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RMD calculator (required minimum distribution)

Calculate your required minimum distribution from the IRS Uniform Lifetime or joint table, your RMD starting age (73 or 75), and future RMDs.

Updated Checked against 8 worked examples

years
$
Your spouse is the only beneficiary all year and more than 10 years younger, so the joint table applies
%
Used only to project future balances and RMDs
More options
years
Try
Required minimum distribution
$
Required minimum distribution: $20,325.20
Shown to 2 decimal places, half-even
Distribution period
24.6
Share of the balance
4.07%
IRS table used
Uniform Lifetime (Table III)
Deadline
December 31, 2026
RMD starting age
73 (born 1951 to 1959)
First RMD year
2024
Total of projected RMDs
$858,275.41

For 2026 you must withdraw at least $20,325.20: $500,000.00 divided by 24.6, the Uniform Lifetime period for age 75. At 5% a year, RMDs through age 100 add up to $858,275.41.

Required minimum distribution by age

$0$10K$20K$30K$40K7580859095100AgeUS dollars

Projected account balance

$0$200K$400K7580859095100AgeUS dollars
Projected RMDs (26 rows)
YearAgeDistribution periodBalance Dec 31 prior yearRMDBalance Dec 31
20267524.6$500,000.00$20,325.20$504,674.80
20277623.7$504,674.80$21,294.30$508,614.24
20287722.9$508,614.24$22,210.23$511,834.72
20297822$511,834.72$23,265.21$514,161.25
20307921.1$514,161.25$24,367.83$515,501.48
20318020.2$515,501.48$25,519.88$515,756.68
20328119.4$515,756.68$26,585.40$514,959.11
20338218.5$514,959.11$27,835.63$512,871.44
20348317.7$512,871.44$28,975.79$509,539.23
20358416.8$509,539.23$30,329.72$504,686.47
How it's calculated S

  1. RMD starting age

    Born in 1951, so RMDs start at 73 (born 1951 to 1959), per 26 CFR 1.401(a)(9)-2(b)(2).

  2. Distribution period

    d(75)=24.6d(75) = 24.6

    Uniform Lifetime Table, age 75 (26 CFR 1.401(a)(9)-9(c); Publication 590-B Table III), in effect since 2022.

  3. RMD for 2026

    RMD=500,000.0024.6=20,325.20\text{RMD} = \frac{500{,}000.00}{24.6} = 20{,}325.20

  4. Share of the balance

    124.6=4.07%\frac{1}{24.6} = 4.07\%

  5. Next year's balance

    Bnext=B(1+0.05)−RMDB_{\text{next}} = B(1 + 0.05) - \text{RMD}

    Each later year divides the new December 31 balance by the next age's period, with the spouse one year older too.

About the RMD calculator

A required minimum distribution is last year's December 31 account balance divided by the distribution period for your age this year. The period comes from the IRS Uniform Lifetime Table, or from the Joint and Last Survivor Table when your spouse is the sole beneficiary and more than 10 years younger, which gives a longer period and a smaller RMD. Both are the tables in 26 CFR 1.401(a)(9)-9 that apply from 2022, reprinted in IRS Publication 590-B.

With the defaults, a 75-year-old with $500,000 on December 31, 2025 divides by 24.6 and must withdraw $20,325.20 in 2026, 4.07% of the balance. At a 5% return the projection then shows each year's RMD to age 100.

Under SECURE 2.0, RMDs start at 73 for people born 1951 to 1959 and at 75 for those born 1960 or later. Roth IRAs need no RMDs while the owner is alive.

Worked examples

Publication 590-B: age 75, $100,000, spouse 6 years younger

Distribution year
2026
Your age on your birthday this year
75 years
Account balance on December 31 last year
100,000
Younger spouse is sole beneficiary
no
Expected return (per year)
5%
Required minimum distribution
4,065.00
Distribution period
24.6
IRS table used
Uniform Lifetime (Table III)

Checked against: IRS Publication 590-B (2025), Table III example: $100,000 ÷ 24.6 = $4,065

Publication 590-B: age 75, spouse 64 and sole beneficiary

Distribution year
2026
Your age on your birthday this year
75 years
Account balance on December 31 last year
100,000
Younger spouse is sole beneficiary
yes
Spouse's age on their birthday this year
64 years
Expected return (per year)
5%
Required minimum distribution
3,953.00
Distribution period
25.3
IRS table used
Joint and Last Survivor (Table II)

Checked against: IRS Publication 590-B (2025), Table II example: $100,000 ÷ 25.3 = $3,953

Publication 590-B Justin example: 73 in 2025, $38,400

Distribution year
2025
Your age on your birthday this year
73 years
Account balance on December 31 last year
38,400
Younger spouse is sole beneficiary
no
Expected return (per year)
5%
Required minimum distribution
1,449.06
Distribution period
26.5
Deadline
April 1, 2026 (first RMD)

Checked against: IRS Publication 590-B (2025): $38,400 ÷ 26.5 (the IRS rounds it to $1,450); first-year deadline April 1 of the next year

Age 120: the last row of the table

Distribution year
2026
Your age on your birthday this year
120 years
Account balance on December 31 last year
10,000
Younger spouse is sole beneficiary
no
Expected return (per year)
5%
Project until age
120 years
Required minimum distribution
5,000.00
Distribution period
2.0
Total of projected RMDs
5,000.00

Checked against: 26 CFR 1.401(a)(9)-9(c): distribution period 2.0 at 120 and over

Questions

How is an RMD calculated?

Divide the account balance on December 31 of last year by the distribution period for the age you reach this year. IRS Publication 590-B's example: a $100,000 IRA balance at the end of 2025 and age 75 in 2026 gives a period of 24.6 from the Uniform Lifetime Table, so the 2026 RMD is $100,000 ÷ 24.6 = $4,065.

At what age do RMDs start?

73 if you were born from 1951 to 1959, and 75 if you were born in 1960 or later, under SECURE 2.0 as written into 26 CFR 1.401(a)(9)-2. The first RMD can wait until April 1 of the following year, but then two RMDs fall in that year. In a 401(k) you may be able to delay until you retire if you still work for the employer.

When do I use the Joint Life and Last Survivor Table?

Only when your spouse is the sole beneficiary of the account for the whole year and is more than 10 years younger than you. Publication 590-B's example: at 75 with a 64-year-old spouse the period is 25.3 instead of 24.6, so the RMD on $100,000 falls from $4,065 to $3,953. Everyone else uses the Uniform Lifetime Table.

What is the penalty for missing an RMD?

An excise tax of 25% of the amount you should have withdrawn and did not, cut to 10% if you take the shortfall within two years, according to the IRS. Missing a $20,000 RMD therefore costs $5,000, or $2,000 when corrected in time. You cannot count extra withdrawals from one year toward the next year's RMD.

Do RMDs apply to Roth IRAs and Roth 401(k)s?

Not while the owner is alive. The IRS states that no withdrawals are required from Roth IRAs, or from designated Roth accounts in a 401(k) or 403(b), during the owner's lifetime. Beneficiaries who inherit a Roth account do have to take distributions under the rules for inherited accounts.

How accurate is the RMD calculator?

Accuracy depends on your inputs and the method's assumptions. Decimal arithmetic uses 50 significant digits, but estimates, numerical methods and source data can be less precise; the displayed rounding does not remove those limits. It is checked against 8 worked examples whose answers come from independent sources; for example, “Publication 590-B: age 75, $100,000, spouse 6 years younger” is checked against IRS Publication 590-B (2025), Table III example: $100,000 ÷ 24.6 = $4,065.

Where does the method come from?

26 CFR 1.401(a)(9)-9: Uniform Lifetime and Joint and Last Survivor tables (from 2022); 26 CFR 1.401(a)(9)-2(b)(2): applicable age by date of birth; IRS Publication 590-B (2025), Appendix B tables II and III and worked examples; IRS: Retirement topics — Required minimum distributions; Proposed rule 2024-14543 (Federal Register, 19 July 2024): applicable age 73 for people born in 1959.

About this calculator

RMDy=By−1d(agey),By=By−1(1+r)−RMDy\text{RMD}_y = \frac{B_{y-1}}{d(\text{age}_y)},\qquad B_y = B_{y-1}(1+r) - \text{RMD}_y

Sources

  1. 26 CFR 1.401(a)(9)-9: Uniform Lifetime and Joint and Last Survivor tables (from 2022)
  2. 26 CFR 1.401(a)(9)-2(b)(2): applicable age by date of birth
  3. IRS Publication 590-B (2025), Appendix B tables II and III and worked examples
  4. IRS: Retirement topics — Required minimum distributions
  5. Proposed rule 2024-14543 (Federal Register, 19 July 2024): applicable age 73 for people born in 1959

For planning only. Lenders, tax authorities and markets apply their own rounding, fees and rules; confirm figures with them before you commit.

Checked against references

8 worked examples with independently sourced answers ship with this calculator. They run in the test suite; you can run them here too.

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