Calculate how much you must withdraw from your IRA, 401(k), or 403(b) each year. Updated for SECURE Act 2.0 rules with the latest IRS Uniform Lifetime Table.
A retiree born in 1952 turns 73 and has $500,000 in a Traditional IRA. No younger spouse.
RMD Start Age: 73 (born 1951–1959 per SECURE Act 2.0)
Life Expectancy Factor: 26.5 (Uniform Lifetime Table, age 73)
Year 1 RMD: $18,867.92
Year 2 RMD (with 4% growth): ~$19,482.26
10-Year Total Withdrawals: ~$226,681
The factor decreases each year as you age, meaning the RMD percentage of your account increases over time.
A retiree born in 1952 (age 73) has $800,000 in a 401(k). Their spouse is 61 (12 years younger).
Because the spouse is more than 10 years younger, the couple may qualify to use the Joint Life Expectancy Table, which provides a longer life expectancy factor and a smaller RMD.
Uniform Lifetime Factor (age 73): 26.5 → RMD = $30,188.68
Joint Life Factor (age 73, spouse 61): ~28.7 → RMD ≈ $27,874.56
Using the Joint Life Expectancy Table can significantly reduce annual RMDs for those with much younger spouses.
An account holder born in 1961 (age 63) has $1,000,000 in a 403(b) account.
RMD Start Age: 75 (born 1960+ per SECURE Act 2.0)
At age 75, the life expectancy factor is 24.6.
Year 1 RMD (age 75): ~$40,650.41
Those born in 1960 or later start RMDs at age 75, giving them two additional years of tax-deferred growth before mandatory withdrawals begin.
A Required Minimum Distribution (RMD) is the minimum amount you must withdraw from your retirement accounts each year once you reach a certain age. The rules are governed by the IRS and were recently updated by the SECURE Act 2.0.
| Age | Life Expectancy Factor | RMD % |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
A tax-deferred retirement account where contributions may be tax-deductible. Withdrawals are taxed as ordinary income. RMDs apply.
Contributions are made with after-tax dollars. Roth IRAs have no RMDs during the original owner's lifetime.
Employer-sponsored retirement plans. RMDs apply, but if you're still working, you may delay RMDs from your current employer's plan.
Failing to take your full RMD by the deadline results in a 25% excise tax on the amount not withdrawn (reduced from 50% by SECURE Act 2.0).
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw from your retirement accounts each year once you reach a certain age. The purpose of RMDs is to ensure that tax-deferred retirement savings are eventually taxed — the government has allowed your money to grow tax-free or tax-deferred for decades, and RMDs are how they collect the tax revenue on those funds.
RMDs apply to Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and other defined contribution plans. The key exception is Roth IRAs, which have no RMDs during the original owner's lifetime. However, Roth 401(k) accounts are subject to RMD rules unless rolled over to a Roth IRA.
RMDs apply. SEP and SIMPLE IRAs also subject to RMD rules. You must take RMDs even if you're still working.
RMDs apply. However, if you're still employed, you may delay RMDs from your current employer's plan if you own 5% or less of the company.
No RMDs during the original owner's lifetime. Beneficiaries of inherited Roth IRAs may have RMD obligations.
RMDs apply unless you roll the funds into a Roth IRA, which then becomes exempt from RMDs.
The SECURE Act 2.0, enacted in December 2022, made several important changes to RMD rules that affect when you must start taking distributions:
For those born before July 1, 1949. This was the pre-SECURE Act 2.0 age and still applies to that group.
For those born between 1951 and 1959. Under SECURE Act 2.0, the RMD age moved from 72 to 73 starting in 2023.
For those born in 1960 or later. The age increases to 75 starting in 2033, giving more time for tax-deferred growth.
The penalty for failing to take an RMD was reduced from 50% to 25% of the amount not withdrawn, and can be reduced to 10% if corrected promptly.
These changes were designed to reflect increasing life expectancies and give retirees more flexibility with their retirement savings. The gradual phase-in allows account holders to plan ahead for when their RMD obligations begin.
Calculating your RMD is straightforward once you understand the steps. Here's a detailed guide to help you determine your required withdrawal:
Look up your birth year to find your RMD starting age under SECURE Act 2.0. This is the age at which you must take your first RMD (by April 1 of the following year).
Use the total value of all your Traditional IRA, SEP IRA, SIMPLE IRA, 401(k), and 403(b) accounts as of December 31 of the previous year. For each IRA you own, you calculate the RMD separately, but you can withdraw the total from any one IRA. For 401(k) plans, RMDs must generally be taken from each plan separately.
Use the IRS Uniform Lifetime Table to find the factor corresponding to your age. If your spouse is more than 10 years younger than you and is the sole beneficiary of your account, you may use the Joint Life Expectancy Table, which gives a higher factor (and therefore a smaller RMD).
Divide your account balance by the life expectancy factor. The result is your RMD for the year. You must withdraw at least this amount by December 31 of the current year to avoid penalties.
Example Calculation:
Account Balance: $500,000 | Age: 73 | Factor: 26.5
RMD = $500,000 ÷ 26.5 = $18,867.92
This means you must withdraw at least $18,867.92 from your retirement account by December 31 of this year. You can withdraw more if needed, but the excess does not count toward next year's RMD.
⚠️ Important Disclaimer: This RMD Calculator is for informational and educational purposes only. It provides estimates based on the IRS Uniform Lifetime Table and SECURE Act 2.0 rules. Results do not constitute tax, legal, or financial advice. RMD calculations may be affected by spousal beneficiaries, multiple accounts, inherited IRAs, and other factors. Always consult with a qualified tax professional or financial advisor before making retirement distribution decisions. Failure to take the correct RMD amount may result in significant IRS penalties.