RMD Calculator

Required Minimum Distributions (RMDs) are annual withdrawals the IRS generally requires from certain tax-deferred retirement accounts once you reach the applicable RMD age. This calculator estimates your annual RMD using your age for the distribution year and your prior year (12/31) account balance, applying the IRS Uniform Lifetime Table (2022+) for most account owners.

What this calculator does

• Inputs: your age (for the distribution year) and your retirement account balance as of December 31 of the prior year.
• Output: an estimated RMD amount for the year (the minimum distribution required under the selected table).
• Method: looks up the IRS life-expectancy distribution period (factor) for your age and divides your prior-year balance by that factor.

RMD formula (Uniform Lifetime Table)

The standard calculation under the Uniform Lifetime Table is:

Plain-text: RMD = Prior-year ending balance ÷ Distribution period (factor)

• B = your retirement account balance on 12/31 of the prior year
• F = IRS distribution period (life expectancy factor) for your age in the distribution year

How to interpret the result

Your estimated RMD is the minimum amount you generally must withdraw for the year from that account (or aggregated across eligible accounts, depending on IRS rules). As you get older, the IRS factor typically decreases—so the calculated RMD usually rises as a percentage of your balance.

Rounding: Many custodians round to the nearest cent, but practices vary. Your actual distribution and tax withholding can also vary based on how you take withdrawals (lump sum vs. periodic) and investment changes during the year.

Worked example

Suppose your prior-year 12/31 balance is $500,000 and your age for the distribution year is 75. Under the Uniform Lifetime Table, the factor at age 75 is commonly shown as 24.6.

RMD = $500,000 ÷ 24.6 = $20,325.20 (approx.)

If you withdraw exactly this amount, you generally satisfy the minimum requirement for that year under the assumptions above. Withdrawing more is typically allowed (and may be useful for cash flow or tax planning), but may increase taxable income.

Selected Uniform Lifetime Table factors (examples)

Below is a small subset for common ages. The IRS table continues to older ages.

Assumptions & limitations (read before relying on results)

• Table applicability: This estimate assumes the IRS Uniform Lifetime Table (effective 2022+), which applies to most account owners. Different IRS tables and rules may apply for certain beneficiary situations (for example, when a spouse is the sole beneficiary and is more than 10 years younger), inherited accounts, and special cases.
• Balance input: RMDs are typically based on your prior year-end (12/31) balance. Using a current balance can materially change the estimate.
• Age meaning: “Age” is your age for the distribution year (commonly aligned to your age at year-end for table lookup). If you are near a birthday, confirm the correct age convention for your situation.
• Account types: RMD rules vary by account type (e.g., traditional IRA vs. 401(k)) and by whether the account is inherited. This calculator does not determine eligibility by account type.
• Aggregation rules not modeled: IRS rules can allow aggregation of RMDs across certain accounts (commonly traditional IRAs), while other plans may require separate withdrawals. This calculator provides a per-balance estimate and does not optimize across accounts.
• Timing and penalties not calculated: Deadlines, first-year RMD timing, and penalty regimes can change and are not computed here.
• Estimates only, not advice: This tool provides an educational estimate and is not tax, legal, or investment advice. For decisions involving taxes or compliance, consult the IRS publications and/or a qualified professional.

Source / reference

Factors are based on the IRS life expectancy tables used for RMD calculations (Uniform Lifetime Table updated for 2022 and later). For official details and edge cases, consult IRS guidance and the latest IRS publications/instructions.

Last updated: 2026-01-12