Required Minimum Distribution Calculator

Introduction

This Required Minimum Distribution calculator estimates the annual withdrawal a traditional IRA or similar tax-deferred account owner may need once RMD rules apply. Enter the age used for the tax year, the prior December 31 balance, and any amount already distributed to see the estimated minimum, remaining amount due, and withdrawal percentage implied by the IRS Uniform Lifetime Table.

Use the result as a planning estimate. Confirm the final requirement with the account custodian, current IRS guidance, or a qualified tax professional, especially for inherited accounts, a much-younger spouse beneficiary, still-working employer-plan exceptions, annuity payouts, or missed-RMD corrections.

Formula and how to use

The standard owner calculation divides the prior year-end account balance by the life expectancy factor for your age. The calculator uses the Uniform Lifetime Table factors embedded in the page and then subtracts any amount already distributed for the modeled year.

Use your age as of December 31 for the distribution year. The optional federal tax-rate field is only a rough planning estimate; it does not model state taxes, Social Security taxation, Medicare IRMAA, deductions, credits, or basis. The IRS explains the general RMD timing in its Required Minimum Distributions FAQs, and the life expectancy tables are published in Publication 590-B.

Worked example

If you are age 75, have a prior December 31 traditional IRA balance of $500,000, and the applicable Uniform Lifetime Table factor is 24.6, the estimated RMD is $500,000 ÷ 24.6, or about $20,325.20. If you already distributed $8,000 for the year, the remaining estimated amount due is about $12,325.20.

Interpreting the result

The output is the estimated minimum withdrawal for the entered balance and age, not a recommended spending amount. You may withdraw more than the minimum, but withdrawing less than the required amount can create an excise-tax shortfall. For multiple traditional IRAs, aggregation may be allowed; employer plans often require separate plan-by-plan withdrawals.

Assumptions and limitations

The calculator assumes the Uniform Lifetime Table applies to the account owner and that the entered balance is the prior year-end value. It does not determine whether your RMD starting age has arrived, handle inherited IRA payout rules, use the Joint Life and Last Survivor table, model still-working exceptions, project future balances, or provide tax, legal, or investment advice.

Last reviewed against IRS RMD guidance available in 2026. Check for future updates before planning withdrawals in later years.