Required Minimum Distribution
RMD Calculator
Updated May 9, 2026 · Uses the IRS Uniform Lifetime Table + SECURE Act 2.0 rules.
Required Minimum Distribution
for —
At age 73 with a Traditional IRA balance of $500,000, your IRS distribution period is 26.5, so your 2026 RMD is approximately $18,868. Missing your RMD triggers a 25% penalty on the amount not withdrawn.
Typical scenario — enter your details above for your personalized estimate.
Not Tax or Investment Advice — IRS Circular 230 Notice: Any U.S. federal tax information provided by this calculator is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related matter.
RMDs and the IRS Uniform Lifetime Table are subject to change. This calculator uses the current Uniform Lifetime Table per IRS Publication 590-B and SECURE Act 2.0. Consult a qualified tax professional and your account custodian for your official RMD amount.
| Year | Age | Start Balance | RMD | End Balance |
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How RMDs Work
What Is an RMD?
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw annually from tax-deferred retirement accounts like Traditional IRAs and 401(k)s.
The IRS requires these withdrawals to ensure that retirement savings are eventually taxed.
RMD Formula
RMD = Account Balance ÷ Distribution Period
- Account Balance: Dec 31 of prior year
- Distribution Period: From IRS Uniform Lifetime Table (Table III)
SECURE Act 2.0 Changes
- RMD age increased: 73 (born 1951–1959); 75 (born 1960+)
- Reduced penalty: 50% → 25% (10% if corrected)
- Roth 401(k): No RMDs during the owner's lifetime (2024+)
RMD Planning Tips
- QCDs: Donate up to $111,000 from IRA to charity (age 70.5+)
- Don't delay first RMD: Two RMDs in one year = higher tax bracket
- Aggregate IRA RMDs: Take from any combination of Traditional IRAs
RMD Strategies
Combine Multiple IRAs
You can calculate your total RMD across all Traditional IRAs and then take the distribution from any one or combination of those accounts.
Note: 401(k)s must have their RMDs taken separately from each plan.
Consider Roth Conversions
Converting Traditional IRA funds to Roth before RMDs begin can reduce future RMD amounts and overall tax liability.
Roth IRAs do not have RMDs for the original account owner.
Avoid the Penalty
Failing to take your full RMD results in a 25% excise tax on the amount not withdrawn (reduced from 50% under SECURE Act 2.0).
The penalty drops to 10% if corrected within a certain timeframe.
Taking More Than Your RMD
You can always withdraw more than your RMD. However, excess withdrawals:
- Are still taxed as ordinary income
- Cannot be applied to future years' RMDs
Frequently Asked Questions
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw annually from tax-deferred retirement accounts like Traditional IRAs and 401(k)s starting at age 73 (or 75 if born in 1960 or later). The IRS requires these withdrawals to ensure retirement savings are eventually taxed.
Under SECURE Act 2.0, RMDs start at age 73 for those born 1951–1959, and age 75 for those born in 1960 or later. Your first RMD can be delayed until April 1 of the year after you reach RMD age, but you'll need to take two RMDs that year.
Your RMD is calculated by dividing your account balance (as of December 31 of the prior year) by your distribution period from the IRS Uniform Lifetime Table. For example, at age 73, your distribution period is 26.5, so a $500,000 balance would have an RMD of $18,868.
Failing to take your full RMD results in a 25% excise tax on the amount not withdrawn (reduced from 50% under SECURE Act 2.0). This penalty can be reduced to 10% if corrected within a certain timeframe.
No, Roth IRAs do not have RMDs for the original account owner. However, inherited Roth IRAs are subject to distribution rules, including the 10-year rule for most non-spouse beneficiaries under SECURE Act 2.0.
Yes, you can calculate your total RMD across all your Traditional IRAs and then take the distribution from any one or combination of those IRAs. However, 401(k)s must have their RMDs taken separately from each plan.
Related Guides
Related Retirement Calculators
Official Sources
- IRS Publication 590-B: Distributions from IRAs (opens in new tab) — Authoritative IRS guidance on RMD calculations and the Uniform Lifetime Table.
- IRS RMD FAQs (opens in new tab) — Plain-English answers from the IRS on common RMD questions, deadlines, and penalty waivers.
- SSA: Retirement Benefits and Taxes (opens in new tab) — How RMDs interact with Social Security and IRMAA in retirement.
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