RMD Estimator — Calculate Your Required Minimum Distribution

Required Minimum Distributions (RMDs) are mandatory annual withdrawals the IRS requires from most tax-deferred retirement accounts, starting at age 73 for those born 1951-1959 (age 75 for those born 1960 or later). The IRS calculation is straightforward once the right divisor is identified: divide the account balance as of December 31 of the prior year by a life-expectancy factor from the IRS Uniform Lifetime Table, which decreases each year as the account owner ages. This calculator applies the official Uniform Lifetime Table directly so the estimate matches what custodians and the IRS actually use, removing the guesswork from looking up the correct divisor manually.

How to use this Required Minimum Distribution (RMD) Estimator

1. 1Enter your retirement account balance as of December 31 of the prior year — not today's balance, since this is the specific figure the IRS requires for the calculation.
2. 2Enter your age for the year you are calculating the RMD for — the age you turn (or turned) during that calendar year.
3. 3Read your required minimum distribution, the Uniform Lifetime Table divisor used, the RMD as a percentage of your balance, and the monthly equivalent if spreading withdrawals evenly across the year.

RMD calculation formula explained

The RMD formula divides the account balance at the end of the prior year by a life expectancy factor (called the "applicable denominator" or "distribution period") from the IRS Uniform Lifetime Table, which applies to most original account owners. The divisor decreases as age increases — for example, 26.5 at age 73 down to 6.4 at age 100 — meaning a larger percentage of the account balance must be withdrawn each year as the owner ages, reflecting a shortening life expectancy.

RMD example: $500,000 balance, age 73

1. 01Account balance as of December 31 of the prior year: $500,000.
2. 02Age this year: 73. IRS Uniform Lifetime Table divisor at age 73: 26.5.
3. 03Required minimum distribution: $500,000 ÷ 26.5 = $18,867.92.
4. 04RMD as a percentage of balance: $18,867.92 ÷ $500,000 = 3.77%.
5. 05Monthly equivalent if spread evenly: $18,867.92 ÷ 12 = $1,572.33.

What determines your RMD amount?

Tips and things to know

• ✓Calculate RMDs separately for each tax-deferred account you own, since the requirement applies per account, though IRA RMDs (but not 401(k) RMDs) can be aggregated and withdrawn from any combination of your IRAs as long as the total meets the combined requirement.
• ✓If you are still working past your RMD age and do not own more than 5% of the company sponsoring your plan, the "still-working exception" may let you delay RMDs from that specific employer's plan until retirement — this does not apply to IRAs or former employer plans.
• ✓A Qualified Charitable Distribution (QCD) allows individuals 70½ and older to direct funds from an IRA straight to a qualified charity, which can count toward satisfying that year's RMD while excluding the distributed amount from taxable income.
• ✓Set up automatic RMD withdrawals through your account custodian if available — most major brokerages and retirement plan providers offer this, which removes the risk of missing the deadline and facing the excise tax penalty.
• ✓Consider the tax-bracket impact of RMDs when planning earlier retirement account withdrawals — strategically drawing down accounts before RMD age begins, or executing Roth conversions in lower-income years, can reduce the size of future mandatory RMDs and their tax impact.

Required Minimum Distribution (RMD) Estimator — bottom line

Required Minimum Distributions are not just a tax compliance obligation — they represent the government's mechanism for collecting deferred taxes on money that has been growing tax-free for decades. The 25% excise tax penalty for missing or underpaying an RMD makes accurate, timely withdrawal one of the more important administrative tasks in retirement account management. But RMDs also have significant tax planning implications that go beyond simply taking the minimum required amount each year. The most common RMD planning mistake is waiting until age 73 (or 75) to think about them for the first time. For many retirees, the gap between retirement and RMD age is 5–15 years — a planning window to execute Roth conversions in lower-income years, which reduces the future account balance subject to RMDs and permanently shifts that money to tax-free Roth treatment. A $1M traditional IRA converted to Roth before RMD age eliminates that future mandatory withdrawal of $37,700+/year and its tax impact entirely. Second mistake: not considering how RMDs interact with Medicare premiums. Above certain income thresholds, Medicare Part B and Part D premiums increase through IRMAA surcharges — and RMD income counts toward that threshold. Managing account balances to stay below IRMAA brackets is a meaningful planning consideration for retirees with large tax-deferred accounts. Third: assuming the Uniform Lifetime Table divisor from a prior year still applies. The IRS updated the table effective 2022 with longer life expectancy factors, reducing required RMD percentages across all ages. Always use the current published table — or this calculator — for accurate calculations.

Official resources and further reading