RMD Calculator

What this calculator does

Find out the least you must take out of your retirement account this year, and when it's due. Once you reach a certain age, the IRS makes you withdraw some money each year from accounts you haven't paid tax on yet. These include traditional IRAs, SEP and SIMPLE IRAs, and most 401(k), 403(b) and 457(b) plans. That yearly amount is your required minimum distribution, or RMD. It's your balance at the end of last year divided by a number from the IRS Uniform Lifetime Table, which is based on life expectancy.

Enter your birth year, your balance on last December 31 and the year you're taking the money out. The calculator finds your age and checks whether your RMDs have started. Under the SECURE 2.0 rules, they start at 73 if you were born from 1951 to 1959, and at 75 if you were born in 1960 or later. It then looks up your divisor and gives your RMD and its deadline. A table also projects the next ten years at a growth rate you choose.

Where it's used

Why this math matters outside the classroom:

• Yearly withdrawals. A 74-year-old with $500,000 in a traditional IRA divides by 25.5 and must take out at least $19,607.84 that year.
• Tax planning. Retirees add the RMD to Social Security and pension income to estimate their taxable income for the year.
• First-year timing. Someone turning 73 in 2026 decides whether to take the first RMD in 2026 or wait until April 1, 2027 and take two in 2027.
• Several accounts. An owner with two IRAs worth $200,000 and $100,000 at age 73 owes $300,000 ÷ 26.5, about $11,320.75, from either or both.
• Charitable giving. Retirees send part of an RMD straight from the IRA to a charity as a qualified charitable distribution to keep it out of taxable income.

Grade level and standards: Grades 6–7; Common Core State Standards for Mathematics 6.NS.B.3. © Copyright 2010. National Governors Association Center for Best Practices and Council of Chief State School Officers. All rights reserved.

How to use it

1. Enter the year you were born and the account's balance on December 31 of last year.
2. Enter the year you're taking the money out (this year, unless you change it).
3. If you like, change the growth rate used for the projection. Tick the box if your spouse is more than 10 years younger and your only beneficiary.
4. Read your RMD and its deadline. Then use the table to see how future RMDs might change.

What the inputs mean

Account balance on December 31 of last year

Use the account's value on December 31 of the year before, from your year-end statement. If you have several IRAs, figure each RMD on its own. Then you can take the total from any one or more of them. A 401(k) is different: each plan's RMD must come from that plan.

Distribution year

Your age for the table is the age you reach on your birthday this year. That's true even if your birthday comes after you take the money.

Expected yearly growth for the projection (optional)

Only used for the projection table. Real returns go up and down from year to year.

My spouse is more than 10 years younger and is my sole beneficiary

This applies if your spouse is more than 10 years younger and your only beneficiary for the whole year. Then you use a different IRS table, the Joint and Last Survivor table, which gives a smaller RMD. This calculator shows the Uniform Lifetime figure, so in that case treat it as the most you'd need to take.

Formula and method

age = distribution year − birth year
RMDs start: age 73 (born 1951–1959) or 75 (born 1960 or later)
RMD = balance on December 31 of last year ÷ Uniform Lifetime divisor for age
projection: next balance = (balance − RMD) × (1 + growth)

The divisor is the number you divide your balance by. The Uniform Lifetime Table gives one for each age from 72 to 120 and over. It starts at 26.5 at age 73 and gets smaller as you age. So the share you must take out grows: about 3.8% at 73, 5.0% at 80, 8.2% at 90 and 15.6% at 100.

Your first RMD is for the year you reach the starting age. But you can wait until April 1 of the next year to take it. Every RMD after that is due by December 31. If you wait on the first one, you'll take two RMDs in the same year. That can push you into a higher tax bracket.

Worked example

You were born in 1952 and your traditional IRA was worth $500,000 on December 31, 2025. What must you withdraw in 2026?

1. Age in 2026: 2026 − 1952 = 74.
2. Born in 1952, your RMDs started in 2025, the year you turned 73, so the 2026 RMD is due by December 31, 2026.
3. The Uniform Lifetime divisor for age 74 is 25.5.
4. RMD: $500,000 ÷ 25.5 = $19,607.84, about 3.92% of the balance.

Result: You must withdraw at least $19,607.84 from the IRA by December 31, 2026. At 5% growth, the 2027 RMD would be about $20,504.54.

Understanding the result

The RMD is the least you must take, not a suggestion. You can always take more. But anything above the RMD doesn't count toward next year's amount.

RMDs are taxed as regular income, except any part that came from money you'd already paid tax on. If the extra income worries you, there are options. A qualified charitable distribution sends money straight to a charity; it counts toward your RMD but isn't taxed. Another option is converting some savings to a Roth account bit by bit in the years before RMDs start.

If you miss an RMD, the IRS charges a 25% penalty tax on the amount you didn't take. It drops to 10% if you fix it within the allowed time. So it's worth taking it on time.

Assumptions and limitations

• It uses the IRS Uniform Lifetime Table (Pub 590-B, Appendix B, Table III), in use since 2022.
• Starting ages come from the SECURE 2.0 Act: 73 for people born 1951 through 1959, and 75 for people born in 1960 or later.
• The account owner is alive. The balance is last December 31's value, with no rollovers or recharacterizations (moves between account types) still in progress.
• Inherited IRAs follow different rules, such as the 10-year rule or the Single Life table. They aren't covered here.
• The Joint and Last Survivor table for a much younger spouse isn't built in. The result is flagged instead.
• The original owner of a Roth IRA never has RMDs, and since 2024 neither do Roth accounts in workplace plans. Exceptions for people still working and in their current employer's plan aren't modeled.
• This is an estimate for planning, not tax advice. The official figures come from your account provider and IRS Publication 590-B.

Frequently asked questions

Sources

• IRS Publication 590-B, Distributions from Individual Retirement Arrangements (checked 2026-10-19)
• Federal Register: Required Minimum Distributions (2024 regulations) (checked 2026-10-19)

How this calculator is checked

Method: IRS Publication 590-B (2025), Appendix B Table III (Uniform Lifetime) and the required-beginning-date rules; SECURE 2.0 Act section 107 starting ages as read by the 2024 IRS final regulations (figures in src/lib/finance/retirement-2026.ts). The calculation is covered by automated tests with known reference values and edge cases. Last updated 2026-10-18. Found a problem? Tell us.

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