What happens if I miss an RMD?

Missing or taking less than the required RMD triggers a 25% excise tax on the shortfall (reduced from 50% by SECURE 2.0 for tax years beginning in 2023). If you discover the mistake and correct it quickly — generally by filing for relief within two years — the penalty drops to 10%. The IRS has also historically been lenient about waiving first-time RMD penalties for reasonable cause. Still, the safest approach is to automate RMDs with your custodian.

Can I take more than the RMD?

Yes. The RMD is a minimum, not a maximum. You can withdraw as much as you want from a traditional IRA or 401(k). The additional withdrawal is taxed as ordinary income. Many retirees withdraw exactly the RMD to minimize taxes; others withdraw more to fund Roth conversions or living expenses.

How does SECURE 2.0 affect my RMD starting age?

SECURE 2.0 (Consolidated Appropriations Act of 2023) raised the RMD starting age for people who had not already begun RMDs. Born in 1950 or earlier: RMD age stays at 72. Born 1951–1959: RMD age is now 73. Born 1960 or later: RMD age is 75. The IRS issued Regulation 2023-75 clarifying the transition rules; if you turned 72 in 2023, you were not required to take an RMD that year.

Do Roth IRAs have RMDs?

No. Roth IRAs are not subject to RMDs during the original owner's lifetime. This is one of the major advantages of Roth accounts — your money can continue compounding tax-free indefinitely. (Inherited Roth IRAs inherited after 2019 by non-spouse beneficiaries must be emptied within 10 years, but with no annual RMD requirement.)

Can I reduce my future RMDs through Roth conversions?

Yes. Every dollar converted from a traditional IRA to a Roth IRA before your RMD start age reduces your future RMD base. If you have high balances and low income in the years before RMDs begin, Roth conversions at moderate rates can significantly reduce the mandatory withdrawals — and the tax hit — in later years. This is called a "Roth conversion ladder" strategy.

Retirement & Investing

Traditional IRA & 401(k) RMD Calculator — IRS Uniform Lifetime Table

Calculate your Required Minimum Distribution using the official IRS Uniform Lifetime Table. SECURE 2.0: RMD starting age is 73 for most (75 for born 1960+). 10-year projection included.

By The FinCalc TeamUpdated May 31, 2026

If you have a traditional IRA, SEP IRA, or 401(k), the IRS requires you to take Required Minimum Distributions (RMDs) starting at a certain age — whether you need the money or not. SECURE 2.0 (signed December 2022) raised the RMD starting age: if you were born before 1951, you started at 72; born 1951–1959, your RMD age is 73; born 1960 or later, you don't need to start until 75. This calculator uses the official IRS Uniform Lifetime Table to compute your exact annual RMD and projects your next 10 years of required distributions.

How the RMD Calculation Works

The IRS requires traditional IRA and 401(k) account owners to withdraw a minimum amount each year, computed using the Uniform Lifetime Table (Table III, Publication 590-B):

The formula:

Annual RMD = Prior December 31 balance ÷ Distribution period from IRS table

The IRS Uniform Lifetime Table (2022 updated version):

| Age | Distribution Period | % 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% |

The distribution period shrinks as you age, requiring a progressively larger percentage to be withdrawn each year. At age 73, approximately 3.77% must be withdrawn; at 90, over 8%.

Key rules:

First RMD may be delayed until April 1 of the following year (but then two RMDs in one year)
RMD deadline for all subsequent years: December 31
Multiple IRA RMDs may be aggregated and withdrawn from any one IRA
401(k) RMDs must be taken from each plan separately (exception: still working may allow deferral of employer plan)

When to Use This Calculator

Use this calculator when:

Planning annual withdrawals — Confirm your exact RMD for the current year and plan your cash flow accordingly.
Projecting 10-year RMD schedule — Understand how RMDs grow as you age and your balance compounds, to model your tax liability in future years.
Modeling Roth conversion strategy — Enter different balance scenarios to see how Roth conversions before your RMD start age reduce future mandatory withdrawals.
Checking RMD start year — If you're approaching 73, 74, or 75 (depending on birth year), verify when your first RMD is required.
Qualifying Charitable Distributions (QCD) planning — You can satisfy your RMD with a QCD (up to $105,000/year in 2025) directly to a charity, keeping it out of taxable income. Know your RMD amount before planning your QCD.

Understanding the Inputs

Birth Year: Your birth year determines when RMDs must begin. Born 1950 or earlier: RMD starting age is 72. Born 1951–1959: starting age is 73 (SECURE 2.0). Born 1960 or later: starting age is 75 (SECURE 2.0). These ages refer to the age you turn during the calendar year, not your birthday date.
Current Age: Your age during the current tax year. The RMD is computed using the IRS Uniform Lifetime Table distribution period for your age as of December 31 of the distribution year.
Prior Year-End Account Balance: The combined value of all your traditional IRA accounts as of December 31 of the prior year. For 401(k) and other employer plans, use the December 31 balance of that specific plan (each plan's RMD must be computed separately, though multiple IRA RMDs can be aggregated and taken from any IRA). Do not include Roth IRA balances — Roth IRAs do not have RMDs during the owner's lifetime.
Projected Annual Return: Expected annual investment return, used only for the 10-year projection table. Your current-year RMD is determined solely by your prior year-end balance and your age. The return rate has no effect on the current year calculation.

Frequently Asked Questions

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The FinCalc Team

Personal Finance Experts

The FinCalc team is a group of personal finance writers, analysts, and engineers dedicated to building accurate, transparent financial calculators. Every formula is verified against industry standards and explained in plain language.

Last reviewed and updated: May 31, 2026