RMD Calculator
Required minimum distribution (RMD) for an IRA or 401(k): the prior December 31 balance ÷ the IRS Uniform Lifetime Table factor. $500,000 at 73 is $18,867.92. How it works
Use the RMD Calculator
About the RMD Calculator
A $500,000 balance at age 73 gives an RMD of $18,867.92: the balance on December 31 of the prior year divided by 26.5, the IRS Uniform Lifetime Table factor for age 73. The factor falls each year, so the share of the account rises from 3.77% at 73 to 4.95% at 80 and 8.20% at 90.
Uniform Lifetime Table factors and the RMD on a $500,000 balance
| Age | Factor | % of account | RMD |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $18,867.92 |
| 74 | 25.5 | 3.92% | $19,607.84 |
| 75 | 24.6 | 4.07% | $20,325.20 |
| 76 | 23.7 | 4.22% | $21,097.05 |
| 77 | 22.9 | 4.37% | $21,834.06 |
| 78 | 22.0 | 4.55% | $22,727.27 |
| 79 | 21.1 | 4.74% | $23,696.68 |
| 80 | 20.2 | 4.95% | $24,752.48 |
| 81 | 19.4 | 5.15% | $25,773.20 |
| 82 | 18.5 | 5.41% | $27,027.03 |
| 83 | 17.7 | 5.65% | $28,248.59 |
| 84 | 16.8 | 5.95% | $29,761.90 |
| 85 | 16.0 | 6.25% | $31,250.00 |
| 86 | 15.2 | 6.58% | $32,894.74 |
| 87 | 14.4 | 6.94% | $34,722.22 |
| 88 | 13.7 | 7.30% | $36,496.35 |
| 89 | 12.9 | 7.75% | $38,759.69 |
| 90 | 12.2 | 8.20% | $40,983.61 |
| 95 | 8.9 | 11.24% | $56,179.78 |
| 100 | 6.4 | 15.63% | $78,125.00 |
| 105 | 4.6 | 21.74% | $108,695.65 |
| 110 | 3.5 | 28.57% | $142,857.14 |
| 115 | 2.9 | 34.48% | $172,413.79 |
| 120 | 2.0 | 50.00% | $250,000.00 |
Factors from the Uniform Lifetime Table, Table III in IRS Publication 590-B; ages 120 and over use 2.0. The RMD scales with the balance: halve the balance and the RMD halves.
How to use this tool
- Find your balance on December 31 of the prior year in your year-end statement.
- Enter the age you reach in the distribution year, as a whole number.
- Optionally enter your birth year, so a 1960 or later birth year starts RMDs at 75.
- Read the RMD, the IRS factor and the share of the account it represents.
Frequently asked questions
- How do I calculate my required minimum distribution?
- Divide your account balance on December 31 of the prior year by the distribution period for your age in the IRS Uniform Lifetime Table. A $500,000 balance at 73 is $500,000 ÷ 26.5 = $18,867.92. At 80 the factor is 20.2, so $250,000 gives $12,376.24.
- At what age do RMDs start?
- The IRS says RMDs generally must start when you reach age 73. Under SECURE 2.0 (section 107) the starting age is 73 for people born 1951 to 1959 and 75 for people born in 1960 or later. This calculator shows no figure below 73. Enter your birth year and, if it is 1960 or later, it shows no RMD at 73 or 74 either; without a birth year it applies the table from 73. If you are still working, a workplace plan such as a 401(k) can let an employee who is not a 5% owner delay RMDs from that plan until the year they retire; IRAs get no such delay, and the calculator does not apply it. Check IRS Publication 590-B for your own starting age.
- When do I have to take my first RMD?
- The IRS says the first RMD can be delayed until April 1 of the year after you reach 73, and later RMDs are due by December 31 of each year. A delayed first RMD and the second one then fall in the same calendar year.
- What is the penalty for missing an RMD?
- The IRS excise tax is 25% of the amount you should have taken and did not. It is reduced to 10% if the shortfall is corrected within two years. For a missed $18,867.92 that is $4,716.98 at 25%, or $1,886.79 at 10%.
- Do Roth IRAs have required minimum distributions?
- Not while the owner is alive. The IRS says the RMD rules do not apply to Roth IRAs or to designated Roth accounts in a 401(k) or 403(b) during the owner’s lifetime. Beneficiaries who inherit one do have withdrawal rules, which this calculator does not cover.
- I have several IRAs. How do I combine their RMDs?
- Work out the RMD for each IRA from its own December 31 balance, then add them up. The IRS lets you take the total from any one or more of the IRAs. 403(b) contracts work the same way among themselves, but a 401(k) or 457(b) RMD must come out of that plan. Run this calculator once per account and add the results.
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