and entirely different rules.

What Is a Required Minimum Distribution (RMD)?

A Required Minimum Distribution (RMD) is the smallest amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts once you reach the applicable starting age (currently 73 under SECURE Act 2.0, rising to 75 in 2033). RMDs ensure that the deferred federal income tax on decades of contributions and growth is eventually paid as ordinary income when you withdraw the money.

The RMD formula is deliberately simple — your prior-year-end balance divided by an IRS-published distribution period that shrinks each year you age. The distribution period comes from the Uniform Lifetime Table for most account owners, or the Joint Life and Last Survivor Expectancy Table if your sole primary beneficiary is a spouse more than 10 years younger. This calculator handles both cases.

How RMDs Work

Determine your age

Use the age you will be on December 31 of the RMD year — not your age right now or your age at the start of the year.

Look up your distribution period

Read the period directly off the IRS Uniform Lifetime Table for that age. A 73-year-old uses 26.5; a 75-year-old uses 24.6; an 85-year-old uses 16.0.

Use the prior-year-end balance

Sum the December 31 balance of all aggregated traditional IRAs, 401(k)s, 403(b)s, 457s, and similar tax-deferred plans for the calendar year before the RMD year.

Divide for the RMD amount

RMD = Balance ÷ Distribution Period. You can take more than the minimum, but withdrawing less triggers a 25% IRS excise tax on the shortfall (10% if corrected promptly).

Pay ordinary income tax

Each dollar of RMD is taxed as ordinary income at your marginal federal rate plus any state income tax. Many custodians let you elect federal and state withholding directly on the distribution.

Repeat every year

Distribution periods shrink each year, so even with steady growth your RMD typically rises. Use this calculator's projection to model the full glide path through age 120.

Who Must Take RMDs?

01

Traditional IRAs

Owners of traditional, SEP, and SIMPLE IRAs must begin RMDs the year they reach the applicable starting age (73 for births in 1951–1959; 75 for 1960+).

02

401(k) and 403(b) plans

RMDs apply to most workplace tax-deferred plans. A still-working exception lets non-5%-owners delay RMDs from the current employer's plan until retirement.

03

Roth IRAs (owners)

Original Roth IRA owners are NOT subject to RMDs during their lifetime under current law. Roth 401(k)s also lost lifetime RMDs starting 2024 (SECURE 2.0).

04

Inherited retirement accounts

Most non-spouse beneficiaries must drain inherited accounts within 10 years. Eligible designated beneficiaries (spouse, minor child, disabled, etc.) have additional options.

05

Surviving spouses

A surviving spouse can treat the inherited IRA as their own, use the Uniform Lifetime Table going forward, and delay RMDs to their own starting age.

06

First-RMD year flexibility

You may delay your first RMD until April 1 of the year after you reach the starting age. Doing so forces two RMDs into the same tax year and is rarely optimal.

When RMDs Start

Under SECURE Act 2.0 (passed December 2022), the RMD starting age is 73 for anyone born between 1951 and 1959, and 75 for anyone born in 1960 or later. Before SECURE Act 2.0 the starting age was 72, and before the SECURE Act of 2019 it was 70½. If you turned 70½ before January 1, 2020, you were already subject to RMDs under the old rules.

You must take your first RMD by April 1 of the year after you reach the applicable starting age. Every subsequent RMD is due by December 31 of its own calendar year. Delaying the first RMD to April 1 forces two RMDs into the same tax year — usually pushing you into a higher tax bracket — so most retirees take the first RMD by December 31 of the starting-age year.

How RMDs Affect Taxes

  • •Ordinary income — every dollar of a traditional-account RMD is taxed at your marginal federal income tax rate, plus state income tax where applicable.
  • •Pushes bracket boundaries — RMDs are stacked on top of Social Security, pension, and investment income, sometimes shifting other income into a higher bracket.
  • •IRMAA Medicare surcharges — large RMDs raise modified adjusted gross income (MAGI), which can bump you into higher Medicare Part B and Part D premium tiers two years later.
  • •Social Security taxation — higher MAGI from RMDs increases the share of Social Security benefits that becomes taxable (up to 85%).
  • •Withholding — IRA RMDs default to 10% federal withholding (you can change this); 401(k) RMDs default to 20%. State withholding rules vary.
  • •Missed-RMD penalty — failing to take the full RMD triggers a 25% excise tax on the shortfall (reduced to 10% if corrected within the IRS correction window).

Strategies to Reduce Your Tax Burden

Qualified Charitable Distributions (QCDs)

Account holders aged 70½+ can direct up to $108,000 (2025 limit, indexed) per year from a traditional IRA directly to a qualified 501(c)(3) charity. The QCD satisfies the RMD without being added to taxable income.

Roth conversions before RMD age

Converting traditional IRA dollars to a Roth IRA before age 73 pre-pays tax now but shrinks the base subject to RMDs — and Roth IRAs have no lifetime RMDs for the original owner.

Coordinated withdrawal sequencing

Spread withdrawals across taxable, tax-deferred, and tax-free buckets to keep marginal brackets stable. Pulling from taxable accounts first while doing partial Roth conversions in low-income years can flatten lifetime taxes.

Tax diversification at work

Hold a mix of pretax 401(k), Roth 401(k)/IRA, and taxable brokerage. Diversifying tax treatment now expands your future flexibility around RMDs.

Still-working exception

If you remain employed past 73 and don't own 5%+ of the company, you can usually delay RMDs from that employer's current 401(k) until retirement. RMDs from prior employer 401(k)s and IRAs still apply.

Spousal beneficiary planning

Naming a sole primary beneficiary spouse more than 10 years younger unlocks the Joint Life and Last Survivor Expectancy Table, producing longer distribution periods and lower RMDs.

Core Formulas

Required Minimum Distribution

RMD = Prior-Year-End Balance ÷ Distribution Period

The IRS distribution period from the Uniform Lifetime Table (or Joint Life Table) shrinks with age, so the same balance produces a higher RMD each year.

Future Balance After RMD

FV = (Balance − RMD) × (1 + r)

After withdrawing the RMD, the remaining balance compounds at the assumed annual rate of return for one year. The projection table uses this formula recursively.

Lifetime Withdrawals

ΣRMDᵢ from current age through age 120 (or depletion)

Summing each year's RMD across the projection horizon shows how much you can expect to withdraw in total under the assumed return.

Common RMD Mistakes

  • •Using the wrong table — most owners must use the Uniform Lifetime Table, not the Single Life Expectancy Table.
  • •Forgetting that RMDs from each 401(k) must be taken separately, while multiple IRAs can be aggregated and the total RMD pulled from any one IRA.
  • •Delaying the first RMD to April 1 of the following year and unintentionally stacking two distributions into the same tax year.
  • •Missing the December 31 deadline and owing a 25% excise tax on the shortfall — file Form 5329 promptly to reduce the penalty to 10%.
  • •Treating an inherited IRA as your own — non-spouse beneficiaries generally must follow the 10-year rule and cannot delay distributions to age 73.
  • •Ignoring Qualified Charitable Distributions — QCDs satisfy the RMD without raising MAGI, which can also lower future IRMAA surcharges.

Important Disclaimers

  • •Results are estimates that use the IRS Uniform Lifetime Table and Joint Life and Last Survivor Expectancy Table currently in effect.
  • •RMD rules, distribution-period tables, and starting ages change with legislation. Always verify against the latest IRS Publication 590-B before acting.
  • •Inherited account rules, Roth account rules, and 401(k) still-working exceptions differ from the general framework modelled here.
  • •Federal and state tax consequences vary by your overall income, filing status, and residency.
  • •Consult a qualified tax professional, CPA, or fiduciary financial planner before taking any RMD action. This tool does not provide individualised tax, legal, or investment advice.

Frequently Asked Questions

A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts — traditional IRAs, 401(k)s, 403(b)s, 457s, SEP/SIMPLE IRAs — once you reach the applicable starting age. The RMD equals your prior-year-end balance divided by the IRS distribution period for your current age. RMDs are taxed as ordinary income and are designed to ensure the deferred income tax eventually gets paid.

Under SECURE Act 2.0, RMDs begin at age 73 for anyone born from 1951 through 1959 and at age 75 for anyone born in 1960 or later. Before SECURE 2.0 (2023) the age was 72, and before the SECURE Act of 2019 it was 70½. You must take your first RMD by April 1 of the year after you reach the starting age, and every subsequent RMD by December 31 of its own year.

RMD = Prior-Year-End Account Balance ÷ Distribution Period. The distribution period is read directly off the IRS Uniform Lifetime Table for your age on December 31 of the RMD year. For example, a 75-year-old uses 24.6, so a $300,000 balance produces a $12,195.12 RMD. If your sole primary beneficiary is a spouse more than 10 years younger, the IRS Joint Life and Last Survivor Expectancy Table is used instead, producing a longer period and a lower RMD.

Missing or underpaying an RMD triggers a 25% IRS excise tax on the shortfall. If you correct the missed distribution within the IRS correction window (generally two years) and file Form 5329 with a reasonable-cause statement, the penalty is reduced to 10%. The IRS often waives the penalty entirely when the shortfall is corrected quickly and the missed distribution was due to honest error.

Original Roth IRA owners do not have lifetime RMDs under current law — the account can keep growing tax-free as long as you live. Beneficiaries of inherited Roth IRAs are still subject to distribution rules (generally the 10-year rule for non-spouse beneficiaries). Starting in 2024, Roth 401(k) and Roth 403(b) accounts also no longer require lifetime RMDs for the original participant.

Yes. Each dollar of an RMD from a traditional IRA, 401(k), 403(b), or similar tax-deferred plan is taxed as ordinary income at your marginal federal rate, plus any state income tax. The portion of RMDs attributable to after-tax (basis) contributions is tax-free if properly tracked on Form 8606. Roth IRA distributions taken from the original owner are not taxable and don't generate a federal RMD at all.

Yes — the RMD is a floor, not a ceiling. You can withdraw as much as you want from a traditional account, but the IRS only requires the minimum. Withdrawals above the RMD still count as taxable ordinary income for that year. Many retirees use the RMD as a baseline and supplement it with additional withdrawals only when other income sources fall short.

The IRS Uniform Lifetime Table, Joint Life Table, and Single Life Table were last revised effective January 2022 to reflect longer life expectancies, lengthening distribution periods and lowering RMDs across the board. Future revisions happen periodically — typically every decade or so — so always verify against the current Publication 590-B before relying on a table from earlier guidance.

The Uniform Lifetime Table (Pub 590-B, Table III) is the default IRS distribution-period table used by most retirement account owners. It assumes a notional beneficiary 10 years younger than the owner, which is why it produces the same RMD regardless of who you actually name. A 73-year-old uses a period of 26.5; a 90-year-old uses 12.2; a 100-year-old uses 6.4.

Yes — via a Qualified Charitable Distribution (QCD). Account holders aged 70½ or older can direct up to $108,000 (2025 limit, indexed annually) per year from a traditional IRA directly to a qualified 501(c)(3) charity. The QCD counts toward your RMD, never appears in your taxable income, and avoids increasing your modified adjusted gross income — which can also help avoid IRMAA Medicare surcharges and reduce the share of Social Security benefits taxed.

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