What accounts are subject to RMDs?

Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), and governmental 457(b) plans are all subject to RMDs. Roth IRAs are NOT subject to RMDs during the original owner's lifetime — you never have to withdraw from a Roth IRA while you're alive. However, most non-spouse beneficiaries of an inherited Roth IRA must empty it within 10 years under the SECURE Act. Designated Roth accounts in 401(k) and 403(b) plans were subject to lifetime RMDs until 2023, but SECURE 2.0 removed that requirement starting in 2024, so they now match Roth IRAs.

What happens if I take more than the RMD?

You can always withdraw more than the RMD minimum — the RMD is a floor, not a ceiling. However, the extra amount still counts as ordinary taxable income in the year withdrawn. Excess withdrawals cannot be rolled back or credited toward future years' RMDs. If you do take extra, consider using the excess to fund a Roth conversion or a taxable brokerage account for continued growth.

Can I avoid RMDs by converting to a Roth IRA?

Yes. Converting a Traditional IRA to a Roth IRA eliminates future RMDs on those funds, since Roth IRAs have no RMD requirement during the owner's lifetime. However, the converted amount is fully taxable in the year of conversion. The year's RMD itself cannot be converted, so take it first. Many retirees do partial Roth conversions in lower-income years (e.g., between retirement and RMD age, before Social Security begins) to reduce future RMD amounts and smooth out their tax burden over retirement.

Do I have to take RMDs from each account separately?

For IRAs (Traditional, SEP, SIMPLE), you can calculate the RMD for each account separately but withdraw the total aggregate amount from any one IRA or combination of IRAs. For employer plans (401k, 457b), RMDs must be calculated and taken separately from each plan; 403(b) RMDs can be aggregated only with other 403(b) accounts. You cannot aggregate between employer plans and IRAs. Inherited IRAs must also be handled separately from your own IRAs.

Can I delay my first RMD to April 1 of the following year?

Yes, you can delay your first RMD to April 1 of the year after you turn your RMD starting age. However, you must still take your second RMD by December 31 of that same year. Taking two RMDs in one tax year could push you into a higher tax bracket and trigger IRMAA surcharges on Medicare premiums. For most retirees, taking the first RMD in the year you turn your start age spreads the tax liability more evenly.

RMD Calculator

Calculate your RMD using the IRS Uniform Lifetime Table with SECURE 2.0 age rules (73 for born 1951-1959, 75 for born 1960+).

✓ Tested formula & cited sources Checked against independent sources · Oct 12, 2026 Private: runs in your browser

Account Owner's Birth Year

Used to determine your RMD starting age under SECURE 2.0 (Born 1950 or earlier: age 72. Born 1951-1959: age 73. Born 1960+: age 75)

Retirement Account Balance (as of Dec 31, prior year)

Total value of your retirement accounts as of December 31 of last year.

Sole beneficiary is spouse 10+ years younger?

Select "Yes" only if your spouse is your sole beneficiary and is more than 10 years younger than you.

Expected Annual Return(%)

Used to project future RMD amounts over next 10 years

Results

RMD Status

RMDs begin at age 73 in year 2028

Years Until First RMD: 2 years

The formula

RMD = Account Balance / IRS Life Expectancy Factor

Account Balance: Prior Year-End Balance
Life Expectancy Factor: IRS Distribution Period
RMD Start Age: Required Beginning Date
Penalty: Excise Tax for Missed RMDs

Worked example — Account Owner's Birth Year 1955, Retirement Account Balance (as of Dec 31, prior year) 500000, Spouse's Age (birthday in 2026) 62 years, Expected Annual Return 6.00 %

RMD Status = RMDs begin at age 73 in year 2028

Full explanation ↓

How RMD Calculator Works

RMD = Account Balance / IRS Life Expectancy Factor

The account balance used is the December 31 value from the prior year. The IRS Life Expectancy Factor comes from either the Uniform Lifetime Table (most account owners) or the Joint Life Expectancy Table (when the sole beneficiary is a spouse more than 10 years younger). All calculations use decimal.js for precise financial math.

Account Balance: Prior Year-End Balance — The fair market value of all your traditional IRAs and qualified plan accounts as of December 31 of the prior year. Roth IRAs are excluded — they have no RMDs during the owner's lifetime. If you have multiple IRA accounts, you can aggregate the RMD amount and withdraw it from any one or combination of your IRAs.
Life Expectancy Factor: IRS Distribution Period — A divisor published by the IRS in Publication 590-B. It decreases each year as you age, which increases the percentage you must withdraw. The IRS updated the tables effective 2022 to reflect longer life expectancies, which lowered RMD amounts. The Uniform Lifetime Table is used by most account owners. The Joint Life Expectancy Table (IRS Table II) applies only when your sole beneficiary is a spouse more than 10 years younger, and its divisor depends on both your age and your spouse's age.
RMD Start Age: Required Beginning Date — Under the SECURE 2.0 Act, the age at which RMDs must begin depends on your birth year: born 1950 or earlier -> age 72; born 1951-1959 -> age 73; born 1960 or later -> age 75. Your first RMD can be delayed to April 1 of the following year, but you will then owe two RMDs in that year (which could push you into a higher tax bracket).
Penalty: Excise Tax for Missed RMDs — SECURE 2.0 reduced the penalty for failing to take an RMD from 50% to 25% of the shortfall. If the failure is corrected within a 2-year window (the "correction window"), the penalty is further reduced to 10%. You must file Form 5329 with the IRS and attach a statement explaining the reasonable cause for the failure.

Source: IRS Publication 590-B (2025), Appendix B: Table III (Uniform Lifetime) and Table II (Joint Life and Last Survivor Expectancy); start ages from SECURE 2.0 Act section 107 and the IRS final regulations of July 2024.

RMDs require withdrawing a minimum percentage of your retirement account each year starting at age 72-75, with the percentage increasing as you age

Worked Examples

Margaret, born in 1953 (age 73 in 2026), has a $500,000 traditional IRA balance as of December 31, 2025. She is not married to someone 10+ years younger. Her account earns 6% annually.

birthYear = 1953 · accountBalance = 500000 · spouseToggle = no · expectedReturn = 6

Margaret's 2026 RMD is $500,000 / 26.5 = $18,868. This represents 3.77% of her account balance. At a 22% marginal tax rate, she will owe approximately $4,150 in federal taxes on this withdrawal.

Margaret's 2026 RMD is $500,000 / 26.5 = $18,868. Her RMD started at age 73 (she is in that first year). The RMD represents 3.77% of her account balance. At her marginal tax rate (say 22%), she will owe roughly $4,150 in federal taxes on this withdrawal. Her 10-year projection shows her RMD growing to about $30,400 by age 82, assuming 6% annual growth — the RMD grows even as the shrinking distribution-period factor and rising withdrawals partly offset investment gains.

Bob, born in 1948 (age 78 in 2026), has a $750,000 401(k) balance and his wife Susan is 15 years younger (age 63). He has named her as his sole beneficiary.

birthYear = 1948 · accountBalance = 750000 · spouseToggle = yes · spouseAge = 63 · expectedReturn = 5

Bob's RMD using the Joint Life Expectancy Table (IRS Table II, ages 78 and 63) is $750,000 / 25.6 = $29,297 — about $4,800 less than the Uniform Table amount of $34,091 ($750,000 / 22.0).

Using the Joint Life Expectancy Table (spouse more than 10 years younger), Bob's distribution factor for ages 78 and 63 is 25.6 instead of the Uniform Table factor of 22.0. His RMD is $750,000 / 25.6 = $29,297 — about $4,800 less than under the Uniform Table ($34,091), keeping more money tax-deferred. The gap narrows as both ages rise.

Understanding the Result

RMDs exist because the government allowed you to defer taxes on contributions and growth inside traditional retirement accounts. Eventually, it wants those taxes paid. The IRS requires you to withdraw a minimum amount each year, calculated by dividing your account balance by a life expectancy factor. SECURE 2.0 (signed into law December 2022) pushed the starting age to 73 for those born 1951-1959 and to 75 for those born 1960 or later, giving retirees more time for tax-deferred growth.

Accounts subject to RMDs include Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, and 457(b) plans. Roth IRAs are NOT subject to RMDs during the owner's lifetime — this is one of their key advantages for estate planning.

How to Use

Enter your birth year so the calculator can determine your RMD start age under SECURE 2.0.
Enter your total retirement account balance as of December 31 of the prior year. Include all Traditional IRAs and qualified employer plans (401k, 403b, 457b). Do NOT include Roth IRAs.
Select whether your sole beneficiary is a spouse who is more than 10 years younger. If yes, enter your spouse's age; the Joint Life Expectancy Table (IRS Table II) then gives a longer distribution period (lower RMD).
Enter your expected annual return to see how your RMDs are projected to change over the next 10 years as your balance grows between distributions.
Review the penalty warning — failing to take your full RMD results in a 25% excise tax on the shortfall (reduced to 10% if corrected within a 2-year window under SECURE 2.0).

Quick Reference

RMD Start — Born <=1950	Age 72
RMD Start — Born 1951-1959	Age 73
RMD Start — Born >=1960	Age 75
First RMD Deadline	April 1 of year after turning start age
Subsequent RMDs	December 31 each year
Missed RMD Penalty	25% (10% if corrected within 2 yrs)
Roth IRAs	No RMDs during owner's lifetime
QCD Limit (2026)	$111,000 per year (age 70.5+)

Frequently Asked Questions

What accounts are subject to RMDs?: Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), and governmental 457(b) plans are all subject to RMDs. Roth IRAs are NOT subject to RMDs during the original owner's lifetime — you never have to withdraw from a Roth IRA while you're alive. However, most non-spouse beneficiaries of an inherited Roth IRA must empty it within 10 years under the SECURE Act. Designated Roth accounts in 401(k) and 403(b) plans were subject to lifetime RMDs until 2023, but SECURE 2.0 removed that requirement starting in 2024, so they now match Roth IRAs.
What happens if I take more than the RMD?: You can always withdraw more than the RMD minimum — the RMD is a floor, not a ceiling. However, the extra amount still counts as ordinary taxable income in the year withdrawn. Excess withdrawals cannot be rolled back or credited toward future years' RMDs. If you do take extra, consider using the excess to fund a Roth conversion or a taxable brokerage account for continued growth.
Can I avoid RMDs by converting to a Roth IRA?: Yes. Converting a Traditional IRA to a Roth IRA eliminates future RMDs on those funds, since Roth IRAs have no RMD requirement during the owner's lifetime. However, the converted amount is fully taxable in the year of conversion. The year's RMD itself cannot be converted, so take it first. Many retirees do partial Roth conversions in lower-income years (e.g., between retirement and RMD age, before Social Security begins) to reduce future RMD amounts and smooth out their tax burden over retirement.
Do I have to take RMDs from each account separately?: For IRAs (Traditional, SEP, SIMPLE), you can calculate the RMD for each account separately but withdraw the total aggregate amount from any one IRA or combination of IRAs. For employer plans (401k, 457b), RMDs must be calculated and taken separately from each plan; 403(b) RMDs can be aggregated only with other 403(b) accounts. You cannot aggregate between employer plans and IRAs. Inherited IRAs must also be handled separately from your own IRAs.
Can I delay my first RMD to April 1 of the following year?: Yes, you can delay your first RMD to April 1 of the year after you turn your RMD starting age. However, you must still take your second RMD by December 31 of that same year. Taking two RMDs in one tax year could push you into a higher tax bracket and trigger IRMAA surcharges on Medicare premiums. For most retirees, taking the first RMD in the year you turn your start age spreads the tax liability more evenly.

Common Uses

•Calculate your required minimum distribution amount for the current year based on your retirement account balance and IRS life expectancy tables.
•Plan for future RMDs by projecting how account growth between distributions affects your annual required withdrawal amounts.
•Understand the SECURE 2.0 rules including the updated starting ages and potential 25 percent penalty for missed distributions.

Pro Tips

→Consider taking your first RMD in the calendar year you turn 72/73/75 rather than delaying to April 1 of the next year. Delaying means taking two RMDs in one tax year, which could push you into a higher tax bracket and increase your Medicare IRMAA premiums.
→Use your RMD to fund a Qualified Charitable Distribution (QCD) if you are 70.5 or older. You can direct up to $111,000 (2026 limit, IRS Notice 2025-67) of your RMD directly to a qualified charity, satisfying the RMD requirement without the distribution counting as taxable income.
→If you have multiple IRA accounts, you can calculate the RMD for each IRA separately but withdraw the total from just one account. This flexibility lets you manage which investments to sell and minimize transaction costs. 401(k) RMDs, however, must be taken separately from each plan.
→Plan Roth conversions before RMD age to reduce future RMDs. Converting portions of your traditional IRA to a Roth IRA when you are in a lower tax bracket (e.g., between retirement and RMD age) reduces the balance subject to RMDs and generates tax-free growth.
→Monitor the "RMD tax torpedo" — RMDs increase your taxable income, which can trigger higher Medicare Part B and Part D premiums (IRMAA surcharges) and make more of your Social Security benefits taxable. Strategic planning before age 72/73/75 can mitigate this effect.

Limitations to Know

•This calculator uses the IRS life expectancy tables in effect since 2022 (Pub. 590-B). The Uniform Lifetime Table assumes the account owner's beneficiary is exactly 10 years younger; it applies whenever the sole beneficiary is not a spouse more than 10 years younger. Born in 1959? SECURE 2.0 is ambiguous; the IRS's proposed regulations treat age 73 as the start age.
•The Joint Life Expectancy Table is only valid when the spouse is the SOLE beneficiary for the whole year and is more than 10 years younger. This calculator holds the age gap constant in the projection and covers spouse ages 30 to 94.
•Inherited IRA RMD rules (under the SECURE Act's 10-year rule for non-spouse beneficiaries) are not covered by this calculator.
•The 10-year projection assumes constant returns (the RMD is taken at the start of each year and the rest grows), which does not reflect real market volatility. State income tax on RMDs varies by state and is not included.

Sources

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TheCalcUniverse. "RMD Calculator 2026 — Required Minimum Distribution." TheCalcUniverse, 2026, https://thecalcuniverse.com/finance/rmd-calculator/. Accessed October 25, 2026.

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