Calculate your Required Minimum Distribution from traditional IRAs and 401(k)s using the IRS Uniform Lifetime Table. RMDs begin the year you turn 73.
| Age | Divisor | % of balance | RMD on $750,000 |
|---|---|---|---|
| 73 | 26.5 | 3.77% | $28,302 |
| 75 | 24.6 | 4.07% | $30,488 |
| 80 | 20.2 | 4.95% | $37,129 |
| 85 | 16 | 6.25% | $46,875 |
| 90 | 12.2 | 8.20% | $61,475 |
| 95 | 8.9 | 11.24% | $84,270 |
| 100 | 6.4 | 15.63% | $117,188 |
Enter the December 31 balance of your tax-deferred retirement account from the prior year and your current age. The calculator divides the balance by the IRS Uniform Lifetime Table divisor for your age and returns your RMD — the minimum you must withdraw this year. Roth IRAs are exempt and don’t need to be entered.
The distribution period (also called the divisor) comes from the IRS Uniform Lifetime Table. At age 73 the divisor is 26.5, meaning your RMD is roughly 3.77% of the balance. The percentage rises every year — at age 90, it’s 8.20%; at 100, it’s 15.6%.
An RMD is the minimum amount you must withdraw each year from most tax-deferred retirement accounts (traditional IRA, 401(k), 403(b), SEP, SIMPLE) once you reach a certain age. The amount is calculated by dividing your prior year-end account balance by an IRS distribution period (a life-expectancy divisor). The withdrawal is taxed as ordinary income.
RMDs begin in the year you turn 73. The SECURE 2.0 Act of 2022 raised the age from 72 to 73 effective January 1, 2023, and it will rise again to age 75 starting January 1, 2033. Your first RMD must be taken by April 1 of the year after you turn 73; subsequent RMDs are due by December 31 each year.
The formula: RMD = Prior Year-End Account Balance ÷ IRS Distribution Period. The distribution period comes from the IRS Uniform Lifetime Table — for example, age 73 has a divisor of 26.5 (RMD = ~3.77% of balance), age 80 has 20.2 (~4.95%), age 90 has 12.2 (~8.20%). The percentage you must withdraw rises every year as the divisor shrinks.
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457(b)s, and other employer-sponsored tax-deferred plans. Roth IRAs are exempt from RMDs during the original owner's lifetime. As of 2024, Roth 401(k)s are also exempt (this changed under SECURE 2.0). Inherited Roth accounts may have separate distribution rules.
The penalty is a 25% excise tax on the amount you should have withdrawn but didn't (reduced from 50% by SECURE 2.0). If you correct the missed RMD within 2 years and file Form 5329, the penalty drops to 10%. Either way, you still owe ordinary income tax on the withdrawal itself. The IRS may waive the penalty for reasonable error if you file a request.
Yes. The RMD is the minimum you must withdraw — there's no maximum. Any amount above the RMD is still taxed as ordinary income but doesn't count toward future years' RMDs. Some retirees withdraw more strategically to manage tax brackets, fund Roth conversions, or smooth income across years.
Several strategies. (1) Convert to a Roth IRA before RMD age — Roth conversions in low-income years (early retirement, before Social Security) reduce the future tax-deferred balance and Roth IRAs have no RMDs. (2) Use Qualified Charitable Distributions (QCDs) — direct transfers up to $108,000/year (2026) from your IRA to charity satisfy the RMD without counting as taxable income. (3) Keep working past 73 — your current employer's 401(k) is exempt from RMDs while you're still employed.
A QCD is a direct transfer of up to $108,000 (2026 limit, indexed for inflation) per year from a traditional IRA to a qualified charity. It counts toward your RMD but isn't included in your taxable income — making it more tax-efficient than withdrawing the RMD and then donating. Available to IRA owners age 70½ or older. One of the most underused retirement tax tools.
The high-earner version of this story: you contributed to a traditional 401(k) for 25 years, the balance grew to $2M+, and at 73 the IRS forces you to start withdrawing — pushing you into a higher tax bracket than you ever paid while working.
The fix is Roth conversions during low-income years (early retirement, before Social Security kicks in) and strategic asset location. The HomeCFO Program teaches the multi-decade tax framework that prevents this surprise.
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