RMD Calculator

The calculator starts with the prior December 31 balance and the owner's age in the RMD year. For standard original-owner cases, it divides that balance by the IRS Uniform Lifetime Table factor for the selected age. For example, Publication 590-B shows a 24.6 denominator for age 75 under the Uniform Lifetime Table.

It then checks whether an owner RMD is required. Roth owner accounts do not have lifetime owner RMDs under current IRS guidance. Some employer plans may allow a still-working non-5% owner to delay plan RMDs until retirement, but plan terms can still require earlier distributions.

Finally, the calculator subtracts withdrawals and QCDs already credited for the year, estimates any shortfall, shows the 25% excise-tax exposure and 10% corrected amount, and projects future RMDs using the same Uniform Lifetime factors.

RMDs are a minimum withdrawal rule, not a spending plan

A required minimum distribution is the minimum annual amount many retirement account owners must withdraw once RMD rules apply. The number is rule-based: prior year-end balance divided by an IRS distribution period. It does not decide how much you should spend, reinvest, donate, or withhold for taxes.

2026 RMD start-age rules by birth year

Start-age rules changed under recent retirement legislation, so birth year is more reliable than a generic age prompt. The calculator uses the broad current-law cohorts below and then checks whether the selected RMD year is at or after the first distribution year.

The IRS table depends on the situation

Most original-owner RMD estimates use Table III, the Uniform Lifetime Table. That is the table used for the main calculation here. Some cases require a different table, so the widget flags the most common table mismatch rather than silently pretending all RMDs use one denominator.

First RMD deadline can shift income into the next tax year

The first RMD can generally be delayed until April 1 of the following year. That sounds flexible, but it can also stack two RMDs into the same later calendar year: the delayed first RMD plus the next annual RMD due by December 31. The calculator shows a planning estimate for that second RMD when you select the delay option.

QCDs, withholding, and extra withdrawals are treated differently

A regular taxable withdrawal can satisfy an RMD. A properly completed qualified charitable distribution can also satisfy an IRA RMD while potentially reducing taxable distribution income. Tax withholding is different: it is a tax payment taken from the distribution, not a separate reduction of the gross RMD.

Missed RMD shortfalls can be expensive

If the required amount is not distributed, the IRS can assess an excise tax on the shortfall. Current guidance generally points to 25% of the amount not taken, reduced to 10% when corrected within the applicable correction window. The result panel shows both estimates so the risk is visible before year-end.

Cases that need separate review

This page is intentionally focused on original-owner RMD estimates. It is not a substitute for a beneficiary distribution analysis, annuity contract calculation, or plan administrator determination.

Connect RMD planning with taxes and Roth strategy

RMD planning often connects to other retirement decisions. Use the Roth Conversion Tax Calculator before RMD age to test bracket-fill conversions. Use the 401(k) / Retirement Calculator for long-term balance projections, and use the Federal Income Tax Calculator when the distribution needs to be placed into a full tax-return estimate.

Keep the research moving with 401(k) / Retirement Calculator, 401(k) Contribution Max Calculator, Roth Conversion Tax Calculator, and Federal Income Tax Calculator.