RMD Calculator — Required Minimum Distribution from Retirement Accounts

Guide

What Is the RMD Calculator?

Last updated: July 2026 · Reviewed by the NeftCal editorial team

A Required Minimum Distribution (RMD) calculator works out the minimum amount the IRS requires you to withdraw each year from certain tax-advantaged retirement accounts once you reach a specific age, using the IRS Uniform Lifetime Table divisor for your age, and then projects how that required withdrawal is likely to change over the following years as your balance grows and your divisor shrinks. It's built for anyone approaching or already past their RMD start age who needs to know exactly how much to withdraw — and how that number is likely to trend — without digging through IRS worksheets by hand.

RMDs generally apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, and employer-sponsored plans such as 401(k), 403(b), and 457(b) plans. Roth IRAs are not subject to RMDs during the original owner's lifetime, and current SECURE 2.0 rules extend that same exemption to Roth 401(k) balances held by the original owner. The SECURE 2.0 Act also raised the RMD starting age in stages — 73 for those born 1951–1959, and 75 for those born 1960 or later — which this calculator simplifies into a single editable "RMD Start Age" field defaulting to 73. Enter your account balance as of December 31 of the prior year, your current age, your RMD start age, an expected annual growth rate, and how many years you'd like to project forward, and the calculator returns this year's required withdrawal (if applicable) along with a full multi-year projection.

Who Should Use This Calculator

Retirees and near-retirees who own a Traditional IRA, 401(k), or similar pre-tax account and are approaching or past their RMD start age; anyone comparing this year's required withdrawal against a Qualified Charitable Distribution or Roth conversion strategy; and adult children helping a parent plan around an approaching RMD deadline.

Why It Matters for Retirement Planning

Missing an RMD, or withdrawing less than required, can trigger a meaningful IRS excise tax penalty — so knowing the exact minimum, and how it's likely to rise as your divisor shrinks with age, is a core piece of retirement-income and tax planning. Because RMDs are taxed as ordinary income, seeing several years of projected RMDs at once also helps with anticipating your future tax bracket and deciding whether strategies like Roth conversions or Qualified Charitable Distributions are worth pursuing before or during your distribution years.

Common Scenarios

Calculating this year's exact RMD before the December 31 withdrawal deadline
Checking how many years remain before RMDs begin, and what the first RMD is projected to be
Projecting several years of rising RMDs to anticipate future taxable income and tax bracket
Deciding whether a Qualified Charitable Distribution could satisfy part or all of a year's RMD
Evaluating Roth conversions before RMD age begins to shrink the balance subject to future RMDs

Tips for Accurate Results

Use your account's actual balance as of December 31 of the prior year, not today's balance
Set the RMD Start Age field to 75 instead of 73 if you were born in 1960 or later, per SECURE 2.0
Remember this calculator uses the Uniform Lifetime Table — it doesn't apply the Joint Life table used only when a spouse beneficiary is more than 10 years younger than you
If you hold multiple IRAs, calculate each one separately, then combine the totals — 401(k) plans generally can't be aggregated with IRAs or with each other
Treat the growth-rate projection as an estimate — real account balances fluctuate year to year rather than growing at one smooth, constant rate

Formula

How Your RMD Is Calculated

A single divisor-based formula for this year, chained forward year over year for the projection

A. This Year's RMD (if Current Age ≥ RMD Start Age)

This Year's RMD = Account Balance (Dec 31 prior year) ÷ IRS Divisor for Current Age

B. Multi-Year Projection

Ending Balance = (Balance − This Year's RMD) × (1 + Growth Rate ÷ 100)
Next Year's RMD = Ending Balance ÷ IRS Divisor for (Age + 1)

C. If Not Yet Required (Current Age < RMD Start Age)

Projected Balance at Start Age = Balance × (1 + Growth Rate ÷ 100)^{(Start Age − Current Age)}
First RMD = Projected Balance at Start Age ÷ IRS Divisor for Start Age

⚙️ Why This Formula Works

The IRS Uniform Lifetime Table divisor is a life-expectancy factor that shrinks each year as you age, so dividing your account balance by that divisor produces a withdrawal amount that rises as a percentage of your balance every year, even before accounting for investment growth. This calculator chains that same divide-then-grow logic year over year: each year's ending balance (after the RMD is withdrawn and the remainder grows at your entered rate) becomes the following year's starting balance, feeding into the next year's divisor for a fresh RMD calculation.

🎯 When to Use This Formula

Calculating the exact minimum withdrawal required this year from a Traditional IRA or 401(k)
Projecting how RMDs are likely to rise over several future years for tax-planning purposes
Checking your projected first RMD if you haven't yet reached your RMD start age

📋 Assumptions

You use the IRS Uniform Lifetime Table, applicable to almost all account owners
Your account grows at a single, constant Expected Annual Growth Rate every year
You withdraw exactly the calculated RMD each year, no more and no less
Your RMD Start Age (73 or 75) is entered correctly for your birth year under SECURE 2.0

⚠️ Limitations of the Formula

Doesn't apply the Joint Life and Last Survivor Table used when a sole spouse beneficiary is more than 10 years younger
Doesn't model inherited-IRA RMD rules, which differ substantially from original-owner RMDs
Assumes a constant, smooth growth rate — real markets and account balances fluctuate year to year
Doesn't calculate income tax owed on the RMD, or model Qualified Charitable Distributions directly

Walkthrough

Step-by-Step: How to Use the RMD Calculator

From your account balance to a full multi-year RMD projection in under a minute

Enter your account balance and current age

Input your Traditional IRA, 401(k), or similar retirement account balance as of December 31 of the prior year, along with your current age.

Enter your RMD Start Age

Enter the age at which your RMDs begin — 73 under SECURE 2.0 for those born 1951-1959, or 75 for those born 1960 or later — using the single editable RMD Start Age field.

Enter your expected annual growth rate

Enter the average annual growth rate you expect your account to earn, used to project the balance forward across future RMD years.

Enter the number of years to project

Enter how many years forward you'd like the multi-year projection table and charts to cover.

Click Calculate RMD and review your results

See this year's required minimum distribution, the IRS divisor used, a year-by-year projection table, and two charts visualizing your balance and RMD trend.

Example

Worked Example

A 5-year RMD projection for a 74-year-old with a $500,000 account balance

Scenario

Suppose you're 74 years old with a $500,000 Traditional IRA balance as of December 31 of the prior year, your RMD Start Age is 73 (so RMDs are already required), you expect a 5% annual growth rate, and you want to project the next 5 years.

Account Balance$500,000

Current Age74

RMD Start Age73

Divisor (Age 74)25.5

Growth Rate5% p.a.

Years to Project5

Step 1 — Year 1 RMD (age 74): $500,000 ÷ 25.5 = $19,607.84. Balance after withdrawal = $500,000 − $19,607.84 = $480,392.16, which grows 5% to $504,411.76 entering age 75.

Step 2 — Year 2 RMD (age 75): $504,411.76 ÷ 24.6 = $20,504.54. Balance after withdrawal = $483,907.22, growing 5% to $508,102.58 entering age 76.

Step 3 — Year 3 RMD (age 76): $508,102.58 ÷ 23.7 = $21,438.93. Balance after withdrawal = $486,663.65, growing 5% to $510,996.84 entering age 77.

Step 4 — Years 4 and 5 (ages 77–78): Year 4: $510,996.84 ÷ 22.9 = $22,314.27, growing to $513,116.69 entering age 78. Year 5: $513,116.69 ÷ 22.0 = $23,323.49, growing to $514,282.87 entering age 79. Across these 5 years, the RMD rises every year even though the underlying balance stays roughly flat, because the IRS divisor shrinks faster than the 5% growth rate can outpace it.

Year 1 RMD (Age 74)

$19,607.84

Year 5 RMD (Age 78)

$23,323.49

Total RMDs Withdrawn (5 yrs)

$107,189.07

Year	Age	Divisor	Starting Balance	RMD	Ending Balance
1	74	25.5	$500,000.00	$19,607.84	$504,411.76
2	75	24.6	$504,411.76	$20,504.54	$508,102.58
3	76	23.7	$508,102.58	$21,438.93	$510,996.84
4	77	22.9	$510,996.84	$22,314.27	$513,116.69
5	78	22.0	$513,116.69	$23,323.49	$514,282.87

Explanation: the figures above are the calculator's actual computed output for this scenario, shown fully worked so you can verify the mechanics year by year. Notice the balance barely moves over 5 years (from $500,000 to a projected $514,282.87 entering age 79) even at a 5% growth rate, because a growing RMD offsets most of the growth — this is a normal, expected pattern in the RMD phase of retirement, not a sign of a shrinking or poorly performing account.

Rising RMD-as-percentage-of-balance: the Year 1 RMD of $19,607.84 is about 3.9% of the starting balance, while the Year 5 RMD of $23,323.49 is about 4.5% of its starting balance — illustrating how the required withdrawal percentage climbs steadily as the divisor shrinks with age, independent of whether the account balance itself is rising or falling.

Interpretation

Understanding Your RMD Results

What the divisor and RMD-as-a-percentage-of-balance tell you at different ages

As you age, the IRS Uniform Lifetime Table divisor steadily shrinks, which means your RMD represents a steadily rising percentage of your account balance each year — even if the account's dollar value stays flat or keeps growing. Roughly grouping the divisor table by age range gives a quick sense of where you are in the RMD lifecycle.

Age Range	Approx. RMD as % of Balance	What This Means
72 – 75	~3.6% – 4.2%	Early RMD phase — the required withdrawal is a relatively small share of your balance
76 – 85	~4.2% – 6.3%	Middle RMD phase — the withdrawal percentage rises noticeably as the divisor shrinks
86 – 100	~6.6% – 15.6%	Late RMD phase — the withdrawal percentage accelerates sharply, consuming a much larger share of the account each year

If you're in the early RMD phase (72–75): your required withdrawal is still a modest share of your balance, leaving room to consider whether a Qualified Charitable Distribution or a partial Roth conversion strategy fits your broader tax picture.

If you're in the middle or late RMD phase: the rising percentage is expected and by design — the Uniform Lifetime Table is built so that, on average, an account is drawn down over the account owner's remaining life expectancy. A rising RMD isn't a sign that something is wrong with your account.

Risk considerations: this calculator assumes a constant, smooth growth rate for the projection. Real market returns vary year to year, so treat the multi-year projection as a directional estimate rather than a precise forecast of future RMD amounts.

⚠️

Missing all or part of your RMD by the deadline can trigger an IRS excise tax — 25% of the shortfall, reduced to 10% if corrected within the timely-correction window under SECURE 2.0. Divisor tables and RMD start ages have changed multiple times through recent legislation, including the SECURE Act and SECURE 2.0, and could change again — always confirm the current rules against irs.gov or with a tax professional before relying on this projection for an actual withdrawal.

Use Cases

Practical Use Cases for the RMD Calculator

Where this RMD calculator earns its keep

📅

RMD-deadline planning

Confirm the exact minimum amount to withdraw before the December 31 deadline each year.

🎁

Qualified Charitable Distribution planning

Compare your calculated RMD against a planned charitable transfer that could satisfy part or all of it.

🔄

Roth conversion evaluation

Project future RMDs to weigh whether converting funds to a Roth IRA before RMD age is worthwhile.

📈

Multi-year tax bracket planning

See how rising RMDs over several years might push you into a higher tax bracket.

💼

"Still working" exception checks

Confirm whether a workplace 401(k) RMD might be delayed while you remain employed there.

🏦

Multiple-IRA aggregation checks

Calculate each IRA's RMD separately, then combine totals for a single aggregated withdrawal.

👪

Estate and legacy planning

See how rising required withdrawals affect the balance projected to remain for heirs.

⏳

Not-yet-required lookahead

Check how many years remain before RMDs begin and what your projected first RMD will be.

🧾

Late-RMD penalty avoidance

Confirm the correct minimum withdrawal amount before the deadline to avoid the IRS excise tax.

💬

Advisor conversation prep

Bring a starting RMD projection into a conversation with a tax or financial professional.

Pros & Cons

Advantages and Strategic Considerations

What this RMD calculator does well, and strategies worth layering on top of it

✅ Advantages

Confirms the minimum amount you must withdraw, helping avoid the 25%/10% IRS excise tax penalty
Built-in current IRS Uniform Lifetime Table removes manual divisor-lookup errors
Multi-year projection helps anticipate rising RMDs and their tax-bracket impact ahead of time
Flags whether you're not yet required, so you can plan Roth conversions before RMDs begin
Helps evaluate whether a Qualified Charitable Distribution could offset a year's RMD
Free, instant, and requires no signup or personal information to use
Runs entirely in your browser — your balance and age are never sent to a server
Downloadable plain-text summary you can bring to a tax professional or financial advisor

⚠️ Limitations

Doesn't model inherited-IRA RMD rules, which differ substantially from original-owner RMDs
Assumes a constant, smooth growth rate — real account balances fluctuate year to year
Doesn't apply the Joint Life and Last Survivor Table for a much-younger spouse beneficiary
Doesn't calculate income tax owed on the RMD, only the withdrawal amount required
Simplifies the RMD start age into one editable field rather than auto-determining 73 vs. 75 by birth year
Doesn't model aggregation rules across multiple IRAs or separate 401(k) plans
Doesn't account for Qualified Charitable Distributions, rollovers, or other balance-affecting transactions
Not a substitute for a licensed tax professional or financial advisor's personalized guidance

Reference

IRS Uniform Lifetime Table (Full Reference)

The complete divisor table this calculator uses, ages 72 through 100 (2022+, SECURE 2.0 Act)

Age	Divisor
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4

For ages beyond 100, this calculator reuses the age-100 divisor (6.4) as a simplification, since the published table's granularity beyond that point rarely changes the projection meaningfully for planning purposes.

Common Mistakes and Expert Tips

❌ Common Mistakes

Waiting until December to calculate an RMD and misjudging the deadline
Using an outdated divisor table — such as the pre-2022 Uniform Lifetime Table
Forgetting to take a separate RMD from each 401(k), instead of aggregating it like IRA RMDs
Assuming Roth IRA balances count toward RMD calculations — they don't for the original owner
Missing the nuance that the "still working" exception doesn't apply to IRAs or a former employer's plan
Not accounting for a rising RMD's effect on your tax bracket or Medicare IRMAA premium surcharge

💡 Expert Tips & Best Practices

Withdraw your RMD earlier in the year rather than waiting until the December 31 deadline
Consider a Qualified Charitable Distribution if you're charitably inclined and don't need the income
Evaluate Roth conversions in lower-income years before RMDs begin to shrink future required withdrawals
Re-check your applicable RMD start age (73 or 75) against your birth year under SECURE 2.0 each year
Keep your prior year-end account statement handy each year for the correct starting balance
Consult a tax professional before relying on any single year's RMD calculation for filing purposes

FAQ

Frequently Asked Questions

Common questions about Required Minimum Distributions

Which retirement accounts require RMDs?

Required Minimum Distributions generally apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, and employer-sponsored plans like 401(k), 403(b), and 457(b) plans. Roth IRAs are not subject to RMDs during the original owner's lifetime, and as of 2024, Roth 401(k) accounts held by the original owner are no longer subject to RMDs either under current SECURE 2.0 rules.

What is the penalty for missing an RMD?

If you don't withdraw your full RMD by the deadline, the IRS can assess an excise tax on the shortfall — historically 50%, reduced under SECURE 2.0 to 25% of the amount not withdrawn, and further reduced to 10% if you correct the shortfall in a timely manner within the IRS-specified correction window. File Form 5329 to report a missed RMD and request a penalty waiver for reasonable cause.

What is a Qualified Charitable Distribution (QCD), and how does it relate to RMDs?

A QCD lets IRA owners age 70½ or older transfer up to an annually indexed limit directly from an IRA to a qualified charity. A QCD counts toward satisfying your RMD for the year but isn't included in your taxable income, making it a popular strategy for RMD-age owners who are charitably inclined and don't need the withdrawn income.

What is the "still working" exception?

If you're still working past your RMD start age and don't own more than 5% of the company sponsoring your employer's retirement plan, many 401(k) and similar workplace plans let you delay RMDs from that specific employer's plan until you actually retire. This exception doesn't apply to IRAs or to a 401(k) with a former employer — those still require RMDs starting at your applicable age regardless of employment status.

Can I aggregate RMDs across multiple IRAs?

Yes. If you own multiple Traditional IRAs, you must calculate the RMD separately for each, but you can withdraw the total combined amount from any one IRA or combination of them. 401(k) and other employer-plan RMDs, however, must generally be calculated and withdrawn separately from each individual plan — they can't be aggregated with IRA RMDs or with each other.

What age do RMDs start under SECURE 2.0?

Under the SECURE 2.0 Act, the RMD starting age is 73 for people born between 1951 and 1959, and 75 for people born in 1960 or later. This calculator simplifies that into a single editable RMD Start Age field, defaulting to 73 — adjust it to 75 if you were born in 1960 or later.

Do Roth IRAs require RMDs during the owner's lifetime?

No. Roth IRAs are exempt from RMDs for the original account owner during their lifetime, since Roth contributions are already after-tax. This is a key planning difference from Traditional IRAs and 401(k)s, and it's why some savers use Roth conversions before RMD age to shrink future required withdrawals.

Do inherited IRAs follow the same RMD rules as this calculator?

No. Inherited IRA RMD rules are substantially different and depend on your relationship to the original owner, whether they were already taking RMDs, and rules introduced by the SECURE Act (2019) and SECURE 2.0 for non-spouse beneficiaries, including a 10-year full-distribution window for many beneficiaries. This calculator models RMDs for account owners themselves, not inherited-account beneficiaries — consult a tax professional for inherited-account rules.

Can I withdraw more than my calculated RMD?

Yes. Your RMD is only a minimum — you're always free to withdraw more from an account (subject to normal income tax on Traditional account withdrawals), but withdrawing extra in one year doesn't reduce or count toward a future year's separately calculated RMD.

How is the RMD divisor determined?

The IRS publishes life-expectancy divisor tables — most owners use the Uniform Lifetime Table, which this calculator implements for ages 72 through 100. A different table (the Joint Life and Last Survivor Table) applies only if your sole beneficiary is a spouse more than 10 years younger than you, which this calculator doesn't model separately.

What happens to my RMD if my account balance changes during the year?

Your RMD for a given year is fixed based on your account balance as of December 31 of the prior year, divided by your applicable divisor — it does not change if the account's value rises or falls during the current year. This calculator's multi-year projection re-evaluates the balance and divisor at the start of each subsequent year using your entered growth rate.

Are RMDs taxed as income?

Withdrawals from a Traditional IRA or 401(k) RMD are generally taxed as ordinary income in the year withdrawn, since those accounts were funded with pre-tax contributions. Qualified Charitable Distributions are a notable exception, since QCDs are excluded from taxable income when sent directly to a qualifying charity.

Can Roth conversions reduce my future RMDs?

Yes — converting Traditional IRA or 401(k) funds to a Roth IRA before your RMD start age reduces the pre-tax balance subject to future RMDs, since Roth IRAs aren't subject to RMDs during the owner's lifetime. Conversions trigger income tax in the year converted, so this strategy is usually evaluated against your current versus expected future tax bracket.

Does this calculator account for the divisor table or start age changing again in the future?

No. This calculator uses the IRS Uniform Lifetime Table as it stands under the SECURE 2.0 Act (effective 2022) and the current 73/75 start-age framework. Congress and the IRS have changed RMD rules multiple times in recent years, so always confirm the current divisor table and applicable start age against IRS guidance before relying on this projection for an actual withdrawal.

Learn More

Authoritative Resources on RMDs

Official guidance to complement this calculator — not a substitute for licensed tax or financial advice

🏛️ IRS — RMD FAQsOfficial Required Minimum Distribution guidance ↗ 🧾 IRS — Retirement PlansRules for IRAs, 401(k)s, and other plans ↗ 🛡️ Consumer Financial Protection BureauRetirement planning consumer resources ↗ 👴 AARP — Retirement PlanningConsumer guidance on RMDs and retirement income ↗

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