RMD Calculator - Required Minimum Distributions Calculator

IRS Retirement Rules & Required Minimum Distributions (RMDs)

A Required Minimum Distribution (RMD) is the minimum mandatory dollar amount that owners of tax-deferred retirement accounts—including Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, and 403(b) plans—must withdraw annually once reaching their statutory retirement milestone.

Core SECURE 2.0 Legislation Rules

• RMD Starting Age 73: Applies to individuals who turned 72 after December 31, 2022 (born 1951 through 1959).

• RMD Starting Age 75: Applies to individuals who turn 74 after December 31, 2032 (born 1960 or later).

• Roth IRAs: Roth IRAs have no RMDs during the original account owner's lifetime.

• Designated Roth 401(k)s: Starting in 2024, Roth 401(k) accounts are exempt from pre-death RMDs under SECURE 2.

0.

The Mathematical RMD Calculation

RMD = Account Balance (Prior Year Dec 31)IRS Life Expectancy Divisor

IRS Life Expectancy Tables

• Uniform Lifetime Table (Table III): Used by all unmarried owners, married owners whose spouses are not more than 10 years younger, and owners whose spouses are not sole beneficiaries.

• Joint Life and Last Survivor Expectancy Table (Table II): Used exclusively when the sole primary beneficiary is a spouse more than 10 years younger than the account owner, resulting in smaller mandatory withdrawals.

• Single Life Table (Table I): Used for inherited IRAs by non-spouse beneficiaries.

How to Use This Calculator

Enter your Dec 31 Prior Year Account Balance () (e.g. 650000 in ), Account Owner Age at End of Tax Year (e.g. 75 in yrs), Is Spouse Sole Beneficiary >10 Years Younger? — choose from No (Standard IRS Uniform Lifetime Table), Yes (IRS Joint Life Table - Smaller RMD), Spouse Age (if >10 Years Younger) (e.g. 62 in yrs), and Estimated Federal + State Income Tax Rate (%) (e.g. 22 in %). Results update instantly as you type — adjust any value to compare scenarios.

The Formula

Conversion factors (to SI base unit or reference unit):

72: 27.4

73: 26.5

74: 25.5

75: 24.6

76: 23.7

77: 22.9

78: 22.0

79: 21.1

80: 20.2

81: 19.4

82: 18.5

83: 17.7

Worked Example

A 75-year-old retiree with a 650,000 Traditional IRA balance on Dec 31 has an IRS divisor of 24.

• Dividing 650,000 by 24.6 results in a mandatory 26,422.76 distribution for the tax year.

Understanding Your Result

Statistical results require context: a mean alone is misleading without knowing the standard deviation (spread). Normal distribution reference: 68% of values fall within ±1 SD of the mean, 95% within ±2 SD, 99.7% within ±3 SD. For small sample sizes (n < 30), use t-distributions rather than z-scores. Statistical significance (p < 0.05) does not imply practical significance — effect size (Cohen's d, R², odds ratio) measures real-world importance. Correlation coefficient r: |r| < 0.3 weak, 0.3–0.7 moderate, > 0.7 strong.