RMD Calculator
Work out your 2026 required minimum distribution from a traditional IRA or 401(k) using the current IRS Uniform Lifetime Table.
RMD Calculator
Account Balance
Total value of your traditional IRA or 401(k) on December 31 of last year.
Your Age
The age you reach by the end of this year. RMDs begin at 73 (or 75 if born 1960 or later).
Spouse Beneficiary
Is your spouse your sole beneficiary and more than 10 years younger than you?
Marginal Tax Rate
Your estimated federal tax bracket, used for the estimated-tax figure.
Notes
- Roth IRAs have no RMDs during the original owner's lifetime. This calculator is for traditional, pre-tax accounts only.
- Your first RMD can be deferred to April 1 of the year after you reach RMD age, but every later RMD is due by December 31. Deferring the first one stacks two distributions into one tax year.
- These figures are estimates for educational purposes. Confirm your exact RMD with your plan administrator or a tax professional, and see IRS Publication 590-B.
Plan around your RMD income
Tax47 builds your full federal return from real W-2, 1099, and retirement income, so you can see how an RMD changes your refund or balance due.
How the RMD calculation works
The RMD formula is straightforward: take the fair market value of your account on December 31 of the prior calendar year and divide it by a life expectancy factor. For most account owners that factor comes from the IRS Uniform Lifetime Table, which assigns a distribution period to each age starting at 72.
Here is a worked example. Say you turn 73 this year and your traditional IRA was worth $500,000 at the end of last year. The Uniform Lifetime Table factor for age 73 is 26.5. Dividing $500,000 by 26.5 gives an RMD of about $18,868, which works out to roughly 3.77% of the balance. Each year the factor shrinks, so the percentage you have to withdraw rises as you age.
If you hold several traditional IRAs, you calculate the RMD for each one but can take the combined total from any single account. Employer plans such as 401(k)s are handled plan by plan.
RMD age rules under SECURE 2.0
The SECURE 2.0 Act of 2022 raised the age at which RMDs begin. If you were born between 1951 and 1959, your RMDs start at age 73. If you were born in 1960 or later, they start at age 75 (this later age takes effect in 2033). Owners born before 1951 should already be taking distributions under the prior rules.
Watch the first-year deadline trap. Your very first RMD can be delayed to April 1 of the year after you reach RMD age, but every RMD after that is due by December 31. If you defer the first one, you end up taking two taxable distributions in the same calendar year, which can push you into a higher bracket. The Tax Bracket Calculator can show how that extra income stacks up.
When the Joint Life table applies
There is one common exception to the Uniform Lifetime Table. If your spouse is your sole beneficiary for the entire year and is more than 10 years younger than you, you use the IRS Joint Life and Last Survivor Expectancy Table instead. That table reflects two life expectancies, so the factor is larger and your required withdrawal is smaller.
For version one, this tool computes every result with the Uniform Lifetime Table. When you mark the younger-spouse condition as Yes, treat the figure shown as a conservative upper estimate. Your actual RMD will be lower. Look up the precise joint factor in Appendix B, Table II of IRS Publication 590-B.
RMD taxes and the missed-distribution penalty
Distributions from traditional accounts are taxed as ordinary income in the year you take them. They are added on top of Social Security, pensions, and any other income, so a large RMD can raise your marginal rate, increase the taxable portion of Social Security, and affect Medicare premiums.
Missing an RMD is costly. The IRS charges a 25% excise tax on the amount you failed to withdraw, reported on Form 5329. If you correct the shortfall within the two-year correction window, the penalty drops to 10%, and you can request a waiver for reasonable cause. To plan ahead, you can pair RMD withdrawals with strategies such as a partial conversion using the Roth IRA Conversion Calculator.
Frequently Asked Questions
Common questions about rmd calculator
What is a required minimum distribution (RMD)?
An RMD is the smallest amount you have to withdraw each year from a traditional IRA, 401(k), or other pre-tax retirement account once you hit RMD age. The IRS requires it so that tax-deferred savings eventually get taxed. The amount is your prior-year-end balance divided by a life expectancy factor from an IRS table.
At what age do I have to start taking RMDs in 2026?
Under the SECURE 2.0 Act, RMDs begin at age 73 for owners born between 1951 and 1959, and at age 75 for owners born in 1960 or later (effective 2033). If you were born before 1951, you should already be taking RMDs.
How is my RMD calculated?
Take the fair market value of your account on December 31 of the prior year and divide it by the life expectancy factor for your age. For most owners that factor comes from the IRS Uniform Lifetime Table. As an example, a $500,000 balance at age 73 (factor 26.5) gives an RMD of about $18,868.
Which IRS table should I use to calculate my RMD?
Most account owners use the Uniform Lifetime Table. If your spouse is your sole beneficiary and is more than 10 years younger than you, you use the Joint Life and Last Survivor Table instead, which produces a smaller RMD. Beneficiaries of inherited accounts use the Single Life Table. You can find the tables in IRS Publication 590-B.
What happens if I miss my RMD deadline?
The IRS charges a 25% excise tax on the amount you failed to withdraw. If you correct the shortfall within the two-year correction window, the penalty drops to 10%. You report and figure the tax on Form 5329, and you can request a waiver for reasonable cause.
Do Roth IRAs and Roth 401(k)s have RMDs?
Roth IRAs have no RMDs during the original owner's lifetime. As of 2024, Roth 401(k) accounts also no longer require lifetime RMDs. This calculator is for traditional, pre-tax accounts such as traditional IRAs and traditional 401(k)s.
Are RMDs taxable, and how much tax will I owe?
RMDs from traditional accounts are taxed as ordinary income at your marginal federal rate, and possibly state tax too. The estimate here multiplies your RMD by the bracket you select. A $20,000 RMD at a 22% marginal rate adds roughly $4,400 to your federal tax bill before any other income is counted.
Can I withdraw more than my RMD, and what about multiple accounts?
Yes, you can always withdraw more than the required minimum, though the extra is still taxable. If you have several traditional IRAs, you figure the RMD for each but can take the total from any one or any combination. 401(k) plans are calculated and withdrawn separately, plan by plan.