Required minimum distribution (RMD) calculator
For US retirement accounts (traditional IRA, 401(k)…). Enter your birth year, the distribution year and the account balance on December 31 of the year before.
Result
19,607.84Minimum withdrawal for the year
- Table factor (distribution period)
- 25.5
- Share of the balance to withdraw
- 3.92%
- Age reached during the year
- 74
- First RMD year
- 2025
Inputs
- Account owner’s birth year
- 1952
- Distribution year
- 2026
- Balance on December 31 of the previous year
- 500000
How it is calculated
RMD = balance on the previous December 31 ÷ Uniform Lifetime Table factor for the age reached during the year.
Result
Minimum withdrawal for the year
- Table factor (distribution period)
- 25.5
- Share of the balance to withdraw
- 3.92%
- Age reached during the year
- 74
How it is calculated
- RMD = balance on the previous December 31 ÷ Uniform Lifetime Table factor for the age reached during the year.
- Starting age (SECURE 2.0): 72 if born in 1950 or earlier, 73 if born 1951 to 1959, 75 if born in 1960 or later.
Example
Born in 1952, 2026 distribution, 500,000 in the account: at 74 the factor is 25.5, so you must withdraw at least 19,607.84 (3.92% of the balance). The first RMD was for 2025.
Good to know
- Inherited accounts follow different rules (10-year rule, Single Life Table) and are not covered here.
- If your sole beneficiary is a spouse more than 10 years younger, the Joint Life Table applies instead.
- Roth IRAs have no RMD while the owner is alive. A 401(k) of someone still working may be deferred.
Sources
- Uniform Lifetime Table: 26 CFR § 1.401(a)(9)-9(c), as amended by T.D. 9930 (2020), in force since 2022
- IRS, Publication 590-B, Appendix B, Table III
- SECURE 2.0 Act of 2022, section 107 (starting ages)
Frequently asked questions
What is this tool used for?
For US retirement accounts (traditional IRA, 401(k)…). Enter your birth year, the distribution year and the account balance on December 31 of the year before.
How is the result calculated?
RMD = balance on the previous December 31 ÷ Uniform Lifetime Table factor for the age reached during the year.
What should I check before using the result?
Inherited accounts follow different rules (10-year rule, Single Life Table) and are not covered here.