Required Minimum Distribution Calculator
Compute your annual Required Minimum Distribution from traditional IRAs and 401(k)s using the IRS Uniform Lifetime Table.
What the IRS Uniform Lifetime Table does
The IRS publishes a Uniform Lifetime Table with a "distribution period" for each age. Your annual RMD is your prior-year-end balance divided by that factor. At age 73 the factor is 26.5 — so you must withdraw roughly 1/26.5 of the balance, or about 3.77%. At age 90 the factor drops to 12.2 — about 8.2%. The percentage grows each year as the table assumes less remaining lifespan.
The table applies to traditional IRAs, SEP IRAs, SIMPLE IRAs, and most employer-sponsored plans (401(k), 403(b), 457). Roth IRAs are exempt from RMDs for the original owner. Inherited accounts have different rules.
The 25% penalty
If you miss an RMD, the IRS previously charged a 50% excise tax on the shortfall. SECURE 2.0 reduced that to 25%, and to 10% if you correct the mistake quickly (typically within two years). It's still one of the steepest penalties in the tax code for a paperwork error.
What this calculator projects
The chart projects your RMD each year through age 95, assuming your balance grows at the rate you specify (minus the RMD withdrawn each year). In reality, your actual RMDs will depend on the balance on December 31 of the prior year — so market performance year to year swings the number meaningfully. This projection is a rough-order-of-magnitude view, not a forecast.
What to do with the RMD money
The IRS requires you to withdraw it; nothing requires you to spend it. If you don't need the income, common moves include: reinvesting in a taxable brokerage account, gifting up to the annual exclusion ($18,000 for 2024) to children or grandchildren, or doing a qualified charitable distribution (QCD) directly from the IRA to a charity — which satisfies your RMD without the withdrawal counting as taxable income. The QCD is one of the most under-used tax optimizations for retirees who are charitably inclined.