How is an RMD calculated?
An RMD is the minimum you generally must withdraw from an eligible retirement account each year after reaching your starting age.
Example: at age 73, the Uniform Lifetime factor is 26.5. A $500,000 balance gives an annual RMD of $18,867.93 when rounded up to the next cent.
When do withdrawals begin?
| Date of birth | Starting age |
|---|---|
| Before July 1, 1949 | 70½ |
| July 1, 1949–December 31, 1950 | 72 |
| 1951–1958 | 73 |
| 1959 | 73* |
| 1960 or later | 75 |
*The 1959 birth-year treatment uses the IRS proposed clarification (age 73); confirm final guidance before the first distribution year. Employer-plan retirement exceptions can change the starting date.
For the first age-based RMD year, you can generally wait until April 1 of the next year. That next year’s own RMD is still due by December 31, so delaying can mean two RMDs in one calendar year.
Uniform Lifetime Table
Your age selects the factor. A smaller factor means a larger percentage to withdraw.
| Age | Factor | Rate |
|---|
Table III, IRS Publication 590-B. Ages 120 and over use 2.0. The table applies only when the younger-spouse exception does not apply.
Common questions
Can I combine several retirement accounts?
Calculate each account’s RMD separately. Generally, traditional IRA RMDs can be totaled and taken from one or more of your IRAs. A similar rule applies within 403(b) accounts. Other employer plans, such as 401(k)s, generally require separate withdrawals. Do not combine unlike account types in this calculator.
Do Roth accounts have RMDs?
Original owners do not have lifetime RMDs for Roth IRAs or designated Roth employer-plan accounts under current rules. Inherited Roth accounts have separate beneficiary rules.
What if I have already withdrawn more than the RMD?
Your remaining amount is zero. An excess withdrawal does not count toward next year’s RMD. Only enter withdrawals that qualify toward the selected year’s requirement.
Is the result my tax bill?
No. It is an estimated gross withdrawal requirement. Taxable amounts depend on basis, qualified charitable distributions and other circumstances. This calculator does not estimate income tax or penalties.
Which situations need a different calculation?
Inherited accounts, a sole-beneficiary spouse more than 10 years younger, retirement-delayed employer plans, annuities and special balance adjustments can require different treatment. Confirm those calculations with your custodian or tax professional.