What is RMD Calculator?
Free RMD calculator using the IRS Uniform Lifetime Table III (Pub. 590-B). Year-by-year RMD schedule from age 73 (SECURE 2.0 RBD) through age 100+ with tax estimation. Free to embed on your website. No signup required.
RMD runs entirely in your browser using JavaScript (browser). Your data never leaves your device.
Free RMD Calculator
Compute your Required Minimum Distributions from any tax-deferred retirement account using the IRS Uniform Lifetime Table III divisors. SECURE 2.0 Required Beginning Date of age 73 applied automatically; pre-RBD years compound the balance untouched. Estimates federal income tax at your marginal rate; year-by-year balance projection showing how RMDs draw down the account over time.
Your IRA / 401(k)
RMDs are required starting at age 73 (SECURE 2.0 Act § 107).
Assumptions
Retirees typically hold 40/60 to 60/40 portfolios returning 4–7%.
First RMD (age 73)
$37,736
≈ 3.8% of starting balance.
First RMD (age 73)
$37,736
≈ 3.8% of starting balance.
RMD schedule
Divisors from the IRS Uniform Lifetime Table III.
| Age | Divisor | RMD | End balance |
|---|---|---|---|
| 73 | 26.5 | $37,736 | $1,010,377 |
| 74 | 25.5 | $39,623 | $1,019,292 |
| 75 | 24.6 | $41,435 | $1,026,751 |
| 76 | 23.7 | $43,323 | $1,032,599 |
| 77 | 22.9 | $45,092 | $1,036,883 |
| 78 | 22.0 | $47,131 | $1,039,240 |
| 79 | 21.1 | $49,253 | $1,039,486 |
| 80 | 20.2 | $51,460 | $1,037,427 |
| 81 | 19.4 | $53,476 | $1,033,149 |
| 82 | 18.5 | $55,846 | $1,026,169 |
| 83 | 17.7 | $57,976 | $1,016,603 |
| 84 | 16.8 | $60,512 | $1,003,895 |
| 85 | 16.0 | $62,743 | $988,209 |
| 86 | 15.2 | $65,014 | $969,355 |
| 87 | 14.4 | $67,316 | $947,141 |
| 88 | 13.7 | $69,134 | $921,907 |
| 89 | 12.9 | $71,466 | $892,963 |
| 90 | 12.2 | $73,194 | $860,758 |
| 91 | 11.5 | $74,849 | $825,205 |
| 92 | 10.8 | $76,408 | $786,237 |
| 93 | 10.1 | $77,845 | $743,811 |
| 94 | 9.5 | $78,296 | $698,791 |
| 95 | 8.9 | $78,516 | $651,289 |
| 96 | 8.4 | $77,534 | $602,442 |
| 97 | 7.8 | $77,236 | $551,466 |
| 98 | 7.3 | $75,543 | $499,719 |
| 99 | 6.8 | $73,488 | $447,543 |
| 100 | 6.4 | $69,929 | $396,495 |
First RMD
$37,736
Net (after tax)
$29,434
How RMDs work
Required Minimum Distributions are the IRS's way of ensuring tax-deferred retirement accounts don't shelter wealth indefinitely. Starting in the year you turn 73 (under the SECURE 2.0 Act § 107, effective 2023), you must withdraw a minimum amount each year from Traditional IRAs, 401(k)s, 403(b)s, and most other tax-deferred retirement accounts. Roth IRAs for the original owner are exempt; Roth 401(k)s became RMD-exempt for the original owner under SECURE 2.0 starting in 2024.
The formula
RMD = prior-year-end account balance ÷ life-expectancy divisor. The divisor comes from the IRS Uniform Lifetime Table III (Treas. Reg. § 1.401(a)(9)-9, reproduced in IRS Pub. 590-B Appendix B). At age 73 the divisor is 26.5, so your first RMD is roughly 3.77% of the balance. The divisor declines each year, so the required percentage of balance INCREASES with age — by age 90, the divisor is 12.2, making your RMD 8.2% of balance. By age 100, divisor is 6.4, so RMD = 15.6% of balance.
Why divisors shrink
The IRS calibrates divisors to the joint life expectancy of you and a hypothetical spouse 10 years younger. As your remaining life expectancy gets shorter, the IRS wants more of the balance distributed (and taxed). The math is intentional: by age 95, you're withdrawing roughly 11% of the balance per year, which keeps significant tax revenue flowing even as the account winds down.
Penalty for missing an RMD
Failing to take a full RMD triggers an excise tax. Pre-SECURE 2.0 this was a brutal 50% of the shortfall. SECURE 2.0 § 302 reduced it to 25%, and further to 10% if you correct the missed distribution within two years. Still a substantial penalty — calendar these dates carefully.
Tax withholding
By default, the IRS requires 10% federal withholding on RMDs (waivable if you choose). State withholding varies. The calculator computes RMDs pre-tax and estimates federal income tax at your supplied marginal rate. Many retirees end up in lower brackets in retirement; if your household income is modest, the RMD itself may keep you in a 12–22% bracket rather than the higher rate of your peak earning years.
RMD planning strategies
- Qualified Charitable Distribution (QCD). If you're 70½ or older, you can direct up to $108,000/year (2025; inflation-adjusted) directly from your IRA to qualified charities. The QCD counts toward your RMD but is excluded from income — much better than withdrawing and then itemizing the donation.
- Roth conversions in the gap years. Between retirement and your RBD, your income may be much lower than during your career. Converting Traditional IRA dollars to Roth in those low-income years lets you fill up lower brackets and reduce future RMDs. The conversion is taxed now but the future Roth withdrawals are tax-free (and RMD-exempt).
- Aggregating RMDs across IRAs. You can compute the RMD for each IRA but take the entire amount from a single IRA if you prefer (IRC § 408(a)(6)). For 401(k)s, each plan's RMD must come from that plan separately.
- First-year deferral. Your first RMD (the year you turn 73) can be deferred until April 1 of the following year — but doing so means TWO RMDs that year, which can spike you into a higher bracket. Most retirees take their first RMD in the year they turn 73 to avoid the bunching.
- Spousal beneficiary rules. If your spouse is your sole beneficiary AND more than 10 years younger, you can use Table II (Joint Life) instead of Table III, which has higher divisors and lower RMDs. This calculator uses the standard Uniform Lifetime Table III.
Frequently Asked Questions
When do RMDs start?+
Under the SECURE 2.0 Act § 107 (effective 2023), the Required Beginning Date (RBD) is age 73. The first RMD is due by April 1 of the year following the year you turn 73 (the "Required Beginning Date") — but most retirees take it in the same year to avoid bunching two RMDs in year 2. The RBD rises to age 75 in 2033 for those born in 1960 or later.
Which accounts have RMDs?+
Traditional IRA, SEP-IRA, SIMPLE IRA, Traditional 401(k), 403(b), and most other tax-deferred retirement accounts. Roth IRAs for the ORIGINAL owner are EXEMPT (RMDs only apply to inherited Roth IRAs under separate rules). Roth 401(k)s became RMD-exempt for the original owner under SECURE 2.0 starting in 2024 — a major change from prior law.
How is the RMD calculated?+
RMD = prior-year-end account balance ÷ life-expectancy divisor. The divisor comes from the IRS Uniform Lifetime Table III. Sample divisors: age 73 = 26.5, 75 = 24.6, 80 = 20.2, 85 = 16.0, 90 = 12.2, 95 = 8.9, 100 = 6.4. Divisor declines each year, so the required percent of balance rises with age.
What if I miss an RMD?+
The excise tax is 25% of the missed amount (SECURE 2.0 § 302 reduced it from the prior 50%). If you correct the missed RMD within two years, the penalty drops to 10%. File Form 5329 to either pay the penalty or request a waiver for "reasonable cause." The IRS often grants waivers if the shortfall is corrected quickly.
Can I take more than my RMD?+
Yes — the RMD is a minimum, not a maximum. You can withdraw any amount above the RMD. Withdrawing more is taxed as ordinary income at your marginal rate. Strategic over-distribution in low-income years can fill up lower brackets and reduce future RMD spikes.
What's a Qualified Charitable Distribution (QCD)?+
A QCD lets IRA owners 70½ or older transfer up to $108,000 per year (2025; inflation-adjusted under IRC § 408(d)(8)) directly from their IRA to qualified charities. The QCD counts toward your RMD but is excluded from gross income — superior to withdrawing and then itemizing the donation because it avoids the AGI bump that can trigger Social Security taxation, IRMAA Medicare premium surcharges, and other AGI-sensitive thresholds.
Can I aggregate RMDs across IRAs?+
For multiple Traditional IRAs, you compute the RMD for each separately but can take the entire combined amount from a single IRA if convenient (IRS Rev. Proc. 89-52; IRC § 408(a)(6)). For 401(k)s, RMDs must come from each plan separately — you can't aggregate across employer plans. Most retirees roll old 401(k)s into IRAs partly to simplify RMD logistics.
Is my data stored?+
No. All math runs in your browser. Your balance and tax rate never touch a server.
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