RMD Calculator
Calculate your Required Minimum Distribution using 2022 IRS Uniform Lifetime Tables. Supports Traditional IRA, 401(k), SEP IRA, and inherited accounts. Includes a 10-year projection and estimated tax withholding.
Use the December 31 balance from the prior year
RMDs are required starting at age 73 (SECURE 2.0)
Inherited IRA uses simplified single life expectancy
Used for the 10-year balance projection
Federal + state income tax rate for withholding estimate
This Year's RMD
$20,325
Required withdrawal
Distribution Period
24.6
Years (IRS table factor)
Est. Tax Withholding
$4,472
At 22% tax rate
After-Tax Amount
$15,854
Net after taxes
10-Year RMD Projection
10-Year Projection Table
Based on 6% annual return. Account balance assumes prior-year end balance.
| Year | Age | Account Balance | Dist. Period | RMD Amount | Est. Tax | After-Tax RMD |
|---|---|---|---|---|---|---|
| 1 | 75 | $500,000 | 24.6 | $20,325 | $4,472 | $15,854 |
| 2 | 76 | $508,455 | 23.7 | $21,454 | $4,720 | $16,734 |
| 3 | 77 | $516,222 | 22.9 | $22,542 | $4,959 | $17,583 |
| 4 | 78 | $523,300 | 22 | $23,786 | $5,233 | $18,553 |
| 5 | 79 | $529,484 | 21.1 | $25,094 | $5,521 | $19,573 |
| 6 | 80 | $534,654 | 20.2 | $26,468 | $5,823 | $20,645 |
| 7 | 81 | $538,677 | 19.4 | $27,767 | $6,109 | $21,658 |
| 8 | 82 | $541,565 | 18.5 | $29,274 | $6,440 | $22,834 |
| 9 | 83 | $543,028 | 17.7 | $30,680 | $6,750 | $23,930 |
| 10 | 84 | $543,090 | 16.8 | $32,327 | $7,112 | $25,215 |
How to Use This RMD Calculator
Follow these steps to calculate your Required Minimum Distribution:
- Enter your account balance — use the December 31 balance from the prior year. This is the balance the IRS uses to calculate your RMD for the current year.
- Enter your current age — the calculator uses your age to look up the correct distribution period from the IRS Uniform Lifetime Table. RMDs are required starting at age 73 under the SECURE 2.0 Act.
- Select your account type — Traditional IRA, 401(k)/403(b), and SEP IRA all use the same Uniform Lifetime Table. Inherited IRAs use a simplified single life expectancy calculation, but actual inherited IRA rules vary — consult a tax advisor.
- Set your expected annual return — this is used only for the 10-year projection to estimate how your balance and future RMDs will change over time.
- Enter your estimated tax rate — the calculator estimates federal and state income tax withholding on your RMD. RMDs are taxed as ordinary income.
RMD Formula & IRS Uniform Lifetime Table
RMD Calculation Formula
The IRS calculates your RMD by dividing your prior year-end account balance by a distribution period factor from the Uniform Lifetime Table:
RMD = Prior Year-End Account Balance ÷ Distribution PeriodExample: Balance of $500,000 at age 75 → Distribution Period = 24.6 → RMD = $500,000 ÷ 24.6 = $20,325
2022 IRS Uniform Lifetime Table (Ages 73–85)
The distribution period decreases each year, which causes RMDs to generally increase over time even if your account balance stays the same.
| Age | Distribution Period | RMD % of Balance |
|---|---|---|
| 73 | 26.5 years | 3.77% |
| 74 | 25.5 years | 3.92% |
| 75 | 24.6 years | 4.07% |
| 76 | 23.7 years | 4.22% |
| 77 | 22.9 years | 4.37% |
| 78 | 22 years | 4.55% |
| 79 | 21.1 years | 4.74% |
| 80 | 20.2 years | 4.95% |
| 81 | 19.4 years | 5.15% |
| 82 | 18.5 years | 5.41% |
| 83 | 17.7 years | 5.65% |
| 84 | 16.8 years | 5.95% |
| 85 | 16 years | 6.25% |
Tax Withholding & 10-Year Projection
Est. Tax = RMD × Tax RateAfter-Tax RMD = RMD − Est. TaxNext Year Balance = (Balance − RMD) × (1 + Annual Return %)RMDs are taxed as ordinary income. If you do not withhold, the IRS requires quarterly estimated tax payments.
SECURE 2.0 Act — Key Changes
- • RMD starting age raised to 73 (from 72) for anyone who turned 72 after December 31, 2022
- • Penalty for missed RMDs reduced from 50% to 25% (and to 10% if corrected within two years)
- • Roth accounts in employer plans (e.g., Roth 401k) no longer subject to RMDs starting in 2024
- • Starting in 2033, the RMD age will increase to 75
Frequently Asked Questions
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw annually from certain retirement accounts once you reach a certain age. RMDs apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and most other employer-sponsored retirement plans. The purpose is to ensure that tax-deferred retirement savings are eventually subject to income tax.
Under the SECURE 2.0 Act (signed December 2022), the RMD starting age was raised to 73 for individuals who turn 72 after December 31, 2022. You must take your first RMD by April 1 of the year following the year you turn 73. For all subsequent years, RMDs must be taken by December 31. Note: if you delay your first RMD to April 1, you will have two RMDs in that same year, which could push you into a higher tax bracket.
Your RMD is calculated by dividing your account balance as of December 31 of the prior year by a distribution period factor from the IRS Uniform Lifetime Table. For example, if your account balance is $500,000 and you are age 75, the distribution period is 24.6 years, so your RMD = $500,000 ÷ 24.6 = $20,325. The distribution period decreases each year as you age, which means RMDs generally increase over time.
Failing to take your full RMD results in a significant excise tax penalty. Under SECURE 2.0, the penalty was reduced from 50% to 25% of the amount not withdrawn (and to 10% if corrected within a two-year correction window). For example, if your RMD was $20,000 and you only withdrew $15,000, you owe a 25% penalty on the $5,000 shortfall ($1,250). The IRS may waive the penalty if you can show reasonable cause.
No. Roth IRAs are not subject to RMDs during the account owner's lifetime. This is one of the primary advantages of Roth IRAs over Traditional IRAs for estate planning purposes. However, inherited Roth IRAs are subject to RMD rules for non-spouse beneficiaries under the SECURE Act's 10-year rule.
Inherited IRA rules changed significantly under the SECURE Act (2019) and SECURE 2.0 (2022). Most non-spouse beneficiaries who inherit an IRA after December 31, 2019 must fully distribute the account within 10 years of the original owner's death (the '10-year rule'). Spouse beneficiaries have additional options, including rolling the inherited IRA into their own IRA and delaying RMDs. 'Eligible designated beneficiaries' (minor children, chronically ill or disabled individuals, and individuals not more than 10 years younger than the deceased) may use the old stretch IRA rules. Consult a financial advisor for your specific situation.
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