401(k) RMD Calculator
Calculate your Required Minimum Distribution with the IRS Uniform Lifetime Table. Starting age is 73 under SECURE 2.0 (75 starting 2033).
RMD Inputs
How to Use This RMD Calculator
Use this tool once you are approaching age 73 and want to estimate your first required minimum distribution and how it changes over time.
- Enter the prior-year December 31 balance. That is the balance the IRS uses to determine the current year's required withdrawal.
- Set current age and projection horizon. Start at age 73 or later and extend the schedule to the age you want to model.
- Choose a realistic post-retirement return. This helps you see how growth and forced withdrawals interact over time.
How to Read the Results
First-Year RMD
This is the minimum amount the IRS requires you to take in the first year of the schedule.
Lifetime Total RMD
This estimates how much total cash will be forced out across the projection window.
Missed-RMD Penalty
The 25% penalty highlights why it is dangerous to ignore required distributions.
Year-by-Year Schedule
Use the table to see how the divisor falls and required withdrawals rise as you age.
What to Do Next
How We Reviewed This Tool
Tool-Level Methodology
- Checked the divisor schedule against the IRS Uniform Lifetime Table references already cited on the page.
- Reviewed the first-year, lifetime-total, and penalty cards against the underlying year-by-year schedule so the summary never drifts from the table output.
- Kept the educational framing centered on decision timing: when RMDs begin, how the formula works, and why missing one matters.
Assumption Review
- The model uses the standard Uniform Lifetime Table and does not automatically switch to special spouse-beneficiary treatment.
- Future balances depend on the assumed post-retirement return, which is user-selected and inherently uncertain.
- This tool estimates required withdrawals and highlights penalty exposure, but tax on those withdrawals should be modeled separately.
Update Log
- Reconfirmed the current RMD start-age and missed-RMD penalty framing used after SECURE 2.0 changes.
- Aligned links with the withdrawal-tax and Roth pages so users can act on the RMD output instead of stopping at the schedule.
- Reviewed the Roth 401(k) no-RMD note to keep it current with the site's other retirement-tax content.
Understanding the RMD
The IRS requires you to start withdrawing a minimum amount each year from Traditional 401(k) and IRA accounts once you reach age 73. The government has deferred taxing this money for decades — RMDs force taxation to eventually occur.
RMD Formula
RMD = Prior-year Dec 31 balance ÷ IRS Uniform Lifetime Table divisor for your age
2022 IRS Uniform Lifetime Table (Abbreviated)
| Age | Divisor | % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 75 | 24.6 | 4.07% |
| 80 | 20.2 | 4.95% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
| 95 | 8.9 | 11.24% |
Source: IRS Publication 590-B (Uniform Lifetime Table).
The 25% Missed-RMD Penalty
Before SECURE 2.0, the missed-RMD penalty was a brutal 50% excise tax. It has been reduced to 25%, and further down to 10% if corrected within two years via a timely Form 5329 and distribution. Still painful — never miss an RMD.
SECURE 2.0 Changes Every Retiree Should Know
- Starting age rose to 73 (2023–2032), then to 75 starting 2033.
- Roth 401(k) no longer requires RMDs starting 2024.
- Missed-RMD penalty cut to 25% (was 50%), down to 10% if corrected in 2 years.
- QCD limit increased to $108,000 in 2026, indexed for inflation.
Frequently Asked Questions
What is a 401(k) RMD?
A Required Minimum Distribution (RMD) is the annual minimum amount you must withdraw from a Traditional 401(k) or IRA starting at age 73. The amount equals your prior-year December 31 balance divided by the IRS Uniform Lifetime Table divisor for your age.
When do I have to start taking RMDs from my 401(k)?
Under SECURE 2.0, RMDs begin at age 73 (up from 72). If you turned 73 in 2023 or later, your first RMD deadline is April 1 of the year after you turn 73. RMDs were scheduled to rise to 75 starting in 2033.
What is the penalty for missing an RMD?
The excise tax for missed RMDs is 25% of the shortfall, reduced to 10% if corrected within 2 years (SECURE 2.0). Previously it was a harsh 50%. Always file IRS Form 5329 if you miss an RMD, even after correcting.
Do Roth 401(k)s have RMDs?
Starting in 2024 (SECURE 2.0 Section 325), Roth 401(k) accounts are no longer subject to RMDs during the account owner's lifetime — matching the Roth IRA rule. This is a major change from prior law.
Further Reading
- Reviewed by David Jones
- Limits Updated for 2026 IRS contribution caps
- Formulas Verified quarterly
Review & Methodology
- Reviewed by David Jones (calculator methodology).
- Updated for 2026 IRS contribution limits (refreshed after each annual IRS notice).
- Core calculator formulas are re-tested quarterly; limit-driven logic is checked when IRS guidance changes.
- Educational projections only — not investment, tax, or wealth-management advice. Calculations run locally in your browser.