RMD Calculator
Find your Required Minimum Distribution using the IRS Uniform Lifetime Table
Frequently Asked Questions
RMD = your account balance as of December 31 of the prior year, divided by the IRS Uniform Lifetime Table factor for your age this year. The factor decreases as you age, so a larger share of your balance must be withdrawn each year.
Under the SECURE 2.0 Act, RMDs start at age 73 if you were born between 1951 and 1959, and age 75 if you were born in 1960 or later. Your first RMD can be delayed until April 1 of the following year, but every RMD after that is due by December 31.
No, this uses the Uniform Lifetime Table for your own retirement accounts. Inherited IRAs use a different table (Single Life Expectancy) and different rules depending on your relationship to the original owner and when they passed away.
The IRS charges an excise tax on the shortfall, 25% of the amount you should have withdrawn but didn't (reduced to 10% if corrected within two years). This is a significant enough penalty that it's worth double-checking your RMD every year.
IRS Uniform Lifetime Table (2026)
| Age | Factor | Age | Factor |
|---|---|---|---|
| 73 | 26.5 | 87 | 14.4 |
| 75 | 24.6 | 90 | 12.2 |
| 78 | 22.0 | 93 | 10.1 |
| 80 | 20.2 | 95 | 8.9 |
| 83 | 17.7 | 100 | 6.4 |
| 85 | 16.0 | 110 | 3.5 |
RMD applies to traditional IRAs, SEP IRAs, SIMPLE IRAs, and most employer plans like 401(k)s (unless you're still working and don't own more than 5% of the company). Roth IRAs are not subject to RMDs during the original owner's lifetime.