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Required Minimum Distribution (RMD) Calculator

About Required Minimum Distributions (RMDs)

What are RMDs? The IRS requires you to withdraw a minimum amount from tax-deferred retirement accounts starting at age 72 (73 if born in 1960 or later).

RMD Calculation: RMD = Account Balance (Dec 31 prior year) รท Life Expectancy Factor

Key Rules:
  • RMDs must be taken by December 31 each year
  • First RMD can be delayed until April 1 of the following year
  • Failure to take RMD results in 25% penalty (reduced to 10% if corrected within 2 years)
  • Roth IRAs do NOT require RMDs during owner's lifetime
  • Each retirement account requires separate RMD calculation
Accounts Subject to RMDs:
  • Traditional IRAs
  • SEP IRAs
  • SIMPLE IRAs
  • 401(k), 403(b), 457(b) plans
  • Inherited Roth IRAs (not original owner's Roth IRA)

Note: This calculator uses the IRS Uniform Lifetime Table. Consult a tax professional for your specific situation, especially for inherited accounts or if your spouse is more than 10 years younger.