📅 SECURE Act 2.0
RMD Calculator
Calculate your exact Required Minimum Distribution using IRS Uniform Lifetime Tables. Includes spouse beneficiary option, penalty calculator, and 20-year projection.
2026 RMD Key Facts
RMD Start Age73
First RMD DeadlineApril 1
Missed RMD Penalty25%
Corrected Penalty10%
Roth IRA RMDNone ✅
Table UsedUniform Lifetime
RMD Calculator
Required Minimum Distribution calculator
Account Owner
$
Spouse Beneficiary
Projection Settings
%
YOUR 2026 REQUIRED MINIMUM DISTRIBUTION
$18,248
Age 75 · Balance: $500,000 · Distribution Period: 24.6
⏰ Deadline: December 31, 2026
24.6
IRS Dist. Period
3.65%
Withdrawal Rate
$2,190
Est. Tax Owed
$16,058
After-Tax Amount
⚠️ What If You Miss or Underpay Your RMD?
$4,562
25% Penalty (missed)
$1,825
10% Penalty (corrected)
$6,752
25% Penalty + Tax
💡 If you miss an RMD, file Form 5329 and request a waiver promptly. The IRS reduces the penalty to 10% if the error is corrected within 2 years. Always take your RMD by December 31 (or April 1 in your first RMD year).
📋 IRS Uniform Lifetime Table — Your Age Highlighted
| Age | Distribution Period | Withdrawal % | RMD on $500K |
|---|
📊 RMD Projections: Required Withdrawal vs Remaining Balance
📋 20-Year RMD Projection Schedule
| Year | Age | Balance (Start) | Dist. Period | RMD Required | Tax Owed | Year-End Balance |
|---|
Understanding Required Minimum Distributions
Required Minimum Distributions (RMDs) are mandatory annual withdrawals the IRS requires from Traditional IRAs, 401(k)s, and most other tax-deferred retirement accounts once you reach age 73. Our RMD calculator uses the actual IRS Uniform Lifetime Table to compute your exact required amount, penalty exposure, and 20-year projection. See also our IRA calculator, Roth IRA calculator (no RMDs!), and retirement calculator.
📅 RMD Rules & Deadlines
- Start age: 73 (SECURE Act 2.0, 2023+)
- First RMD: By April 1 of the year after you turn 73
- Subsequent RMDs: December 31 each year
- Watch out: Delaying first RMD means two RMDs in one year
- Multiple accounts: Calculate RMD per account; can take from any traditional IRA
- 401(k): Must take RMD from each 401(k) separately (can't aggregate)
📐 How RMD Is Calculated
- Formula: Account Balance ÷ Distribution Period
- Balance used: December 31 of the prior year
- Table: IRS Uniform Lifetime Table (most retirees)
- Spouse >10 years younger: Joint and Last Survivor Table (lower RMD)
- Age 73 divisor: 26.5 → withdrawal rate ~3.77%
- Age 80 divisor: 20.2 → withdrawal rate ~4.95%
💡 RMD Strategies
- Qualified Charitable Distribution (QCD): Donate up to $108,000/year directly from IRA — counts as RMD but not taxable income
- Roth conversion: Convert IRA to Roth before 73 to reduce future RMDs
- Reinvest excess: If you don't need all the money, invest the after-tax proceeds in a taxable account
- Avoid double RMD: Take first RMD by Dec 31 of year you turn 73, not April 1
- RMDs add to income — may affect Medicare premiums
🔄 Which Accounts Have RMDs?
RMD Required:
- Traditional IRA, SEP-IRA, SIMPLE IRA
- 401(k), 403(b), 457(b) plans
- Inherited Roth IRAs (for non-spouse beneficiaries)
No RMD Required:
- Roth IRA (during owner's lifetime) ✅
- Roth 401(k) (starting 2024 under SECURE 2.0)
- Still-working employee's current employer 401(k)
Frequently Asked Questions
Under SECURE Act 2.0 (effective 2023), RMDs begin at age 73 for anyone who turns 72 after December 31, 2022. Those who turned 72 in 2022 or earlier follow the previous rules (starting at 72). Looking ahead, SECURE Act 2.0 also increases the RMD age to 75 starting in 2033. Your first RMD can be delayed to April 1 of the following year, but be careful — that means taking two distributions in one tax year, which could push you into a higher bracket.
Missing an RMD results in a 25% excise tax on the amount not withdrawn (reduced from 50% under SECURE Act 2.0). For example, if your RMD was $18,000 and you took nothing, the penalty is $4,500. However, if you correct the error and take the missed RMD within 2 years (and file Form 5329), the penalty is reduced to 10%. Always take your full RMD by December 31. If you make an honest mistake, request a waiver from the IRS — it's frequently granted for first-time errors with a valid explanation.
Yes — the RMD is the minimum, not the maximum. You can always withdraw more, but any amount above the RMD cannot be "carried forward" to reduce next year's RMD. Excess withdrawals are still taxable as ordinary income. Many retirees take exactly the RMD to minimize taxes; others take more for living expenses. The strategy of taking only the RMD (and reinvesting the after-tax proceeds if not needed) is common for tax efficiency.
A Qualified Charitable Distribution (QCD) allows IRA owners age 70½+ to donate up to $108,000/year (2026) directly from an IRA to a qualified charity. The key benefit: the QCD counts toward your RMD but is excluded from taxable income. This is better than taking the RMD and then donating, because it avoids the income showing on your return (which could affect Medicare premiums, Social Security taxation, or push you into a higher bracket). QCDs only work from traditional IRAs, not 401(k)s, and must be sent directly to the charity.
Roth conversions before age 73 are the most effective strategy — converting Traditional IRA funds to Roth IRA reduces the IRA balance subject to RMDs. The best time to convert is during low-income years (early retirement before RMDs or Social Security begin). QCDs also reduce the taxable impact of RMDs. You can also consider a Qualified Longevity Annuity Contract (QLAC) which defers RMDs on up to $200,000 of your IRA to as late as age 85. Use our Roth IRA calculator to model conversion scenarios.