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Retirement & Social Security

Required Minimum Distribution (RMD) Calculator

Compute your required minimum distribution from traditional IRAs, 401(k)s, and other tax-deferred retirement accounts. The calculator uses the IRS Uniform Lifetime Table and applies the SECURE 2.0 age thresholds (73 rising to 75 in 2033).

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If your spouse is more than 10 years younger and is the sole beneficiary, use the Joint Life Table instead.

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Estimate only. SECURE 2.0 reduced the excise tax from 50% to 25% (10% if corrected timely). Roth IRAs are not subject to RMDs during the owner's lifetime.

The RMD rules after SECURE 2.0

The SECURE Act of 2019 pushed the RMD starting age from 70½ to 72. SECURE 2.0, passed in December 2022, pushed it again — to 73 starting in 2023, and to 75 starting in 2033. The change gives retirees additional years of tax-deferred growth, but the rules for when you must take your first RMD remain unchanged.

The two deadlines

Your first RMD can be delayed until April 1 of the year after you turn 73. Every subsequent RMD must be taken by December 31 of that same year. If you use the April 1 delay for your first RMD, you will still need to take your second RMD by December 31 of that same year — meaning two RMDs in one year, with the associated tax bracket impact.

The Uniform Lifetime Table

Most account owners use the IRS Uniform Lifetime Table (Appendix B of IRS Publication 590-B), which provides a single life-expectancy factor based on your age. The table was updated in 2022 to reflect longer life expectancies, slightly reducing RMD amounts compared to the prior table. A 75-year-old now uses a factor of 24.6, down from 22.9 under the old table.

The Joint Life Table

If your spouse is more than 10 years younger than you and is the sole beneficiary of your IRA, you may use the Joint Life and Last Survivor Expectancy Table. This produces a larger distribution period and a smaller RMD — a meaningful tax saving for couples with significant age gaps.

The penalty structure

SECURE 2.0 reduced the excise tax on missed RMDs from 50% to 25% of the shortfall. If you correct the missed RMD promptly and file a corrected return within a "timely" correction window, the penalty drops further to 10%. The correction requires filing Form 5329 and taking the missed distribution.

For the complete reference — including inherited IRA rules under the 10-year rule — see our RMD rules guide.

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Common Questions

Frequently asked questions

Q: At what age do RMDs start in 2025?

Required Minimum Distributions begin at age 73 for individuals born between 1951 and 1959, and at age 75 for those born in 1960 or later, per the SECURE Act 2.0 enacted December 29, 2022. The starting age rose from 70½ to 72 under the original SECURE Act (2020), then to 73 in 2023, with the further bump to 75 applying to those born in 1960 or later. If you turn 73 in 2025, your first RMD is due by April 1, 2026 — but delaying the first RMD means taking two distributions in 2026 (the delayed 2025 RMD plus the regular 2026 RMD by December 31). All subsequent RMDs must be taken by December 31 each year.

Q: How is the RMD amount calculated?

The RMD equals your prior-year-end (December 31) account balance divided by a life expectancy factor from the IRS Uniform Lifetime Table in Publication 590-B. For most retirees, the factor is determined by your age on your birthday in the distribution year — for example, a 75-year-old uses a factor of 24.6, so a $500,000 balance produces a $20,325 RMD. Spousal beneficiaries who are more than 10 years younger than the account owner can use the Joint Life and Last Survivor Expectancy Table, yielding a smaller divisor and lower required distribution. Each traditional IRA is calculated separately, but withdrawals can be aggregated across IRAs and taken from any one or more of them; 401(k) and other employer plans must be calculated and distributed separately per account.

Q: What is the penalty for missing an RMD?

The excise tax on missed or insufficient RMDs was reduced from 50% to 25% by SECURE Act 2.0, and further drops to 10% if the shortfall is corrected within the "correction window" — generally two years from the original due date. The tax applies only to the shortfall amount, not the full account balance or the entire RMD. To fix a missed RMD, withdraw the shortfall promptly, file IRS Form 5329 with your next tax return, and request a waiver of the penalty under the "reasonable cause" provision. Acceptable reasons include custodian error, serious illness, natural disaster, or death of an immediate family member — but simple forgetfulness or "I didn't know" typically does not qualify.

Q: Are Roth IRAs subject to RMDs?

Roth IRAs are not subject to RMDs during the original owner's lifetime, regardless of age — making them powerful estate-planning vehicles that can grow tax-free indefinitely. However, inherited Roth IRAs generally must be fully distributed within 10 years of the original owner's death under the SECURE Act of 2019, unless the beneficiary is an "eligible designated person" — a surviving spouse, minor child of the deceased, disabled or chronically ill individual, or someone not more than 10 years younger. Roth 401(k)s, by contrast, were subject to RMDs until SECURE Act 2.0 eliminated them starting in 2024; rolling a Roth 401(k) into a Roth IRA remains the cleanest way to avoid future distribution rules entirely. Designated Roth accounts in 403(b) plans are also exempt as of 2024.

Q: Can I delay my first RMD?

Yes — the Required Beginning Date (RBD) for your first RMD is April 1 of the year following the year you turn 73 (or 75 if born in 1960 or later). For example, if you turn 73 in March 2025, you can delay the first RMD until April 1, 2026, but you must still take your 2026 RMD by December 31, 2026 — meaning you'd take two distributions in 2026. This delay strategy can backfire: doubling RMDs in one tax year can push you into a higher marginal bracket, trigger IRMAA Medicare Part B and D surcharges two years later, increase taxable Social Security benefits, and potentially raise the tax cost of capital gains and qualified dividends. Most planners recommend taking the first RMD in its calendar year unless you have an unusual reason to delay.

Q: What is the IRS Uniform Lifetime Table?

The Uniform Lifetime Table is Table III in IRS Publication 590-B, providing the life expectancy factors most account owners use to calculate annual RMDs. It assumes a beneficiary 10 years younger than the owner, simplifying the calculation for the vast majority of retirees who don't have a sole spousal beneficiary more than 10 years younger. Key factors: at age 73 the divisor is 26.5, at age 75 it's 24.6, at age 80 it's 20.2, at age 85 it's 16.0, and at age 90 it's 12.2 — each lower divisor forces a larger percentage of the account to be withdrawn each year. The table was updated in 2022 to reflect longer life expectancies, modestly reducing RMD amounts versus the prior 2002 table. Spousal sole beneficiaries more than 10 years younger use Table II (Joint Life), and non-spouse beneficiaries subject to the 10-year rule use Table I (Single Life).