🔒 SECURE ACT 2.0

RMD Calculator

Calculate your exact Required Minimum Distribution using the IRS Uniform Lifetime Table. Includes a spouse-beneficiary option, penalty calculator, and 20-year projection.

2026 RMD Key Facts

RMD Start Age
73
First RMD Deadline
April 1
Missed RMD Penalty
25%
Corrected Penalty
10%
Roth IRA RMD
None ✓
Table Used
Uniform Lifetime

RMD Calculator

Required Minimum Distribution calculator

ACCOUNT OWNER

ACCOUNT BALANCE

SPOUSE BENEFICIARY

PROJECTION SETTINGS

Your 2026 Required Minimum Distribution

$20,325

Age 75 · Balance $500,000 · Distribution Period 24.6

📅 Deadline: December 31, 2026

24.6

Dist. Period

4.1%

Withdrawal Rate

$2,439

Est. Tax Owed

$17,886

After-Tax Amount

⚠️ What If You Miss or Underpay Your RMD?

$5,081

25% Penalty (Missed)

$2,033

10% Penalty (Corrected)

$7,520

25% Penalty + Tax

If you miss an RMD, file Form 5329 and request a waiver promptly. The IRS reduces the penalty to 10% if the error is corrected within 2 years. Always take your RMD by December 31 (or April 1 in your first RMD year).

📋 IRS Uniform Lifetime Table — Your Age Highlighted

AgeDistribution PeriodWithdrawal Rate
Age 7227.43.6%
Age 7326.53.8%
Age 7425.53.9%
Age 75 — You24.64.1%
Age 7623.74.2%
Age 7722.94.4%
Age 7822.04.5%

📈 RMD Projections: Required Withdrawal vs Remaining Balance

$0k$110k$220k$330k$440k$550k75777981838587899193
RMD Amount Remaining Balance

📅 20-Year RMD Projection Schedule

YearAgeBalance (Start)Dist. PeriodRMD RequiredTaxYear-End Balance
202675$500,00024.6$20,325$2,439$503,659
202776$503,65923.7$21,251$2,550$506,527
202877$506,52722.9$22,119$2,654$508,629
202978$508,62922.0$23,119$2,774$509,785
203079$509,78521.1$24,160$2,899$509,906
203180$509,90620.2$25,243$3,029$508,896
203281$508,89619.4$26,232$3,148$506,797
203382$506,79718.5$27,394$3,287$503,373
203483$503,37317.7$28,439$3,413$498,681
203584$498,68116.8$29,683$3,562$492,447
203685$492,44716.0$30,778$3,693$484,753
203786$484,75315.2$31,892$3,827$475,504
203887$475,50414.4$33,021$3,963$464,607
203988$464,60713.7$33,913$4,070$452,229
204089$452,22912.9$35,056$4,207$438,031
204190$438,03112.2$35,904$4,309$422,233
204291$422,23311.5$36,716$4,406$404,793
204392$404,79310.8$37,481$4,498$385,678
204493$385,67810.1$38,186$4,582$364,866
204594$364,8669.5$38,407$4,609$342,782

Understanding Required Minimum Distributions

Required Minimum Distributions (RMDs) are mandatory annual withdrawals the IRS requires from traditional tax-deferred retirement accounts once you reach age 73. Our RMD calculator uses the actual IRS Uniform Lifetime Table to compute your exact required amount, penalty exposure, and a 20-year projection. See also our IRA calculator, Roth IRA calculator (no RMDs), and retirement calculator.

📋 RMD Rules & Deadlines

  • Start age: 73 (SECURE Act 2.0)
  • First RMD: By April 1 of the year after you turn 73
  • Subsequent RMDs: December 31 each year
  • Watch out: Delaying the first RMD means two distributions land in one year
  • Multiple accounts: Traditional IRAs can be aggregated
  • 401(k)s: Must each be withdrawn separately — can't aggregate

🧮 How RMD Is Calculated

  • Formula: Account Balance ÷ IRS Distribution Period
  • Balance used: December 31 of the prior year
  • Table: IRS Uniform Lifetime Table (most retirees)
  • Spouse 10+ years younger: Joint and Last Survivor Table (lower RMD)
  • Age 73 divisor: 26.5 → withdrawal rate ~3.77%
  • Age 80 divisor: 20.2 → withdrawal rate ~4.95%

💡 RMD Strategies

  • Qualified Charitable Distribution: Donate up to $108,000 directly from an IRA — counts as your RMD but isn't taxable income
  • Roth conversion: Convert IRA to Roth before 73 to reduce future RMDs
  • Reinvest excess: If you don't need it, invest the after-tax proceeds in a taxable account
  • Avoid double RMD: Take your first RMD by December 31 of your turning-73 year, not the following April
  • Medicare impact: RMDs add to income which may affect Medicare premiums (IRMAA)

🏦 Which Accounts Have RMDs?

RMD Required

Traditional IRA, SEP-IRA, SIMPLE IRA, 401(k)/403(b)/457(b) plans, inherited Roth IRAs (for non-spouse beneficiaries).

No RMD Required

Roth IRA (during the original owner's lifetime), Roth 401(k) (starting 2024 under SECURE 2.0), a still-working employee's current employer 401(k) in most plans.

— FAQ

Frequently Asked Questions