RMD Calculator
Updated August 1, 2026
Once you reach your required beginning age, the IRS makes you withdraw a minimum amount from your traditional IRA and 401(k) every year — and taxes it. This calculator does the arithmetic on the official IRS Uniform Lifetime Table: enter your account balance as of last December 31 and your age, and see your required minimum distribution, the life-expectancy factor behind it, and what percentage of the account that represents.
Your RMDs begin at age 73.
Your required minimum distribution this year
$18,868
$500,000 ÷ 26.5 (Uniform Lifetime factor at age 73) = about 3.8% of the account.
Uses the IRS Uniform Lifetime Table (2022+). If your sole beneficiary is a spouse more than 10 years younger than you, the IRS Joint Life table gives a smaller RMD — this tool does not model that exception. Roth IRAs have no RMD during the original owner's lifetime. Educational estimate, not tax advice.
How the RMD is calculated
The formula is deliberately simple:
RMD = (prior December 31 balance) ÷ (life-expectancy factor for your age)
The life-expectancy factor comes from the IRS Uniform Lifetime Table. The factor shrinks a little every year you age, so the same balance produces a larger required withdrawal — and a larger tax bill — as you get older. A $500,000 balance requires about $18,868 at 73 but roughly $31,250 by 85, even before any growth.
When your RMDs must start
The SECURE 2.0 Act pushed back the starting age. It depends on your birth year:
| Birth year | RMDs begin at age |
|---|---|
| 1950 or earlier | 72 |
| 1951–1959 | 73 |
| 1960 or later | 75 |
You may delay your first RMD until April 1 of the year after you reach the start age, but that forces two RMDs into one tax year — often a costly move that can push you into a higher bracket and raise your IRMAA Medicare surcharges. Every RMD after the first is due by December 31.
Sample Uniform Lifetime factors
| Age | Factor | RMD on $500,000 |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 75 | 24.6 | $20,325 |
| 80 | 20.2 | $24,752 |
| 85 | 16.0 | $31,250 |
| 90 | 12.2 | $40,984 |
The penalty for getting it wrong
Missing an RMD triggers one of the harshest penalties in the tax code: a 25% excise tax on the amount you failed to withdraw, cut to 10% if you correct the shortfall within the two-year window SECURE 2.0 allows. Because the stakes are high, retirees with several accounts often have their custodian calculate and automate the withdrawal.
For the full rules — aggregating RMDs across accounts, the still-working 401(k) exception, qualified charitable distributions (QCDs) that satisfy your RMD tax-free, and Roth conversion strategies to shrink future RMDs — read our complete guide to required minimum distributions. Related reading: retirement tax planning and how Social Security is taxed.