RMD Calculator
Estimate your Required Minimum Distribution using the IRS Uniform Lifetime Table.
Illustrative schedule assuming the account balance remains unchanged. Actual future RMDs depend on each year's December 31 balance and applicable IRS factor.
| RMD year | Age | IRS factor | Illustrative RMD |
|---|
For educational estimates only. This calculator uses the IRS Uniform Lifetime Table for standard lifetime RMD calculations. It does not calculate inherited-account RMDs, the special Joint and Last Survivor Table, or every plan-specific exception.
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| RMD Calculator 2027 |
RMD Calculator 2027 |Calculate Your Required Minimum Distribution
Planning retirement withdrawals involves more than deciding how much money to take out of an account. If you have a traditional IRA, 401(k), 403(b) or another eligible retirement plan, you may eventually be required to withdraw a minimum amount each year under IRS rules.
These withdrawals are known as Required Minimum Distributions (RMDs). The amount depends on your retirement account balance at the end of the previous year and the applicable IRS life expectancy factor.
Our RMD Calculator helps estimate your annual required minimum distribution, remaining withdrawal amount, estimated tax withholding and future distribution amounts. Enter your details above to get a quick calculation.
What Is a Required Minimum Distribution (RMD)?
A Required Minimum Distribution is the minimum amount that the IRS generally requires an individual to withdraw from certain tax-deferred retirement accounts each year after reaching the applicable RMD starting age.
RMD rules are designed to ensure that money held in tax-deferred retirement accounts is eventually distributed and generally included in taxable income.
RMD requirements can apply to accounts such as:
- Traditional Individual Retirement Accounts (IRAs)
- SEP IRAs
- SIMPLE IRAs
- 401(k) plans
- 403(b) plans
- Governmental 457(b) plans
- Certain other eligible retirement arrangements
Roth IRAs owned by the original account holder are not subject to lifetime RMDs. Designated Roth accounts in employer plans also generally have no lifetime RMD requirement for the original account owner under current rules.
How to Use the RMD Calculator
You can estimate your required withdrawal by entering a few details about your retirement account.
Step 1: Select the RMD year
Choose the calendar year for which you want to estimate your required distribution.
Step 2: Enter your age
Enter your age as of your birthday during the selected RMD year. The applicable IRS distribution factor is based on your age for that year.
Step 3: Enter your retirement account balance
Use the account balance as of December 31 of the previous year. For example, an RMD for 2026 generally uses the account balance on December 31, 2025.
Step 4: Select your account type
Choose the applicable retirement account, such as a Traditional IRA, 401(k), 403(b) or SEP IRA.
Step 5: Add tax and withdrawal information
You can enter estimated federal and state tax rates, withholding percentage and any amount already withdrawn during the year.
Step 6: Calculate your RMD
Select the Calculate RMD button. The calculator displays the estimated annual distribution, remaining amount and other results.
You can also print the calculation or export the results as a CSV file.
RMD Formula: How Is Your Required Minimum Distribution Calculated?
The standard lifetime RMD calculation is based on a simple formula:
RMD = Previous Year-End Account Balance ÷ IRS Distribution Period
The distribution period is taken from the applicable IRS life expectancy table. For most account owners during their lifetime, this is the Uniform Lifetime Table (Table III).
RMD calculation example
Suppose your traditional IRA had a balance of $250,000 on December 31 of the previous year. You turn 75 during the current year, and the applicable Uniform Lifetime Table factor is 24.6.
| Calculation detail | Amount |
|---|---|
| Previous year-end account balance | $250,000 |
| Age during RMD year | 75 |
| IRS distribution factor | 24.6 |
| Calculation | $250,000 ÷ 24.6 |
| Estimated RMD | $10,162.60 |
In this example, the estimated required minimum distribution is approximately $10,162.60.
Your actual RMD may be different if you need to use another IRS life expectancy table or a special retirement-plan rule.
At What Age Do You Have to Start Taking RMDs?
Your RMD starting age generally depends on your date of birth.
Under current federal rules:
| Date of birth | General RMD starting age |
|---|---|
| Before July 1, 1949 | 70½ |
| July 1, 1949 – December 31, 1950 | 72 |
| January 1, 1951 – December 31, 1959 | 73 |
| January 1, 1960 or later | 75 |
The first RMD deadline is generally April 1 of the year following the year you reach your applicable starting age. This delay is optional. If you use it, you will generally need to take two RMDs in that following calendar year: the delayed first distribution and the current year's distribution.
For every subsequent year, the RMD is generally due by December 31.
Check the latest IRS guidance for your specific birth year and account type.
IRS Uniform Lifetime Table
The IRS Uniform Lifetime Table is used by most retirement account owners to determine their annual distribution period. The factor decreases as age increases, which generally results in a larger required withdrawal percentage of the account balance.
Here are selected factors from the table:
| Age | Distribution period | Approximate withdrawal percentage |
|---|---|---|
| 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% |
These are selected examples, not the complete IRS table. Always use the applicable factor for your age and distribution year.
What Is the Difference Between the IRS RMD Tables?
The IRS provides different life expectancy tables because not every retirement distribution situation is the same.
1. Uniform Lifetime Table (Table III)
This is the table most retirement account owners use during their lifetime. It generally applies when the spouse is not the sole beneficiary or when the spouse is the sole beneficiary but is not more than 10 years younger.
2. Joint and Last Survivor Table (Table II)
This table may apply when the account owner's spouse is the sole designated beneficiary and is more than 10 years younger than the account owner.
The factor is based on both the owner's age and the spouse's age.
3. Single Life Expectancy Table (Table I)
This table is generally used for certain beneficiaries calculating distributions from inherited retirement accounts.
Inherited IRA and retirement-plan rules can be more complicated. The applicable method depends on the beneficiary category, the account owner's date of death and other circumstances.
The calculator on this page uses the standard Uniform Lifetime Table and does not calculate every beneficiary or special-spouse situation.
What Happens If You Do Not Take Your RMD?
Missing an RMD deadline can result in an excise tax.
Under current IRS rules, the excise tax on the amount not distributed by the deadline is generally 25%. It may be reduced to 10% if the shortfall is corrected within the applicable correction window.
You may also be able to request a waiver if the shortfall was due to reasonable error and you have taken reasonable steps to correct it.
Do not assume that a missed distribution is automatically waived. Review the IRS instructions and consult a qualified tax professional if you have missed a required withdrawal.
Are RMD Withdrawals Taxable?
For traditional tax-deferred retirement accounts, RMD withdrawals are generally included in taxable income for the year in which the distribution is received.
The final tax amount depends on factors such as:
- Your total taxable income
- Federal income tax bracket
- State income tax rules
- Filing status
- Other retirement income
- Any applicable tax basis or after-tax contributions
The calculator provides an optional simplified tax estimate. Its withholding result is not the same as your final tax liability.
A qualified charitable distribution (QCD) may satisfy some or all of an eligible IRA owner's RMD if the applicable IRS requirements are met.
Can You Withdraw More Than Your RMD?
Yes. You can generally withdraw more than the required minimum amount from your retirement account.
However, taking extra money out in one year does not normally reduce the RMD required for the following year. Each year's distribution is calculated separately using the applicable prior-year account balance and IRS factor.
For this reason, it is useful to review your retirement withdrawals annually.
Can You Combine RMDs From Multiple Retirement Accounts?
The rules depend on the type of account.
For example, an individual who owns multiple traditional IRAs generally calculates the RMD for each IRA separately but may withdraw the combined total from one or more of those IRAs.
Certain 403(b) accounts also have aggregation rules.
However, RMDs from 401(k) plans generally cannot be combined with IRA RMDs or with RMDs from other employer plans. Check the rules for each account before deciding where to take the withdrawal.
Frequently Asked Questions About RMDs
What does RMD stand for?
RMD stands for Required Minimum Distribution. It is the minimum amount that eligible retirement account owners or beneficiaries generally must withdraw each year under IRS rules.
How do I calculate my RMD?
Divide the eligible retirement account balance from December 31 of the previous year by the applicable IRS life expectancy factor for your age and distribution year.
What account balance should I use for an RMD?
For a standard calculation, use the account balance as of December 31 of the calendar year immediately before the year for which you are calculating the RMD.
Do I have to take an RMD from a Roth IRA?
The original owner of a Roth IRA does not have lifetime RMDs under current federal rules. Beneficiaries who inherit Roth IRAs may have distribution requirements.
Are 401(k) accounts subject to RMDs?
Yes. Traditional 401(k) accounts generally have RMD requirements. However, an employee who is still working for the employer sponsoring the plan may qualify for the still-working exception, subject to plan rules and ownership restrictions. This exception generally does not apply to traditional IRAs.
Can I delay my first RMD?
If eligible, you can generally delay your first RMD until April 1 of the year after you reach your applicable starting age. Remember that the following year's RMD is still due by December 31 of that same year.
What happens if I take less than my required RMD?
The amount not withdrawn may be subject to an IRS excise tax. The standard rate is generally 25%, with a possible reduction to 10% if the shortfall is corrected within the applicable period.
Does an RMD count as taxable income?
Traditional IRA and many other tax-deferred retirement account distributions are generally taxable as ordinary income, except to the extent the distribution represents a nontaxable amount such as eligible after-tax basis.
Can I use my RMD for a charitable donation?
An eligible IRA owner may be able to make a qualified charitable distribution directly to an eligible charity. A qualifying QCD can count toward the RMD and may receive different tax treatment from an ordinary taxable withdrawal.
Official IRS Resources for RMD Rules
For the latest requirements, use the IRS publications and guidance rather than relying only on an online calculator.
- IRS Publication 590-B – Distributions from Individual Retirement Arrangements
- IRS Required Minimum Distributions
- IRS Retirement Topics – Required Minimum Distributions
- required minimum distribution calculator
Required Minimum Distributions are an important part of retirement planning for people with tax-deferred retirement accounts. The amount you need to withdraw depends on your previous year-end balance, age and applicable IRS distribution table.
Use the RMD Calculator at the top of this page to estimate your annual withdrawal, check the remaining amount and review a sample future distribution schedule. Before making a retirement withdrawal, confirm your calculation with your account administrator or a qualified tax professional.
Disclaimer: This calculator and article are for educational purposes only. They do not provide tax, legal or investment advice. The calculator uses a simplified Uniform Lifetime Table calculation and does not cover every RMD exception, inherited-account rule, plan provision or special beneficiary calculation. Verify your individual requirements with the IRS or a qualified professional.
