RMD Calculator

This RMD calculator divides your year-end account balance by the distribution period the IRS assigns to your age. Example: $500,000 at age 75 means a required minimum distribution of $20,325.20 for the year.

Example: Account balance on 31 December of last year 500,000 $ · Your age at the end of this year 75 years · Expected return for the outlook 5 % per year → Required minimum distribution: RMD = $20,325.20 for the year ($500,000.00 ÷ 24.6). Source: Pub. 590-B, Table III, IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) – Appendix B, Table III (Uniform Lifetime); retrieved 4 Oct 2026. Updated: 5 October 2026.

Account balance on 31 December of last year

Traditional IRA, SEP IRA, SIMPLE IRA or workplace plan. Calculate each account separately.

Your age at the end of this year

years

The age you reach on your birthday this year. RMDs start with the year you turn 73.

Expected return for the outlook

% per year

Only used for the table of later years, not for this year’s RMD.

My ToolboxYour inputs are saved in this browser only.

Result

Required minimum distribution: RMD = $20,325.20 for the year ($500,000.00 ÷ 24.6)
Outlook for the coming years (estimate): Age Distribution period Balance at start RMD
75 24.6 500,000.00 20,325.20
76 23.7 504,674.80 21,294.30
77 22.9 508,614.24 22,210.23
78 22.0 511,834.72 23,265.21
79 21.1 514,161.25 24,367.83
80 20.2 515,501.48 25,519.88
81 19.4 515,756.68 26,585.40
82 18.5 514,959.11 27,835.63
83 17.7 512,871.44 28,975.79
84 16.8 509,539.23 30,329.72
85 16.0 504,686.47 31,542.90
86 15.2 498,377.89 32,788.02
87 14.4 490,508.77 34,063.11
88 13.7 480,971.10 35,107.38
89 12.9 469,912.27 36,427.31
Working: Uniform Lifetime Table (IRS Publication 590-B, Table III): age 75 → distribution period 24.6.
Balance on 31 December ÷ distribution period: $500,000.00 ÷ 24.6 = $20,325.20.
Taken in 12 equal parts that is $1,693.77 a month; the RMD equals 4.07% of the balance.
Outlook: next balance = balance × (1 + 5%) − RMD, then divided by the period for the next age.; Uses the Uniform Lifetime Table from IRS Publication 590-B as read on irs.gov in October 2026. If your spouse is your sole beneficiary and more than 10 years younger, the Joint Life table applies and the RMD is lower. Inherited accounts follow other rules. Not tax advice – confirm the amount with your plan custodian or a tax professional.

Age	Distribution period	Balance at start	RMD
75	24.6	500,000.00	20,325.20
76	23.7	504,674.80	21,294.30
77	22.9	508,614.24	22,210.23
78	22.0	511,834.72	23,265.21
79	21.1	514,161.25	24,367.83
80	20.2	515,501.48	25,519.88
81	19.4	515,756.68	26,585.40
82	18.5	514,959.11	27,835.63
83	17.7	512,871.44	28,975.79
84	16.8	509,539.23	30,329.72
85	16.0	504,686.47	31,542.90
86	15.2	498,377.89	32,788.02
87	14.4	490,508.77	34,063.11
88	13.7	480,971.10	35,107.38
89	12.9	469,912.27	36,427.31

How it is calculated

A required minimum distribution (RMD) is the smallest amount the IRS requires you to withdraw each year from tax-deferred retirement accounts once you reach age 73. It applies to traditional, SEP and SIMPLE IRAs and to workplace plans such as a 401(k) or 403(b). Roth IRAs have no RMD while the original owner is alive.

Formula

RMD = account balance on 31 December of the previous year ÷ distribution period. The distribution period comes from the Uniform Lifetime Table (Table III in IRS Publication 590-B) and depends only on the age you reach in the year of the distribution: 26.5 at 73, 24.6 at 75, 20.2 at 80, 16.0 at 85, 12.2 at 90 and 2.0 from age 120.

Worked example

You turn 75 this year and the account held $500,000 on 31 December. The table gives 24.6, so the RMD is $500,000 ÷ 24.6 = $20,325.20, or $1,693.77 a month – 4.07% of the balance. If the remaining money grows by 5%, next year starts at $504,674.80; at age 76 the period is 23.7 and the RMD rises to $21,294.30. The share you must withdraw grows every year because the period shrinks.

Deadlines and penalty

The first RMD may be delayed until 1 April of the year after you turn 73; every later one is due by 31 December. Delaying means two taxable withdrawals in one year.
If you withdraw too little, the IRS charges an excise tax of 25% of the shortfall, reduced to 10% if you correct it within two years.
With several IRAs you work out each RMD separately but may take the total from any of them. RMDs from 401(k) plans must come from each plan.
If you are still working, you can delay RMDs from your current employer’s plan (for example a 401(k)) until the year you retire, unless you are a 5% owner of the business. This exception does not apply to IRAs.

The table is updated only when the IRS issues new life-expectancy figures; the ages and deadlines are set by law and can change. Check irs.gov before you act.

Frequently asked questions

How do I calculate my RMD?

Divide the balance on 31 December of last year by the distribution period for the age you reach this year. Example: $500,000 ÷ 24.6 at age 75 = $20,325.20.

At what age do RMDs start?

In the year you reach 73. With $500,000 the first RMD would be $500,000 ÷ 26.5 = $18,867.92. You may take that first one as late as 1 April of the following year. Under the SECURE 2.0 Act the starting age rises to 75 from 2033: IRS final regulations set it at 75 for anyone born in 1960 or later.

What is the RMD on $100,000 at age 80?

The distribution period at 80 is 20.2, so the RMD is $100,000 ÷ 20.2 = $4,950.50.

What happens if I miss an RMD?

The IRS can charge an excise tax of 25% of the amount you failed to withdraw. It drops to 10% if you take the missing amount and file the correction within two years.

Does a Roth IRA have RMDs?

Not for the original owner. Designated Roth accounts in 401(k) and 403(b) plans are exempt during the owner’s lifetime as well. Beneficiaries who inherit these accounts do have to take distributions.

Sources and legal basis

As of: 5 October 2026 · Editorial policy