At what age do RMDs start?

Under SECURE Act 2.0 (effective 2023), RMDs begin at age 73 if you turn 72 after Dec 31 2022. The age rises again to 75 starting in 2033 (for those born in 1960 or later). Your first RMD can be delayed until April 1 of the year after you turn 73, but doing so means taking two RMDs in the same calendar year.

How is the RMD amount calculated?

RMD = Account balance on December 31 of the prior year ÷ Life expectancy factor from the IRS Uniform Lifetime Table for your age. Example: a $500,000 IRA at age 73 uses factor 26.5 → RMD = $500,000 / 26.5 = $18,868.

Which accounts have RMDs?

Traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457(b) and other employer plans all require RMDs. Roth IRAs do not require RMDs during the owner's lifetime, and SECURE 2.0 also eliminated RMDs from designated Roth 401(k) accounts starting in 2024.

What's the penalty for missing an RMD?

Under SECURE 2.0 the excise tax dropped from 50% to 25% of the missed RMD, and to 10% if corrected within two years. Still painful — set up automatic distributions with your custodian, or take RMDs manually in November / December each year as a deadline trigger.

Can I take more than the RMD?

Yes. The RMD is a minimum, not a cap. You can withdraw any amount above it. Strategically, some retirees do partial Roth conversions in years they need to take an RMD anyway, to manage future RMDs and tax brackets.

📅 RMD Calculator (Required Minimum Distribution)

Calculate your 2026 RMD from a Traditional IRA, 401(k), 403(b) or other tax-deferred account. Uses the IRS Uniform Lifetime Table. SECURE 2.0 age 73 ready.

Your Age (this year)

Account Balance on 31 Dec ($)Use the prior-year-end balance.

Tax Bracket (for estimated tax)

⚠️ Estimate only. Uses the IRS 2022 Uniform Lifetime Table. If your sole beneficiary is a spouse more than 10 years younger, use the IRS Joint Life Table for a smaller RMD. State tax not included. Not financial advice.

What Is an RMD?

A Required Minimum Distribution is the minimum amount the IRS forces you to withdraw each year from tax-deferred retirement accounts once you reach a certain age. The rule exists because Congress can't let you defer taxes on those accounts forever — RMDs are how the government finally collects.

SECURE 2.0 — Key Dates

Born 1951–1959: RMD begins at age 73
Born 1960 or later: RMD begins at age 75 (effective 2033)
First RMD deadline: April 1 of the year after you turn 73 (subsequent RMDs by Dec 31)
Penalty: 25% excise tax on missed RMDs (10% if corrected within 2 years)

The Maths

RMD = Prior-year-end account balance ÷ life expectancy factor. The IRS Uniform Lifetime Table assigns a factor for each age — at 73 the factor is 26.5; by 100 it's 6.4. As you age the factor shrinks, so a larger percentage of your balance must come out. This calculator uses the 2022-revised IRS table.

RMDs and Tax Planning

RMDs count as ordinary income and can push you into a higher tax bracket, increase IRMAA Medicare surcharges, and trigger taxation of up to 85% of your Social Security. Three common mitigation moves:

Roth conversions in your 60s (before RMDs start) — pay tax now at lower brackets, reduce future RMDs
Qualified Charitable Distributions (QCDs) — donate up to $108,000 (2026) directly from IRA to charity; counts toward RMD but excluded from income
Strategic withdrawals before 73 — take voluntary distributions in low-tax years to drain the IRA early

Multiple Accounts

If you have multiple IRAs, calculate RMD for each but you can take the total from any single IRA. 401(k)s are different — each plan's RMD must come from that plan. RMDs cannot be combined across IRAs and 401(k)s.

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Important Note: Spouse-as-sole-beneficiary-and-more-than-10-years-younger uses the IRS Joint Life Table (smaller RMD). Inherited IRAs follow different rules under SECURE 2.0 — most non-spouse beneficiaries must empty the account within 10 years. Always confirm with a tax advisor or your plan administrator before December 31 each year.

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