Required Minimum Distribution (RMD) Calculator

Plain-English guide

What is a required minimum distribution?

A required minimum distribution is the minimum amount federal tax rules generally require you to take each year from certain tax-deferred retirement accounts after you reach your applicable RMD age. For a typical IRA owner, the annual amount is based on the account's value at the end of the previous year and an IRS life-expectancy factor.

Which balance should I enter?

For an RMD in 2027, enter the account value from December 31, 2026. For an RMD in 2028, use the balance from December 31, 2027, and so on. The calculator changes the requested balance date automatically when you change the RMD year.

When do RMDs start?

Under current SECURE 2.0 rules, the applicable age depends on birth year. Many people currently entering RMD years begin at age 73, while people born in 1960 or later generally have an applicable age of 75. The 1959 birth-year overlap in the statute is addressed by an IRS proposed regulation using age 73; the calculator identifies that situation rather than hiding it.

What about a much younger spouse?

If your spouse is your sole beneficiary and is more than 10 years younger, the IRS says to use the Joint and Last Survivor Table II. This simple calculator deliberately stops instead of applying the standard table and giving you a misleading result.

What about a 401(k) if I am still working?

Some employer plans can have different required-beginning-date rules for a participant who is still working for the employer sponsoring that plan. The exception does not work the same way for IRAs and can depend on ownership and plan circumstances. The result therefore flags workplace-plan estimates for verification.