RMD Calculator 2025: Calculate Your Required Minimum Distribution
Use our free RMD calculator to determine your required minimum distribution for 2025. Updated with the latest SECURE Act 2.0 rules, this calculator helps you plan withdrawals from your traditional IRA, 401(k), 403(b), and other tax-deferred retirement accounts. Avoid the 25% penalty by calculating your exact RMD amount.
Enter your retirement account details and click "Calculate RMDs" to see your required minimum distribution schedule.
About Required Minimum Distributions (RMDs)
What are RMDs?
Required Minimum Distributions (RMDs) are the minimum amounts you must withdraw annually from your retirement accounts once you reach a certain age. These withdrawals are generally taxable as ordinary income.
SECURE Act 2.0 Changes
The SECURE Act 2.0 of 2022 changed the RMD age requirements. If you were born in 1950 or earlier, RMDs begin at 70½. For those born 1951-1959, RMDs begin at 72. For those born 1960-1974, RMDs begin at 73. For those born in 1975 or later, RMDs will begin at 75.
Penalties for Missing RMDs
Failing to take your RMD can result in a penalty from the IRS. Under the SECURE Act 2.0, the penalty was reduced from 50% to 25% of the amount not taken, and can be further reduced to 10% if corrected in a timely manner.
Disclaimer: This calculator provides estimates based on current IRS rules and the information you provide. Actual RMD amounts may vary based on account performance and potential future changes to tax laws. This tool is for educational purposes only and does not constitute financial or tax advice. Consult with a financial professional or tax advisor for personalized guidance.
Understanding Required Minimum Distributions (RMDs)
Required Minimum Distributions (RMDs) are mandatory withdrawals from tax-deferred retirement accounts that begin at a certain age. The IRS requires these withdrawals to ensure that retirement savings are eventually taxed as income.
RMD Age Requirements (SECURE Act 2.0)
| Birth Year | RMD Starting Age | First RMD Deadline |
|---|---|---|
| 1950 or earlier | 70½ | Already started |
| 1951 - 1959 | 72 | April 1 after turning 72 |
| 1960 - 1974 | 73 | April 1 after turning 73 |
| 1975 or later | 75 | April 1 after turning 75 |
IRS Uniform Lifetime Table (2025)
Use this table to find your life expectancy factor for calculating RMDs:
| Age | Factor | Age | Factor | Age | Factor |
|---|---|---|---|---|---|
| 72 | 27.4 | 80 | 20.2 | 88 | 13.5 |
| 73 | 26.5 | 81 | 19.4 | 89 | 12.9 |
| 74 | 25.5 | 82 | 18.5 | 90 | 12.2 |
| 75 | 24.6 | 83 | 17.7 | 91 | 11.5 |
| 76 | 23.7 | 84 | 16.8 | 92 | 10.8 |
| 77 | 22.9 | 85 | 16.0 | 93 | 10.1 |
| 78 | 22.0 | 86 | 15.2 | 94 | 9.5 |
| 79 | 21.1 | 87 | 14.4 | 95+ | 8.9 |
RMD Calculation Example
Step 1: Get Your Balance
Use your account balance as of December 31 of the previous year. If you have multiple traditional IRAs, add them together for one total.
Step 2: Find Your Factor
Look up your age in the IRS Uniform Lifetime Table. At age 73, the factor is 26.5. Use the Joint Life Table if your spouse is more than 10 years younger.
Step 3: Divide
Divide your balance by the factor. Example: $500,000 ÷ 26.5 = $18,868 RMD for the year.
Step 4: Withdraw by Deadline
Take your RMD by December 31 each year. For your first RMD only, you have until April 1 of the following year (but this means two RMDs in one tax year).
Frequently Asked Questions
What is the penalty for not taking my RMD?
The IRS imposes a 25% excise tax on the amount you should have withdrawn but didn't. This penalty is reduced to 10% if you correct the error within 2 years. Always take your full RMD by the deadline to avoid this costly penalty.
Do Roth IRAs have RMDs?
No. Roth IRAs do not have RMDs during the owner's lifetime. This makes Roth accounts excellent for estate planning. However, inherited Roth IRAs do have distribution requirements.
Can I take more than my RMD?
Yes, you can always withdraw more than your RMD. However, you cannot apply excess withdrawals to future years' RMDs. Each year's RMD is calculated independently based on that year's balance and factor.
How do I aggregate RMDs from multiple accounts?
For IRAs: Calculate the RMD for each IRA separately, then you can take the total from any one or combination of your IRAs. For 401(k)s: You must take the RMD from each 401(k) separately—you cannot aggregate across employer plans.
What is a Qualified Charitable Distribution (QCD)?
If you're 70½ or older, you can donate up to $105,000 directly from your IRA to charity. This counts toward your RMD but isn't included in your taxable income—a powerful tax strategy for charitable retirees.
Accounts Subject to RMDs
- Traditional IRA - RMDs required starting at age 73
- 401(k), 403(b), 457(b) - RMDs required (unless still working for that employer)
- SEP IRA and SIMPLE IRA - RMDs required starting at age 73
- Inherited IRAs - Special rules apply under SECURE Act
- Roth 401(k) - RMDs required (but can roll to Roth IRA to avoid)
- Roth IRA - NO RMDs during owner's lifetime
Related Calculators
- Retirement Calculator - Calculate how much you need to save
- Withdrawal Calculator - Test withdrawal strategies with Monte Carlo simulation
- Roth Conversion Analyzer - Should you convert to Roth?
- Tax Calculator - Estimate your tax liability
Found this tool helpful?
Share it with friends, family, or colleagues who might benefit!
Disclaimer: This RMD calculator provides estimates based on IRS tables and SECURE Act 2.0 rules. Actual RMD amounts may vary based on your specific situation. This tool is for educational purposes only and does not constitute tax or financial advice. Consult a qualified tax professional or financial advisor for personalized guidance on your required minimum distributions.