RMD Calculator: When Your Required Distributions Start and How Much
Required Minimum Distributions (RMDs) are the annual withdrawals the IRS forces you to take from tax-deferred retirement accounts — Traditional IRAs, 401(k)s, 403(b)s, 457(b)s, SEP and SIMPLE IRAs — once you reach a certain age. The amount is determined by dividing your prior-year-end balance by a divisor from the IRS Uniform Lifetime Table (Pub 590-B, Appendix B, Table III).
Under the SECURE 2.0 Act of 2022, the start age depends on when you were born: age 72 if you were born before 1951, age 73 if you were born 1951–1959, and age 75 if you were born in 1960 or later. This calculator applies the correct start age automatically and projects your year-by-year RMD using the official IRS table values. If your spouse is your sole beneficiary and more than 10 years younger than you, it switches to the IRS Joint Life and Last Survivor Expectancy Table (Table II), which produces smaller RMDs.
Frequently asked questions
What is the SECURE 2.0 Act?
The SECURE 2.0 Act, signed into law in December 2022, is retirement-focused legislation that updated several rules for tax-advantaged accounts. Most relevant for RMDs: it raised the age at which Required Minimum Distributions begin.
Before SECURE 2.0, RMDs began at age 72. Under SECURE 2.0:
• If you were born before 1951, RMDs begin at age 72 (rules in effect before SECURE 2.0).
• If you were born 1951–1959, RMDs begin at age 73.
• If you were born 1960 or later, RMDs begin at age 75.
The act did not change the IRS Uniform Lifetime Table itself — it only changed the age at which an account holder begins using it. Whatever your start age, you look up the divisor for that age in the same table.
Do I have to take an RMD from a Roth IRA?
No. Roth IRAs are not subject to RMDs during the original owner's lifetime. As of 2024, Roth 401(k) and Roth 403(b) accounts also no longer require RMDs during the owner's lifetime under SECURE 2.0.
RMDs can still apply to inherited Roth accounts, depending on the beneficiary type and when the original owner died. This calculator is for tax-deferred accounts (Traditional IRA, 401(k), 403(b), 457(b), SEP IRA, SIMPLE IRA, etc.), not Roth accounts.
What happens if I miss an RMD?
Missing an RMD triggers an excise tax on the amount you should have withdrawn but didn't. SECURE 2.0 reduced this penalty from 50% to 25% of the shortfall.
The penalty drops further to 10% if you correct the mistake — by withdrawing the missed amount and filing IRS Form 5329 — within the "correction window," generally two years from the end of the year in which the RMD was due.
If the failure was due to reasonable error and you take steps to remedy it, the IRS may waive the penalty entirely upon request. The deadline for taking your annual RMD is December 31 each year, except for your first RMD, which can be deferred to April 1 of the following year. Doing so means you take two RMDs in that next year.
Are inherited IRAs different?
Yes. Inherited IRAs follow different rules. For most non-spouse beneficiaries who inherited an IRA after the SECURE Act of 2019, the entire inherited account must be withdrawn within 10 years of the original owner's death (the "10-year rule").
Spouse beneficiaries have additional options, including treating the inherited IRA as their own. Eligible designated beneficiaries — including minor children of the owner, disabled or chronically ill individuals, and beneficiaries less than 10 years younger than the owner — can still use life-expectancy distributions from the IRS Single Life Table.
This calculator is intended for an account owner's own RMDs. For inherited-account scenarios, consult IRS Publication 590-B or a qualified tax advisor.
This calculator is provided for educational purposes only and does not constitute tax, legal, or financial advice. Divisor values come from IRS Pub 590-B Appendix B, Tables II and III, as effective Jan 1, 2022. Projections assume constant returns and uniform contributions/withdrawals; actual results will differ. Consult a qualified tax professional for decisions involving your specific situation.