RMD Calculator — required minimum distribution by age

How it works

One division, two IRS inputs. The prior-year-end balance is divided by the applicable denominator for your age — the Uniform Lifetime Table (Pub 590-B, Table III), read here from a reviewed data pack, never a guess. Distributions begin at 73 under SECURE 2.0; below that the page shows no RMD. The denominator falls with age, so the same balance forces out a larger share each year — the table converts a life-expectancy estimate into a withdrawal schedule. This page prices a single year's requirement for one account on the standard table; account owners whose sole beneficiary is a spouse more than ten years younger use a different (Joint) table with larger denominators.

IRS Uniform Lifetime Table — selected ages (Pub 590-B, Table III, read 2026-07-22)

Source: IRS Publication 590-B, Table III (Uniform Lifetime). The full table covers every age 73 through 120+; the pack this page computes from carries all of it.

Worked example

The IRS's own example anchors the table: "You turn 75 … Your applicable denominator is 24.6." On the default inputs — a $500,000 balance at age 75 — the RMD is $500,000 ÷ 24.6 = $20,325.20, about 4.1% of the balance. At the first-RMD age of 73 the divisor is 26.5, so the same balance requires $18,867.92; by 85 the divisor is 16.0 and the requirement is $31,250 — the rising share the table builds in, each figure this calculator's division of the published denominator.

Frequently asked questions

When do required minimum distributions begin?

At age 73 under SECURE 2.0, for traditional IRAs and most workplace plans like 401(k)s. Below 73 there is no RMD, which the page shows as an empty state. Roth IRAs have no lifetime RMD for the original owner.

How is the RMD amount calculated?

Prior-year-end balance divided by the distribution period for your age from the Uniform Lifetime Table — $500,000 ÷ 24.6 = $20,325.20 at 75. Each account's RMD is figured on its own December 31 balance; you generally add them up, with some flexibility in which accounts you draw from.

Why does the required percentage rise every year?

Because the table's divisor shrinks with age as remaining life expectancy falls — 26.5 at 73, 12.2 at 90, 2.0 at the top. Dividing by a smaller number each year forces out a larger share, from under 4% at 73 to over 8% at 90.

What if I don't take my RMD?

The IRS imposes an excise tax on the amount not taken — historically steep, reduced under SECURE 2.0 and further if corrected promptly. This page computes what's required; the penalty for missing it is a reason the number matters, but the correction rules are their own topic.

Does this use the right table for me?

It uses the Uniform Lifetime Table, which applies to most owners. If your sole beneficiary is a spouse more than ten years younger, you use the Joint Life and Last Survivor table instead, with larger divisors and smaller RMDs — a case this page does not model.

Which balance do I enter?

The account's fair market value on December 31 of the year before the distribution year — not today's balance. RMDs are always figured on the prior year-end value, which is why a market swing after year-end doesn't change the current year's requirement.

How accurate is this, and what does it exclude?

The divisor is the published IRS figure and the division is exact. It excludes the Joint table for much-younger spouses, the year-of-death and inherited-account rules, aggregation choices across multiple accounts, and the first-year deferral option (the first RMD may be delayed to April 1 of the following year). Confirm your situation against Pub 590-B or a tax advisor.