What is a required minimum distribution?
A required minimum distribution (RMD) is the least you must withdraw each year from tax-deferred retirement accounts, such as traditional IRAs, SEP and SIMPLE IRAs, 401(k)s and 403(b)s, once you reach a certain age. The withdrawal is taxed as ordinary income. You can always take more than the minimum, but not less.
When RMDs start
- Born 1951–1959: RMDs start the year you turn 73.
- Born 1960 or later: RMDs start the year you turn 75 (SECURE 2.0).
- First RMD: due by April 1 of the following year. Waiting means taking two RMDs in the same tax year.
- Every later RMD: due by December 31 of each year.
How an RMD is figured
Take the account balance on December 31 of last year and divide it by the life expectancy factor for the age you reach this year, from the IRS Uniform Lifetime Table. For example, at 75 with $500,000: $500,000 ÷ 24.6 = $20,325. The factor shrinks each year, so the share you must take grows.
If your spouse is your sole beneficiary and more than 10 years younger, you use the IRS Joint Life and Last Survivor table instead, which gives a smaller RMD. This calculator uses the Uniform Lifetime Table.
IRS Uniform Lifetime Table
| Age | Factor | Age | Factor | Age | Factor |
|---|---|---|---|---|---|
| 72 | 27.4 | 85 | 16.0 | 98 | 7.3 |
| 73 | 26.5 | 86 | 15.2 | 99 | 6.8 |
| 74 | 25.5 | 87 | 14.4 | 100 | 6.4 |
| 75 | 24.6 | 88 | 13.7 | 101 | 6.0 |
| 76 | 23.7 | 89 | 12.9 | 102 | 5.6 |
| 77 | 22.9 | 90 | 12.2 | 103 | 5.2 |
| 78 | 22.0 | 91 | 11.5 | 104 | 4.9 |
| 79 | 21.1 | 92 | 10.8 | 105 | 4.6 |
| 80 | 20.2 | 93 | 10.1 | 106 | 4.3 |
| 81 | 19.4 | 94 | 9.5 | 107 | 4.1 |
| 82 | 18.5 | 95 | 8.9 | 108 | 3.9 |
| 83 | 17.7 | 96 | 8.4 | 109 | 3.7 |
| 84 | 16.8 | 97 | 7.8 | 110 | 3.5 |
Divide last December 31’s balance by the factor for the age you reach this year. Ages above 110 use the age-110 factor.
Rules to know
- Missing an RMD is costly. The amount not taken can owe a 25% excise tax, reduced to 10% if you correct it in time (generally within two years).
- IRAs can be combined; 401(k)s can’t. Figure each IRA’s RMD separately, but you can take the total from any one or more of your IRAs. 403(b)s can be combined with each other the same way. Each 401(k) or 457(b) plan’s RMD must come from that plan.
- Roth accounts have no RMDs for the owner. That includes Roth IRAs and, since 2024, Roth 401(k) and 403(b) accounts. Beneficiaries do have RMDs.
- Still working? You can usually delay RMDs from your current employer’s plan until you retire, unless you own 5% or more of the business. This doesn’t apply to IRAs.
- An RMD can’t be rolled over or converted to a Roth. Take the RMD first; you can convert more after that.
- Give it to charity tax-free. From age 70½, a qualified charitable distribution (QCD) sent straight from an IRA to a charity counts toward your RMD and isn’t taxable income, up to a yearly limit.
- Inherited IRAs follow different rules, including the 10-year rule for most non-spouse beneficiaries. This calculator is for your own accounts.
Frequently asked questions
Can I take my RMD in pieces?
Yes. You can take it all at once or spread it over the year, as long as the total is out by the deadline.
Should I have tax withheld from my RMD?
You can ask the account provider to withhold federal (and often state) tax from the RMD. Withholding can help you avoid an underpayment penalty without making quarterly estimated payments.
How can I lower future RMDs?
Converting part of a traditional IRA to a Roth before RMDs start lowers the balance future RMDs are figured from, at the cost of tax now. The Roth conversion calculator shows that trade-off for a single year. Qualified charitable distributions also reduce the taxable part of an RMD.
What doesn’t this calculator include?
It doesn’t cover the Joint Life table for a much younger spouse, inherited IRAs, the still-working exception, QCDs or the 2-RMD year if you delay your first one. The tax estimate is one year of simplified federal and state income tax. For a full plan, use the free retirement planner.
Sources
Figures and rules on this page come from these official and independent sources. Tax rules change, so check the latest versions before you act. Last reviewed November 1, 2026.
- IRS: Required minimum distributions FAQs: start age, deadlines, the excise tax, Roth accounts, the still-working exception and combining accounts
- IRS: Retirement topics, required minimum distributions
- IRS Publication 590-B: how to figure an RMD, the Uniform Lifetime Table, the Joint Life table, qualified charitable distributions and inherited IRAs
- IRS Revenue Procedure 2025-32 (PDF): 2026 tax brackets and standard deductions
- IRS: Tax deductions for working Americans and seniors: the $6,000 senior deduction for 2025–2028
- IRS Publication 915: how Social Security benefits are taxed
- CMS: 2026 Medicare Parts A & B premiums and deductibles: 2026 IRMAA income tiers
- Social Security Administration: Medicare premiums: how IRMAA uses income from two years earlier
- Tax Foundation: 2026 state income tax rates and brackets