Quick answer: At age 75 with a $500,000 IRA balance on December 31, your required minimum distribution is $20,325.20 ($500,000 / 24.6). The IRS Uniform Lifetime Table sets your distribution factor by age. Select your age and enter your balance above for your exact RMD.
Last reviewed: October 2026
Key facts
- RMD = your Dec 31 balance / your IRS distribution factor, one division and you are done.
- RMDs begin at age 73 (born 1951-1959) or age 75 (born 1960 or later) under SECURE 2.0.
- Missing an RMD triggers a 25% penalty on the amount you should have taken (10% if corrected quickly).
- Roth IRAs have no RMDs for the original owner; traditional IRAs, 401(k)s, and similar accounts do.
An RMD calculator applies the IRS Uniform Lifetime Table to your age and prior year-end account balance. It divides your December 31 balance by the IRS distribution factor for your age to give your required minimum distribution, the amount federal law forces you to withdraw each year from tax-deferred retirement accounts.
The government gave you a tax break when you contributed to your traditional IRA or 401(k); required minimum distributions are how it finally collects. The math itself is simple, but the deadlines, the starting age, and the penalty for missing one trip people up every year. This free tool gives you your exact RMD in one step, with no signup.
How to use the RMD calculator
- Select your age as of December 31 of the distribution year (the table covers 72 to 90).
- Enter your account balance as of December 31 of last year, the prior year-end value the IRS formula uses.
- Click Calculate to see your RMD amount and the IRS distribution factor applied.
- Repeat for each tax-deferred account, or aggregate IRAs and take the total from any of them.
RMD calculator formula: the IRS Uniform Lifetime Table
The IRS publishes the Uniform Lifetime Table, which assigns every age a distribution period based on joint life expectancy with a beneficiary 10 years younger. You look up the factor for your age and divide. There is no compounding or projection involved: the RMD is always the prior year-end balance divided by this year's factor. If you have multiple traditional IRAs, you calculate each RMD separately but may withdraw the combined total from any one or more of them. For 401(k)s, each plan's RMD must come out of that plan.
One important exception: if your spouse is your sole beneficiary and is more than 10 years younger than you, you use the Joint and Last Survivor Table instead, which gives smaller RMDs. Everyone else uses the Uniform Lifetime Table below.
Worked examples
Example 1: age 75, $500,000 balance
The Uniform Lifetime Table factor for age 75 is 24.6. RMD = 500,000 / 24.6 = $20,325.20. That is the minimum you must withdraw during the calendar year; you may take more, but anything above the minimum is still taxable income.
Example 2: age 80, $320,000 balance
The factor for age 80 is 20.2. RMD = 320,000 / 20.2 = $15,841.58. Notice the RMD grows as a share of the balance with age: at 75 it is about 4.1% of the account, at 80 about 5.0%, because the factor shrinks each year.
IRS Uniform Lifetime Table reference
| Age | Distribution factor | Approx. % of balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
Tips for managing RMDs
- Mark the deadline. Every RMD after your first is due December 31. Your very first RMD can wait until April 1 of the following year, but then you take two RMDs in one tax year, which can push you into a higher bracket.
- Consider a QCD. If you are 70 1/2 or older, a qualified charitable distribution sends money directly to a charity and counts toward your RMD without adding to taxable income.
- Time Roth conversions before RMD age. Converting in your 60s shrinks future RMDs and the taxes on them.
- Aggregate IRAs smartly. You can take the total IRA RMD from whichever IRA has the best investments to sell, but 401(k) RMDs must come from each plan separately.
- Withhold taxes on the withdrawal. RMDs are ordinary income; having federal tax withheld avoids an underpayment surprise in April.
Common mistakes
- Using the wrong balance date. The formula uses December 31 of the prior year, not today's balance.
- Forgetting old 401(k)s. Each employer's plan needs its own RMD calculation and withdrawal.
- Assuming Roth IRAs need RMDs. They do not for the original owner, though inherited Roth IRAs have their own rules.
- Missing the first-year double-up. Delaying your first RMD to April 1 means two taxable distributions in one year.
- Reinvesting blindly. You must withdraw the RMD, but you can immediately reinvest it in a taxable brokerage account if you do not need the cash.
Frequently asked questions
At what age do RMDs start?
Under SECURE 2.0, RMDs start at age 73 if you were born between 1951 and 1959, and at age 75 if you were born in 1960 or later. Your first RMD covers the year you reach that age and is due by April 1 of the following year.
What happens if I miss my RMD?
The IRS charges an excise tax of 25% on the amount you failed to withdraw, reduced to 10% if you correct the shortfall promptly. You still have to take the missed distribution and pay income tax on it.
Do Roth IRAs have required minimum distributions?
No. Roth IRAs have no RMDs for the original owner at any age, which is one reason Roth conversions before RMD age are popular. Designated Roth accounts in 401(k) plans were also freed from RMDs starting in 2024.
Which accounts require RMDs?
Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and most other tax-deferred employer plans require RMDs. You calculate each 401(k) separately and withdraw from each plan; IRAs can be aggregated.
Can I withdraw more than my RMD?
Yes, the RMD is a minimum, not a maximum. Extra withdrawals are allowed but taxed as ordinary income in the year you take them, so large extra withdrawals can push you into a higher tax bracket or raise Medicare premiums.
Are RMDs taxed?
Yes, RMDs from traditional IRAs and 401(k)s are taxed as ordinary income at your marginal rate, except for any after-tax (nondeductible) basis in the account. Qualified charitable distributions are the main exception.
What is the RMD at age 73 on a $400,000 balance?
The IRS Uniform Lifetime Table factor for age 73 is 26.5. RMD = $400,000 / 26.5 = $15,094.34. That is about 3.77% of the account, the first RMD year for someone born between 1951 and 1959 under SECURE 2.0.
How much does the RMD grow from age 75 to 76 on the same balance?
On a $500,000 balance, the age-75 RMD is $500,000 / 24.6 = $20,325.20, and at age 76 the factor drops to 23.7, giving $500,000 / 23.7 = $21,097.05. The RMD grows by $21,097.05 - $20,325.20 = $771.84 in one year, even if the balance does not change, because the distribution factor shrinks with age.
Sources
- Internal Revenue Service (IRS): retirement plan FAQs on required minimum distributions, including SECURE 2.0 ages
- IRS Publication 590-B: distributions from IRAs, with the Uniform Lifetime Table
Key takeaways
- Bookmark this tool and rerun it every December with your new year-end balance.
- RMD = prior Dec 31 balance divided by your age's IRS factor.
- At 75 with $500,000, your RMD is $20,325.20; at 80 with $320,000, it is $15,841.58.
- RMDs start at 73 or 75 under SECURE 2.0; missing one costs 25%.
- Roth IRAs have no owner RMDs; QCDs can satisfy RMDs tax-free from age 70 1/2.
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