# 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.

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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.

## 입력

- **Distribution year**
- **Your age on your birthday this year**
- **Account balance on December 31 last year**
- **Younger spouse is sole beneficiary**: Your spouse is the only beneficiary all year and more than 10 years younger, so the joint table applies
- **Spouse's age on their birthday this year**
- **Expected return (per year)**: Used only to project future balances and RMDs
- **Project until age**
- **RMD withdrawn at** (선택 항목: End of year, Start of year)

## 결과

- Required minimum distribution — 주요 결과
- Distribution period
- Share of the balance
- IRS table used
- Deadline
- RMD starting age
- First RMD year
- Total of projected RMDs

## 공식

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

## 계산 예제

### 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: 아니요
- Expected return (per year): 5%
- **Required minimum distribution: 4,065.00**
- **Distribution period: 24.6**
- **IRS table used: Uniform Lifetime (Table III)**
- 검증 출처: 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: 예
- 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)**
- 검증 출처: 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: 아니요
- Expected return (per year): 5%
- **Required minimum distribution: 1,449.06**
- **Distribution period: 26.5**
- **Deadline: April 1, 2026 (first RMD)**
- 검증 출처: 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: 아니요
- 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**
- 검증 출처: 26 CFR 1.401(a)(9)-9(c): distribution period 2.0 at 120 and over

### Born 1956: no RMD until 73 in 2029

- Distribution year: 2026
- Your age on your birthday this year: 70 years
- Account balance on December 31 last year: 400,000
- Younger spouse is sole beneficiary: 아니요
- Expected return (per year): 6%
- Project until age: 80 years
- **Required minimum distribution: 0.00**
- **First RMD year: 2029**
- **RMD starting age: 73 (born 1951 to 1959)**
- **Distribution period: 해당 없음**
- **Total of projected RMDs: 176,882.37**
- 검증 출처: 26 CFR 1.401(a)(9)-2(b)(2)(iv); projection by Python decimal with the regulation's tables

### Born 1960: RMDs start at 75

- Distribution year: 2026
- Your age on your birthday this year: 66 years
- Account balance on December 31 last year: 400,000
- Younger spouse is sole beneficiary: 아니요
- Expected return (per year): 6%
- Project until age: 80 years
- **First RMD year: 2035**
- **RMD starting age: 75 (born 1960 or later)**
- **Total of projected RMDs: 190,048.54**
- 검증 출처: 26 CFR 1.401(a)(9)-2(b)(2)(vi); projection by Python decimal

## 자주 묻는 질문

### 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.

### “RMD calculator (required minimum distribution)”의 정확도는 어느 정도인가요?

정확도는 입력값과 계산 방법의 가정에 따라 달라집니다. 십진 연산은 유효숫자 50자리를 사용하지만, 추정값·수치해석 방법·원본 데이터의 정밀도는 더 낮을 수 있습니다. 표시값을 반올림해도 이러한 한계는 사라지지 않습니다. 독립적인 출처의 풀이와 대조한 계산 예시: 8. 예를 들어 “Publication 590-B: age 75, $100,000, spouse 6 years younger”은 IRS Publication 590-B (2025), Table III example: $100,000 ÷ 24.6 = $4,065와 대조해 확인합니다.

### 이 계산 방법의 출처는 무엇인가요?

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.

## 출처

- [26 CFR 1.401(a)(9)-9: Uniform Lifetime and Joint and Last Survivor tables (from 2022)](https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9)
- [26 CFR 1.401(a)(9)-2(b)(2): applicable age by date of birth](https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-2)
- [IRS Publication 590-B (2025), Appendix B tables II and III and worked examples](https://www.irs.gov/publications/p590b)
- [IRS: Retirement topics — Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds)
- [Proposed rule 2024-14543 (Federal Register, 19 July 2024): applicable age 73 for people born in 1959](https://www.federalregister.gov/documents/2024/07/19/2024-14543/required-minimum-distributions)

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