RMD Calculator

Name: RMD Calculator
Author: Jitendra Kumar

Estimate required minimum distributions from prior year-end balance, IRS Uniform Lifetime Table factors, start-age rules, withdrawals already taken, and missed-RMD shortfall.

Last Updated: May 2026

RMD Estimate for Original Account Owners

This tool uses the IRS Uniform Lifetime Table. Inherited accounts and spouse sole beneficiary cases with a spouse more than 10 years younger can require different tables.

Required Minimum Distribution

Estimate an annual RMD from prior year-end balance and age

Load a sample scenario or enter the RMD year, birth year, account type, prior December 31 balance, withdrawals already taken, and projection return.

RMD Inputs

RMD Year

Birth Year

Prior December 31 Balance

Account Type

Already Withdrawn This Year

Projected Annual Return

Still Working for Plan Sponsor?

5% Owner of Sponsor?

Spouse Sole Beneficiary >10 Years Younger?

Enter account details and prior year-end balance to estimate this year's required minimum distribution.

RMD Calculator Disclaimer

This calculator is an educational estimate, not tax, legal, investment, or financial advice. RMD treatment can depend on exact account type, plan terms, inherited-account status, spouse-beneficiary facts, prior-year balance adjustments, aggregation rules, and future IRS updates.

Reviewed For Methodology, Labels, And Sources

Every CalculatorWallah calculator is published with visible update labeling, linked source references, and founder-led review of formula clarity on trust-sensitive topics. Use results as planning support, then verify institution-, policy-, or jurisdiction-specific rules where they apply.

Reviewed By

Jitendra Kumar, Founder & Editorial Standards Lead, oversees methodology standards and trust-sensitive publishing decisions.

Review editor profile

Topic Ownership

Sales tax and tax-sensitive estimate tools, Education and GPA planning calculators, Health, protein, and screening-formula pages, Platform-wide publishing standards and methodology

See ownership standards

Methodology & Updates

Page updated May 2026. Trust-critical pages are reviewed when official rates or rules change. Evergreen calculator guides are checked on a recurring quarterly or annual cycle depending on topic volatility.

Sources & methodology About the review process

How to Use This Calculator

Step 1: Enter the RMD year and birth year
The calculator uses your age at the end of the distribution year to select the distribution period.
Step 2: Enter the prior December 31 balance
Most owner RMD calculations start from the account balance at the end of the previous calendar year.
Step 3: Choose the account type
Traditional IRAs, SEP/SIMPLE IRAs, employer plans, and original-owner Roth accounts can have different RMD treatment.
Step 4: Add withdrawals already taken
The tool subtracts current-year withdrawals from the calculated RMD to estimate any remaining shortfall.
Step 5: Review the due date and projection
Use the result panel for the current-year RMD, due-date note, missed-RMD estimate, and 10-year projection.

How This Calculator Works

The calculator starts with the prior December 31 account balance, then divides that balance by the IRS Uniform Lifetime Table distribution period for your age at the end of the RMD year. The result is the estimated required minimum distribution for that year.

It then compares the calculated RMD with withdrawals already taken during the year. Any remaining amount is shown as a shortfall, with a rough missed-RMD excise-tax estimate at 25% and a timely-correction estimate at 10%.

The tool also applies broad current-law start-age logic, original-owner Roth no-lifetime RMD treatment, and the common workplace-plan delay for certain non-5% owners who are still working for the plan sponsor.

What You Need to Know

1) What an RMD Calculator Estimates

Required minimum distributions are annual withdrawals that many tax-advantaged retirement accounts must begin taking after the applicable starting age. For a standard original owner, the practical calculation is usually simple: prior year-end balance divided by the IRS table factor for the owner's age.

Rule area	Treatment in this calculator	Planning note
Calculation base	Prior December 31 account balance	The starting balance generally comes from the previous year-end statement.
Main formula	Balance divided by distribution period	This page uses the IRS Uniform Lifetime Table for standard original-owner cases.
RMD age	Age 73 or 75 under current law for most newer cohorts	Older cohorts may have started under earlier age-72 rules.
First-year deadline	April 1 of the following year	Delaying can create two taxable RMDs in the same later calendar year.
Later deadlines	December 31 of each year	The calculator flags the relevant current-year due-date note.

2) RMD Start Age and Deadlines

Current RMD start-age rules depend on birth year. Many owners born from 1951 through 1959 use age 73, while owners born in 1960 or later generally use age 75. Older cohorts may already be subject to RMDs under the earlier age-72 framework.

Your first RMD can generally be delayed until April 1 of the following year, but that can mean taking the delayed first RMD and the next annual RMD in the same calendar year. Later RMDs are generally due by December 31.

3) Roth, Employer Plan, and Special Table Cases

Original Roth IRA owners and original owners of designated Roth accounts do not have lifetime owner RMDs under current rules. Some employer plans may also allow a still working employee who is not a 5% owner to delay plan RMDs until retirement, but plan terms control.

A spouse sole beneficiary who is more than 10 years younger can trigger the IRS Joint Life and Last Survivor Table instead of the Uniform Lifetime Table. This calculator flags that issue but keeps the main estimate on the Uniform Lifetime Table.

4) Cases This RMD Calculator Does Not Cover

Case	Status	Why it matters
Inherited accounts	Not modeled	Beneficiary rules can depend on beneficiary category, owner age, and 10-year-rule timing.
Younger spouse sole beneficiary	Flagged, not recalculated	The IRS Joint Life and Last Survivor Table may produce a different result.
Multiple accounts	Calculate one balance at a time	Aggregation rules can differ between IRAs and employer plans.
Exact tax impact	Not modeled	The taxable result depends on account basis, withholding, income, and filing details.

For broader retirement savings projections, use the 401(k) / retirement calculator. For contribution eligibility before retirement, use the Roth IRA calculator.

Keep the research moving with 401(k) / Retirement Calculator, Roth IRA Calculator, Present Value / Future Value Calculator, and Compound Interest Calculator.

Frequently Asked Questions

For standard original-owner cases, an RMD is generally calculated by dividing the prior December 31 account balance by the IRS distribution period for your age. This calculator uses the IRS Uniform Lifetime Table.

Under current rules, many account owners generally start RMDs at age 73. For people who reach age 74 after December 31, 2032, the applicable age is 75. Older cohorts may have started under earlier age-72 rules.

Original Roth IRA owners and designated Roth account owners do not have lifetime RMDs. Beneficiaries of Roth accounts can still be subject to beneficiary distribution rules.

The first RMD can generally be delayed until April 1 of the year after the first distribution year. If you delay it, you may need to take two taxable RMDs in that following calendar year.

The IRS states that missed or insufficient RMDs may be subject to a 25% excise tax on the shortfall, reduced to 10% if corrected within the applicable correction window.

No. Inherited IRAs can use different tables and distribution rules, including beneficiary categories and 10-year rules. This calculator is for original account-owner RMD estimates using the Uniform Lifetime Table.