RMD Calculator 2025
Calculate your Required Minimum Distribution from IRAs and 401(k)s. Updated with SECURE 2.0 Act rules and IRS Uniform Lifetime Table.
Use your account balance from December 31 of the prior year
Required Minimum Distribution
$18,868
For 2026
Life Expectancy Factor
26.5
Withdrawal Rate
3.77%
Withdrawal Deadline
April 1, 2027
First RMD year - extended deadline available
Table Used
Uniform Lifetime
Penalty for Missing RMD
$4,717
25% penalty (SECURE 2.0)
| Year | Age | Account Balance | Life Expectancy | RMD |
|---|---|---|---|---|
| 2025 | 73 | $500,000 | 26.5 | $18,868 |
| 2026 | 74 | $505,189 | 25.5 | $19,811 |
| 2027 | 75 | $509,646 | 24.6 | $20,717 |
| 2028 | 76 | $513,375 | 23.7 | $21,661 |
| 2029 | 77 | $516,300 | 22.9 | $22,546 |
| 2030 | 78 | $518,441 | 22.0 | $23,566 |
| 2031 | 79 | $519,620 | 21.1 | $24,627 |
| 2032 | 80 | $519,743 | 20.2 | $25,730 |
| 2033 | 81 | $518,714 | 19.4 | $26,738 |
| 2034 | 82 | $516,575 | 18.5 | $27,923 |
RMD Rules Under SECURE 2.0 Act
- Born 1950 or earlier: Age 72
- Born 1951-1959: Age 73
- Born 1960 or later: Age 75
- First RMD: April 1 of year after reaching RMD age
- Subsequent RMDs: December 31 each year
- Note: Delaying first RMD means two RMDs in one year
- Traditional IRAs
- 401(k), 403(b), 457(b) plans
- SEP and SIMPLE IRAs
- Not required: Roth IRAs (for original owner)
- Standard penalty: 25% of missed amount
- Reduced to: 10% if corrected within 2 years
- Previous law: Was 50% penalty
- File Form 5329 with your tax return
Frequently Asked Questions
SECURE 2.0 Act: RMD Age Changes and Penalty Reductions
The SECURE 2.0 Act of 2022 raised the age at which Required Minimum Distributions must begin. For individuals born between 1951 and 1959, the RMD starting age is 73. For those born in 1960 or later, the starting age increases to 75 beginning in 2033. Prior to the original SECURE Act of 2019, the RMD age was 70 1/2.
The penalty for failing to take a required distribution dropped from 50% to 25% of the shortfall amount under SECURE 2.0. If the missed RMD is corrected within 2 years by taking the distribution and filing an amended return, the penalty reduces further to 10%. On a $500,000 account at age 73, the RMD is approximately $18,868 (using the Uniform Lifetime Table divisor of 26.5). Missing that distribution entirely would result in a $4,717 penalty at the 25% rate, or $1,887 if corrected within the 2-year window.
| Birth Year | RMD Starting Age | First RMD Year (approx.) |
|---|---|---|
| 1950 or earlier | 72 | 2022 or earlier |
| 1951 - 1959 | 73 | 2024 - 2032 |
| 1960 or later | 75 | 2035+ |
The first-year RMD deadline is April 1 of the year following the year you reach your RMD age. All subsequent RMDs are due by December 31 each year. Delaying the first RMD to April 1 means taking two distributions in one calendar year, which can push you into a higher tax bracket.
Uniform Lifetime Table and RMD Calculation Method
The IRS calculates RMDs by dividing the prior year-end account balance (as of December 31) by a life expectancy factor from the applicable table. The Uniform Lifetime Table applies to most account owners. At age 73, the divisor is 26.5; at age 75, it is 24.6; at age 80, it drops to 20.2; and at age 85, the factor is 16.0.
If your sole beneficiary is a spouse more than 10 years younger, you use the Joint Life and Last Survivor Expectancy Table instead, which produces a larger divisor and therefore a smaller required distribution. For example, a 75-year-old with a 60-year-old spouse beneficiary would use a divisor of approximately 28.7 versus the Uniform Table's 24.6 — reducing the RMD on a $500,000 balance from $20,325 to $17,422.
| Age | Uniform Lifetime Divisor | RMD on $500,000 | RMD on $1,000,000 |
|---|---|---|---|
| 73 | 26.5 | $18,868 | $37,736 |
| 75 | 24.6 | $20,325 | $40,650 |
| 80 | 20.2 | $24,752 | $49,505 |
| 85 | 16.0 | $31,250 | $62,500 |
| 90 | 12.2 | $40,984 | $81,967 |
Account types subject to RMDs include Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), and 457(b) plans. Roth IRAs are exempt from RMDs during the original owner's lifetime — this is one of the strongest arguments for Roth conversions before age 73.
Inherited IRA Rules and Qualified Charitable Distributions
Under the SECURE Act's 10-year rule, most non-spouse beneficiaries who inherit an IRA after 2019 must fully distribute the account within 10 years of the original owner's death. There is no annual RMD requirement during the 10-year window (though annual distributions may be required if the original owner had already started RMDs — IRS issued final regulations in 2024 clarifying this). Eligible designated beneficiaries exempt from the 10-year rule include surviving spouses, minor children of the deceased (until age 21), disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the decedent.
Qualified Charitable Distributions (QCDs) allow IRA owners aged 70 1/2 and older to transfer up to $105,000 per year (2024 limit, indexed for inflation) directly from a Traditional IRA to a qualified charity. QCDs satisfy the RMD requirement, reduce taxable income (the distribution is excluded from AGI), and do not require itemizing deductions. A married couple with separate IRAs can each make $105,000 in QCDs for a combined $210,000 annual charitable transfer. SECURE 2.0 also introduced a one-time $53,000 QCD to a charitable remainder trust or charitable gift annuity.
For retirees in the 22% or 24% tax bracket, a $50,000 QCD instead of a taxable RMD saves $11,000-$12,000 in federal income tax annually. QCDs can also help keep income below thresholds that trigger Medicare IRMAA surcharges ($103,000 for single filers in 2024) and reduce the portion of Social Security benefits subject to tax.