RMD Calculator Required Minimum Distribution
RMD Calculator
RMD Parameters
Your current age: 75
Check if spouse is sole beneficiary and 10+ years younger
Used to project future account balances
Your RMD for 2025
Your Required Minimum Distribution
$0.00
Distribution period: 0 years
RMD Calculation
Account Balance
$200,000.00
Distribution Period
0
Required Minimum Distribution
$0.00
Important Deadline
You must withdraw your RMD by December 31, 2025. First-time RMDs can be delayed until April 1 of the following year, but this means taking two distributions in one year.
The RMD calculator determines your Required Minimum Distribution — the amount the IRS requires you to withdraw annually from tax-deferred retirement accounts starting at age 73. Missing an RMD triggers a 25% excise tax on the amount not withdrawn.
How RMDs Are Calculated
The IRS requires you to divide your account balance as of December 31 of the prior year by a life expectancy factor from the Uniform Lifetime Table. The factor decreases each year as you age, meaning the required withdrawal percentage increases over time.
RMD = Prior Year-End Account Balance / IRS Life Expectancy Factor
Example: $600,000 balance at end of prior year. Age 75 factor = 24.6. RMD = $600,000 / 24.6 = $24,390 required withdrawal.
IRS Uniform Lifetime Table (Selected Ages)
| Age | Life Expectancy Factor | RMD % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 78 | 22.9 | 4.37% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
| 100 | 6.4 | 15.63% |
Which Accounts Have RMDs?
| Account Type | RMD Required? | Starting Age |
|---|---|---|
| Traditional IRA | Yes | 73 |
| 401(k), 403(b), 457(b) | Yes (unless still employed) | 73 |
| SEP IRA | Yes | 73 |
| SIMPLE IRA | Yes | 73 |
| Roth IRA | No | N/A |
| Roth 401(k) | Yes (prior to 2024) | Now exempt under SECURE 2.0 |
RMD Tax Impact
RMDs are taxed as ordinary income in the year withdrawn. A large RMD can push you into a higher bracket, increase Medicare premiums (IRMAA surcharges apply above $103,000 single/$206,000 joint income), and make more of your Social Security benefits taxable. Planning withdrawals before age 73 — such as Roth conversions — can reduce future RMDs and their tax impact.
Frequently Asked Questions
At what age do RMDs start?⌄
RMDs start at age 73 under the SECURE 2.0 Act (signed into law in 2022). This was increased from age 72. The age will increase again to 75 for people who turn 74 after December 31, 2032.
What is the penalty for missing an RMD?⌄
The penalty for not taking the full RMD is 25% of the amount that was not withdrawn. Under SECURE 2.0, this was reduced from 50%. If you correct the error within 2 years through the IRS Self-Correction Program, the penalty drops to 10%.
Can I avoid RMDs?⌄
Roth IRAs have no RMDs during the owner's lifetime. Rolling Traditional IRA or 401(k) money into a Roth IRA before age 73 (Roth conversion) eliminates future RMDs on converted amounts. You pay income tax on the conversion but avoid RMDs. A Qualified Longevity Annuity Contract (QLAC) can defer up to $200,000 of RMDs to age 85.
Do I have to take RMDs from all accounts separately?⌄
For Traditional IRAs, you calculate each account's RMD separately but can take the total from any one or combination of your IRAs. For 401(k)s and other employer plans, each plan's RMD must be taken from that specific plan. You cannot aggregate across different types of accounts.
Can I reinvest my RMD?⌄
You cannot put it back into the same tax-deferred account, but you can invest it in a taxable brokerage account or a Roth IRA (if you have earned income and meet the income limits). The RMD itself cannot be rolled over, but there is no rule against investing the after-tax proceeds.