RMD Calculator — Required Minimum Distribution by IRS Table

Compute your required minimum distribution (RMD) from the IRS Uniform Lifetime Table (2022+ updated factors), browse the full table, or project RMDs over multiple years. 100% client-side — your numbers never leave your browser.

Calculate your RMD

Age on your birthday this year Account balance on Dec 31 of last year ($) Birth year (optional — shows your RMD starting age)

Formula: RMD = prior Dec-31 balance ÷ the IRS Uniform Lifetime Table factor for your age this year. Uses the 2022+ updated table (IRS Publication 590-B, Table III). Applies to traditional, SEP, and SIMPLE IRAs; Roth IRA owners have no RMDs.

Estimate only. This calculator is for education, not tax or financial advice. RMD rules have exceptions (still-working rules, a spouse more than 10 years younger as sole beneficiary, inherited accounts, annuities). Confirm your situation with a qualified tax professional.

IRS Uniform Lifetime Table (2022+)

Applicable denominators from IRS Publication 590-B, Appendix B, Table III, updated for 2022 and later. For unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries.

Look up an age:

Age	Distribution period	Age	Distribution period

SECURE 2.0 RMD rules (information only)

Starting age: 73 if born 1951–1959; 75 if born 1960 or later (72 for those born 1950 or earlier under prior law).
First-RMD deadline: April 1 of the year after you reach your RMD age. Delaying means two RMDs land in the same calendar year.
Missed RMD: 25% excise tax on the shortfall; 10% if corrected within the correction window (generally two years). It may be waived for reasonable error (filed on Form 5329).
Scope: this tool uses the Uniform Lifetime Table only. A spouse more than 10 years younger as sole beneficiary uses the IRS Joint and Last Survivor Table instead.

How the math works

Take the account balance on December 31 of the prior year.
Find the applicable denominator for your age on your birthday in the distribution year in the IRS Uniform Lifetime Table (2022+).
Divide: RMD = balance ÷ factor. Example from the IRS: $34,800 ÷ 26.5 (age 73) = $1,313.21; $100,000 ÷ 24.6 (age 75) = $4,065.04.
For projections, subtract the RMD and grow the remainder by the assumed return each year.

Estimates, not professional advice. Figures are computed from the published IRS table for illustration. Tax law is complex and changes; verify with a qualified tax professional before acting.

Frequently asked questions

How is my RMD calculated?

Divide your retirement account balance at the end of the previous year by the applicable denominator (distribution period) from the IRS Uniform Lifetime Table for your age on your birthday in the distribution year. Example: at age 73 the factor is 26.5, so a $500,000 prior-year-end balance gives an RMD of $18,867.92 (about 3.77% of the balance). The IRS's own examples: $34,800 ÷ 26.5 (age 73) = $1,313.21, and $100,000 ÷ 24.6 (age 75) = $4,065.04.

What is the IRS Uniform Lifetime Table?

It is Table III in Appendix B of IRS Publication 590-B, used by most IRA owners to find the denominator for the RMD formula. The table was updated for 2022 and later years (longer life expectancies, smaller RMDs than the pre-2022 table). For example, the factor is 27.4 at age 72, 20.2 at age 80, 12.2 at age 90, and 2.0 at age 120 and over.

At what age do RMDs start under SECURE 2.0?

Under SECURE 2.0, RMDs begin at age 73 if you were born in 1951–1959, and at age 75 if you were born in 1960 or later. If you were born in 1950 or earlier, the prior rule (age 72, or 70½ for earlier cohorts) applied to you.

When is my first RMD due?

Your first RMD is due by April 1 of the year after you reach your RMD starting age. Note the trade-off this creates: delaying the first RMD to April 1 means you take two RMDs in that calendar year (the delayed first one plus the second year’s), which can bunch taxable income together.

What is the penalty for missing an RMD?

The IRS imposes an excise tax of 25% on the RMD shortfall (the amount you were required to withdraw but did not). The rate drops to 10% if the miss is corrected within the correction window (generally two years), and it may be waived entirely for reasonable error if you take corrective steps and file Form 5329.

Do Roth IRAs have RMDs?

No — the original owner of a Roth IRA is not required to take RMDs during their lifetime. RMD rules do apply to traditional, SEP, and SIMPLE IRAs and to most employer plans such as 401(k)s (Roth 401(k) balances were excluded from RMDs starting in 2024).

What if my spouse is more than 10 years younger than me?

Then the Uniform Lifetime Table does not apply — the IRS provides a separate Joint and Last Survivor Table (Table II) that produces a longer distribution period and a smaller RMD. This calculator uses only the Uniform Lifetime Table.

How does the multi-year projection work?

Each projected year takes that year’s RMD (starting balance ÷ the factor for your age that year) and grows the remainder by your assumed annual return. Example: $500,000 at age 73 with a 6% return gives a year-1 RMD of $18,867.92 and a year-end balance of $510,000.00; year 2 (age 74, factor 25.5) gives an RMD of $20,000.00 and a year-end balance of $519,400.00. It ignores taxes, fees, contributions, and extra withdrawals.

Can I aggregate RMDs across multiple accounts?

For traditional, SEP, and SIMPLE IRAs, the IRS lets you compute the RMD for each IRA separately and then withdraw the total from one or more of them. Employer plans such as 401(k)s do not allow aggregation — each plan’s RMD must come from that plan.

Is this calculator tax advice?

No. This tool provides estimates based on the IRS Uniform Lifetime Table (2022+) for education only — it is not tax, legal, or financial advice, and RMD rules have exceptions (still-working rules, inherited accounts, annuities, and more). Confirm your situation with a qualified tax professional.

Related tools

IRA Calculator — project Traditional vs Roth IRA growth (flags your RMD age).
Retirement Savings Calculator — estimate how much to save for retirement.
Compound Interest Calculator — growth math behind the projections.

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RMD Calculator — Required Minimum Distribution by IRS Table

Calculate your RMD

IRS Uniform Lifetime Table (2022+)

Project RMDs over multiple years

SECURE 2.0 RMD rules (information only)

How the math works

Frequently asked questions

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