RMD Calculator

What Is a Required Minimum Distribution (RMD)?

A Required Minimum Distribution is the minimum amount you must withdraw from your Traditional IRA, SEP IRA, or SIMPLE IRA each year once you reach a certain age. The IRS does not let you keep funds in a tax-deferred retirement account indefinitely. If you do not take enough out, you may face a 25% excise tax on the amount you should have withdrawn but did not. That penalty drops to 10% if you correct the shortfall within two years.

When Do RMDs Begin? SECURE 2.0 Age Rules

Under the SECURE 2.0 Act, the age at which you must begin taking RMDs depends on your birth year. If you were born between 1951 and 1959, your RMDs begin at age 73. If you were born in 1960 or later, your RMDs begin at age 75. These thresholds replaced the previous age 72 rule from the original SECURE Act and the age 70 1/2 rule from prior law.

Your first RMD must be taken by April 1 of the year following the year you reach your applicable RMD age. All subsequent RMDs must be taken by December 31 of each year. If you delay your first RMD to the April 1 deadline, you will need to take two RMDs in that calendar year, which could push you into a higher tax bracket.

How Is the RMD Calculated?

Your RMD is calculated by dividing your prior year-end IRA balance by the applicable life expectancy factor from the IRS tables. Most IRA owners use the Uniform Lifetime Table (Table III) from IRS Publication 590-B. However, if your sole beneficiary is your spouse and your spouse is more than 10 years younger than you, you use the Joint Life and Last Survivor Expectancy Table (Table II), which produces a longer life expectancy factor and a lower RMD.

Multiple IRAs and the Aggregation Rule

If you own more than one Traditional IRA, you must calculate the RMD separately for each account. However, you can take the total required amount from any one or any combination of your Traditional IRAs. This aggregation rule applies only to IRAs of the same type. You cannot satisfy a Traditional IRA RMD with a withdrawal from a Roth IRA, an inherited IRA, or a 401(k).

Qualified Charitable Distributions (QCDs)

If you are age 70 1/2 or older, you can make a Qualified Charitable Distribution of up to $111,000 per year (2026 limit, indexed annually for inflation) directly from your IRA to a qualifying charity. A QCD counts toward satisfying your RMD for the year but is excluded from your taxable income. This makes QCDs one of the most tax-efficient strategies available to IRA owners who are charitably inclined.

Inherited an IRA? The rules are different. See our complete Inherited IRA guide for beneficiary categories, the 10-year rule, and annual RMD requirements.

IRS Uniform Lifetime Table (Table III)

The Uniform Lifetime Table is used by most IRA owners to calculate their RMD. Find your age as of December 31 of the distribution year, then divide your prior year-end balance by the corresponding life expectancy factor. This table is from IRS Publication 590-B and applies to distribution years 2022 and later.

Related Knowledge Blasts

These short breakdowns cover the rules behind the calculator in more detail:

It's RMD Season — And This Is Where People Get Tripped Up →

Required Minimum Distribution Penalty Relief →

The January RMD Trap for People Who Turned 73 Last Year →

The Biggest Retirement Mistake Nobody Notices Until Their First RMD →

Understanding the RMD Aggregation Rules →

QCDs — Qualified Charitable Distributions →

Source: IRS Publication 590-B (2025) "Distributions from Individual Retirement Arrangements." Life expectancy tables effective for distribution calendar years beginning on or after January 1, 2022.