=CalcFolio

RMD Calculator

Enter your account balance, age and birth year to calculate this year's required minimum distribution.

Your account

$

RMD start age is 73 for anyone born in 1951 under SECURE 2.0 (73 for 1951-1959, 75 for 1960 and later).

Required minimum distribution
$20,325.20
Distribution divisor
24.6
As % of balance
4.07%

Uses the IRS Uniform Lifetime Table. If your spouse is your sole beneficiary and more than 10 years younger, a different IRS table applies and gives a smaller RMD — this calculator doesn't cover that case.

How the calculation works

The IRS Uniform Lifetime Table assigns a distribution-period divisor to each age. Dividing your account balance from December 31 of the prior year by that divisor gives the minimum you must withdraw this year. The divisor shrinks as you age, so the required percentage of the balance grows over time.

A worked example

A $500,000 balance at age 75 uses a divisor of 24.6, giving a required distribution of $20,325 — about 4.07%of the balance. This matches the IRS's own published example in Publication 590-B.

Frequently asked questions

What happens if I don't take my full RMD?

The IRS charges an excise tax on the shortfall — 25% of the amount you should have withdrawn but didn't, reduced to 10% if you correct it within two years. There's generally a path to a waiver for a genuine first-time, reasonable-cause mistake if corrected promptly.

Why does the divisor get smaller as I get older?

The divisor reflects remaining life expectancy, which naturally shortens with age — a smaller divisor means a larger required percentage of the balance comes out each year, which is by design, to ensure the tax-deferred account is drawn down over a person's expected lifetime.

Do Roth IRAs have RMDs?

No — Roth IRAs have never required lifetime RMDs for the original owner, and since 2024, Roth 401(k)s are treated the same way under SECURE 2.0. Only Traditional IRAs, SEP-IRAs, SIMPLE IRAs and traditional employer plans require lifetime RMDs.

What if my spouse is much younger than me?

If your spouse is your sole beneficiary and more than 10 years younger, the IRS Joint and Last Survivor Table applies instead, which produces a larger divisor and a smaller required distribution. This calculator covers the more common Uniform Lifetime Table case only.

This calculator provides estimates for general informational purposes only and is not tax advice. Divisors reflect the IRS Uniform Lifetime Table (Treas. Reg. §1.401(a)(9)-9) in effect since 2022. Consult a tax professional for guidance specific to your situation, especially for inherited accounts or a much younger spouse beneficiary.