Required Minimum Distribution (RMD) Calculator
Estimate your Required Minimum Distribution (RMD) from a Traditional IRA or 401(k) using the IRS Uniform Lifetime Table.
How to use this tool
- Enter your account balance as of December 31 of the prior year.
- Select your age this year to apply the IRS Uniform Lifetime Table period.
- Read your estimated RMD, a monthly equivalent, and the percentage of your balance.
- Remember Roth IRAs have no lifetime RMDs and are excluded.
Once you reach RMD age, the IRS requires annual withdrawals from your tax-deferred retirement accounts. Enter your prior year-end balance and age to estimate this year's Required Minimum Distribution.
Formula
RMD = Prior year-end account balance ÷ Distribution period.
The distribution period comes from the IRS Uniform Lifetime Table and depends on your age (for example, 26.5 at age 73, 24.6 at age 75, 20.2 at age 80). As you age the period shrinks, so the required percentage of the balance rises.
RMD as % of balance = (1 ÷ Distribution period) × 100.
How it works
Required Minimum Distributions are amounts the IRS requires you to withdraw each year from most tax-deferred retirement accounts — Traditional IRAs, 401(k)s, 403(b)s and similar — once you reach the RMD age (73 under the SECURE 2.0 Act for those reaching 72 after 2022). The rules ensure tax-deferred savings are eventually taxed.
Each year's RMD equals your December 31 prior-year balance divided by a distribution period from the IRS Uniform Lifetime Table, which most account owners use. This calculator applies that table directly: pick your age and the matching period is used. Roth IRAs are excluded — they have no RMDs during the original owner's lifetime.
This is an estimate. Special rules apply if your sole beneficiary is a spouse more than ten years younger (a different table), for inherited accounts, and for the first RMD which can be deferred to April 1 of the following year. Missing an RMD triggers an excise tax. Reviewed by the AbraCalc Retirement Desk against the IRS Uniform Lifetime Table; consult a tax professional for your specific situation.
Worked example
$500,000 balance at age 75 (period 24.6)
- Look up the age-75 distribution period in the IRS Uniform Lifetime Table: 24.6.
- RMD = $500,000 ÷ 24.6 = $20,325.20.
- Equivalent monthly amount = $20,325.20 ÷ 12 = $1,693.77.
- RMD as a percent of balance = (1 ÷ 24.6) × 100 = 4.0650%.
RMD: $20,325.20 — about $1,693.77 per month, or 4.0650% of the balance.
RMD on a $500,000 balance by age (IRS Uniform Lifetime Table)
| Age | Distribution period | RMD on $500,000 |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 74 | 25.5 | $19,608 |
| 75 | 24.6 | $20,325 |
| 76 | 23.7 | $21,097 |
| 77 | 22.9 | $21,834 |
| 78 | 22.0 | $22,727 |
| 79 | 21.1 | $23,697 |
| 80 | 20.2 | $24,752 |
| 81 | 19.4 | $25,773 |
| 82 | 18.5 | $27,027 |
| 83 | 17.7 | $28,249 |
| 84 | 16.8 | $29,762 |
| 85 | 16.0 | $31,250 |
Key terms
- Required Minimum Distribution (RMD)
- The minimum amount you must withdraw annually from most tax-deferred retirement accounts starting at your RMD age.
- Uniform Lifetime Table
- The IRS table of distribution periods by age that most account owners use to compute their RMD.
- Distribution period
- The divisor from the IRS table; your prior year-end balance divided by this number gives the RMD.
- RMD age
- The age at which RMDs begin — 73 for those who reach 72 after 2022 under the SECURE 2.0 Act.
Frequently asked questions
- What is a Required Minimum Distribution?
- An RMD is the minimum amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts once you reach RMD age, so the deferred savings are eventually taxed.
- How is the RMD calculated?
- Divide your prior year-end account balance by the distribution period for your age from the IRS Uniform Lifetime Table. For example, $500,000 ÷ 24.6 (age 75) = $20,325.20.
- At what age do RMDs start?
- Under the SECURE 2.0 Act, RMDs generally begin at age 73 for people who reach age 72 after 2022. Your first RMD can be delayed to April 1 of the following year.
- Do Roth accounts have RMDs?
- Roth IRAs have no RMDs during the original owner's lifetime. Beginning in 2024, designated Roth accounts in employer plans (Roth 401(k)s) also no longer require lifetime RMDs.