How to use the RMD calculator
- Year of birth. Sets your RMD starting age: 73 or 75 under current law.
- Distribution year. The year you want the RMD for. It defaults to 2,026.
- Prior year-end balance. The account value on December 31 of the year before, from your year-end statement. For several IRAs, you can run each one or add the balances together, since IRA RMDs may be totaled and taken from any of your IRAs. Each 401(k) needs its own calculation and its own withdrawal.
- Expected return. Used only for the 20-year projection.
- Spouse beneficiary. Answer yes if your sole beneficiary for the whole year is your spouse and they are more than 10 years younger. That case uses a different IRS table, explained below.
The results show this year’s RMD, the deadline, your distribution period and the excise tax you would face for missing it. The chart and the table project RMDs and the balance for 20 years.
How the RMD is calculated
First RMD due: April 1 of the year after you reach RMD age
Later RMDs due: December 31 of each yearThe projection grows the balance at your return and withdraws exactly the RMD at the end of each year: Balancenext = Balance × (1 + r) − RMD.
Dividing by the distribution period is the same as withdrawing a set percentage: 3.77% of the balance at 73, 6.3% at 85 and 11.2% at 95. The percentage rises every year because the table assumes a shorter remaining lifetime.
A worked example
An account owner born in 1,952 had $500,000 in a traditional IRA on December 31, 2025. Their RMD age is 73, reached in 2025, so RMDs have already begun.
They reach 74 in 2,026, where the distribution period is 25.5. The RMD is $500,000 ÷ 25.5 = $19,607.84, or 3.92% of the balance, due by December 31, 2026.
If they earn 5% a year and withdraw only the minimum, RMDs add up to $602,217 over 20 years, and the balance is $392,071 at the end of the period. Missing this year’s RMD would cost an excise tax of $4,901.96, or $1,960.78 if corrected in time.
Your first RMD and the April 1 option
The first RMD has a later deadline, and it is a trap as often as a help. Someone born in 1,953 turns 73 in 2026, so the $18,867.92 RMD for that year can wait until April 1, 2027. But the 2027 RMD is still due by December 31, 2027. Taking both in one year adds both to that year’s taxable income, which can lift your bracket and raise Medicare premiums, which depend on income. Taking the first RMD in the year you reach RMD age keeps the income spread over two years.
If you were born in 1960 or later, you have more time. Someone born in 1,960 owes nothing for 2,026; their first RMD is for 2035, at age 75.
How RMDs change over time
The RMD depends on two moving parts: the balance and the distribution period. Early on, a decent return can make the balance grow even after the withdrawal, so RMDs rise in dollars as well as in percentage. Later, the percentage climbs fast enough to shrink the balance.
| Return | RMDs over 20 years | Balance after 20 years | Largest RMD |
|---|---|---|---|
| 0% | $361,272 | $138,728 | $19,608 in 2026 |
| 5% (example) | $602,217 | $392,071 | $40,819 in 2045 |
| 8% | $840,415 | $713,254 | $71,988 in 2045 |
Because RMDs are taxed as ordinary income, a larger pre-tax balance also means larger taxable withdrawals in your late 70s and 80s. That is why some retirees convert part of a traditional IRA to a Roth in the years between retiring and starting RMDs, when their income is lower. RMDs themselves cannot be converted or rolled over.
Spouse more than 10 years younger
If your spouse is your sole beneficiary for the entire year and is more than 10 years younger, you use the IRS Joint and Last Survivor Table instead of the Uniform Lifetime Table. It is based on both your ages, gives a longer distribution period and so a smaller RMD. This calculator does not include that table: when you choose yes, it still shows the Uniform Lifetime figure, which is more than you are required to take, and warns you. Use IRS Publication 590-B for the exact divisor.
Accounts with and without RMDs
- Traditional, SEP and SIMPLE IRAs, 401(k), 403(b) and 457(b) plans all have RMDs.
- Roth IRAs have no RMDs for the original owner, and since 2024 neither do Roth 401(k)s and Roth 403(b)s.
- Still working: if you are still employed and do not own 5% or more of the company, most employer plans let you delay RMDs from that plan until you retire. IRAs get no such delay.
- Qualified charitable distributions from an IRA, allowed from age 70½, count toward your RMD and are not taxable income.
What this calculator does not include
- Inherited accounts. Beneficiaries follow different rules, including the 10-year rule for most non-spouse heirs.
- The Joint and Last Survivor Table for owners with a much younger spouse.
- Taxes and withholding. RMDs are taxed as ordinary income; the amount you receive depends on what you withhold.
- Market swings. The projection uses a steady return, so actual future RMDs will differ.
- Annuities held inside the account, which have their own payout rules.
Your plan administrator or IRA custodian usually calculates the RMD for you. Use this page to check their figure and to plan the years ahead.