How to use the rmd calculator
- Enter your account balance as of December 31 of the prior year. Combine all traditional IRAs, 401(k)s, 403(b)s, and similar plans.
- Enter the age you turn this calendar year. The RMD uses your age at year-end.
- Read the result. The required minimum distribution calculator shows the divisor from the IRS Uniform Lifetime Table and your required minimum distribution.
How the RMD is calculated
The required minimum distribution equals your prior year-end account balance divided by the IRS Uniform Lifetime Table divisor for your age this year. For a $500,000 balance at age 75: 500,000 / 24.6 = 20,325.20. This required minimum distribution calculator applies the divisor from IRS Publication 590-B, Table III (Uniform Lifetime Table), which was updated in 2022 and applies to all distribution years 2022 and later.
IRS Uniform Lifetime Table (ages 73-120)
The table below shows the divisor for each age. Find your age this year, then divide your 12/31 prior-year balance by that number.
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 88 | 13.7 | 104 | 4.9 | ||
| 73 | 26.5 | 89 | 12.9 | 105 | 4.6 |
| 74 | 25.5 | 90 | 12.2 | 106 | 4.3 |
| 75 | 24.6 | 91 | 11.5 | 107 | 4.1 |
| 76 | 23.7 | 92 | 10.8 | 108 | 3.9 |
| 77 | 22.9 | 93 | 10.1 | 109 | 3.7 |
| 78 | 22.0 | 94 | 9.5 | 110 | 3.5 |
| 79 | 21.1 | 95 | 8.9 | 111 | 3.4 |
| 80 | 20.2 | 96 | 8.4 | 112 | 3.3 |
| 81 | 19.4 | 97 | 7.8 | 113 | 3.1 |
| 82 | 18.5 | 98 | 7.3 | 114 | 3.0 |
| 83 | 17.7 | 99 | 6.8 | 115 | 2.9 |
| 84 | 16.8 | 100 | 6.4 | 116 | 2.8 |
| 85 | 16.0 | 101 | 6.0 | 117 | 2.7 |
| 86 | 15.2 | 102 | 5.6 | 118 | 2.5 |
| 87 | 14.4 | 103 | 5.2 | 119 | 2.3 |
| 120 and over | 2.0 |
Source: IRS Publication 590-B, Table III (Uniform Lifetime Table), effective for distribution calendar years 2022 and later.
Spouse sole beneficiary more than 10 years younger
If your only beneficiary is your spouse and they are more than 10 years younger than you, you may use the Joint Life and Last Survivor Expectancy Table (Table II in Pub 590-B) instead of the Uniform Lifetime Table. That table produces a larger divisor and a smaller RMD. This calculator uses the Uniform Lifetime Table, which applies to most account owners. Consult a tax professional if the spousal exception applies to you.
Common mistakes
- Using the wrong balance: The balance must be the total of all traditional retirement accounts as of December 31 of the prior year, not the current balance.
- Using the wrong age: Use the age you turn in the distribution year, not your current age if your birthday hasn't occurred yet.
- Forgetting multiple accounts: You must aggregate all traditional IRAs, SEP IRAs, and SIMPLE IRAs. 401(k) and similar plans are calculated separately but each plan requires its own RMD.
- Missing the deadline: RMDs must be taken by December 31 each year (except your first RMD, which can be delayed until April 1 of the following year, but then you take two in one year).
When RMDs start
Under SECURE 2.0 the first distribution year is the year you turn 73 if you were born from 1951 to 1959, and the year you turn 75 if you were born in 1960 or later. Anyone who reached 72 before 2023 was already on the earlier schedule. This calculator accepts ages 73 through 120 (the 2.0 divisor applies at 120 and over). If you are younger than your starting age you have no RMD yet.
Method and sources
Worked example: a $500,000 balance at 12/31 of the prior year and age 75 in the distribution year. The Uniform Lifetime divisor is 24.6, so the RMD is 20,325.20.
Method: balance / divisor. The divisor table (ages 73 to 120 and over) was checked line by line against Table III in IRS Publication 590-B (2025), which the IRS uses for distribution years 2022 and later, and tested for every age 73 to 120 against an independent copy. Starting age under SECURE 2.0: 73 for people born 1951 to 1959 and 75 for people born in 1960 or later. Roth accounts in employer plans have had no lifetime RMDs since 2024. The sole-beneficiary-spouse-more-than-10-years-younger table, inherited accounts and still-working exceptions are not covered, so confirm with your plan or a tax adviser.
Worked examples
| Example | Input | Result |
|---|---|---|
| Typical 75-year-old with $500k | Account balance (Dec 31 prior year): 500000; Your age this calendar year: 75 | RMD amount: 20,325.20; Divisor (age 75): 24.6 |
| First RMD at age 73 | Account balance (Dec 31 prior year): 1000000; Your age this calendar year: 73 | RMD amount: 37,735.85; Divisor (age 73): 26.5 |
| Older account holder, age 85 | Account balance (Dec 31 prior year): 250000; Your age this calendar year: 85 | RMD amount: 15,625.00; Divisor (age 85): 16.0 |
| Large balance, age 90 | Account balance (Dec 31 prior year): 2000000; Your age this calendar year: 90 | RMD amount: 163,934.43; Divisor (age 90): 12.2 |
FAQ
What is the IRS Uniform Lifetime Table?
It is the life expectancy table in IRS Publication 590-B (Table III) used by most retirement account owners to calculate required minimum distributions. It was updated in 2022 to reflect longer life expectancies, resulting in smaller RMDs than the prior table.
Do I use the balance from December 31 of last year or this year?
Use the total balance as of December 31 of the prior year. For a 2026 RMD, use the 12/31/2025 balance.
What if I have multiple IRAs?
You must calculate the RMD for each traditional IRA separately, but you can withdraw the total from any one or combination of your traditional IRAs. 401(k) and other employer plans require separate RMDs from each plan.
Can I use this calculator for an inherited IRA?
No. Inherited IRAs follow different rules (the 10-year rule or life expectancy tables for eligible designated beneficiaries). This calculator is for original account owners using the Uniform Lifetime Table.
What happens if I don't take my RMD?
The penalty is 25% of the amount not withdrawn (reduced to 10% if corrected within two years under SECURE 2.0). You must still take the distribution and pay ordinary income tax on it.
What age do I start taking RMDs?
Age 73 if you were born from 1951 to 1959, and age 75 if you were born in 1960 or later (SECURE 2.0). Your first RMD can be delayed to April 1 of the following year, but you would then take two in that year.
Do Roth accounts have RMDs?
Roth IRAs have none during the owner's life, and since 2024 designated Roth accounts in 401(k) and 403(b) plans have none either. Traditional pre-tax accounts do.