RMD Calculator: Required Minimum Distribution for IRA, 401k

Estimate mandatory retirement account withdrawals from Traditional 401(k) and IRAs, tax implications, and avoid the 25% IRS penalty.

RMD: how to calculate the required minimum distribution

A year's required minimum distribution (RMD) equals the account balance on 31 December of the previous year divided by the IRS Uniform Lifetime Table (Table III) factor for the age reached that year. RMDs start at 73 for people born from 1951 to 1959 and at 75 for those born in 1960 or later: at 74, a $450,000 balance requires a $17,647 withdrawal.

The rule applied

  • Starting age: 73 if born between 1951 and 1959, 75 from 1960 (72 used before 1951).
  • Year's RMD = balance at the previous 31 December ÷ Table III factor for the age reached by 31 December of the year (26.5 at 73, 24.6 at 75, 20.2 at 80, 2.0 from 120).
  • Estimated tax = RMD × marginal rate entered.
  • 10-year projection: each year the RMD is withdrawn, then the return is applied to the remaining balance.

Example (default values, year 2026)

Born in 1952, you turn 74 in 2026, past the starting age of 73. Balance at 31/12/2025: $450,000, factor 25.5: RMD of $17,647, or $1,471 a month. At a 22% rate, tax is about $3,882, leaving $13,765. With a 5.5% return the balance keeps growing ($456,132 at end-2026) and total withdrawals over 10 years reach $220,886.

Limits

  • Only Table III is used: if your spouse, as sole beneficiary, is more than 10 years younger, the IRS requires the joint table (Table II), which gives a smaller RMD.
  • Delaying the first RMD to 1 April of the following year is not modelled (it leads to two withdrawals in one year).
  • Roth accounts (Roth IRA, Roth 401(k)) have no RMD during the owner's lifetime; inherited accounts follow other rules.
  • Age is computed from your device's current year. Estimate only, not financial advice.

Sources and dates: Table III of IRS Publication 590-B (2025 edition); starting ages of 73 and 75 set by section 107 of the SECURE 2.0 Act and the July 2024 final regulations (§1.401(a)(9)-2); 25% excise tax, reduced to 10% if corrected promptly, per the IRS RMD FAQ reviewed on 29/01/2026 (checked on 14/10/2026).

Frequently Asked Questions

At what age do required minimum distributions start?

At 73 for people born between 1951 and 1959, and at 75 for those born in 1960 or later (SECURE 2.0). The first RMD can be delayed to 1 April of the following year, but you then have to take two withdrawals that year.

How is the RMD amount calculated?

Divide the account balance at 31 December of the previous year by the IRS Table III factor for your age that year. At 74 the factor is 25.5, so a $450,000 balance requires a withdrawal of at least $17,647.

What is the penalty for a missed RMD?

An excise tax of 25% on the amount not withdrawn, reduced to 10% if you correct it within the IRS correction window. For a missed $17,647 RMD that is $4,412, or $1,765 if corrected promptly; a waiver can be requested for reasonable error.

Do Roth IRAs and Roth 401(k)s have RMDs?

Not during the owner's lifetime: Roth IRAs and designated Roth accounts in 401(k) plans are exempt. Beneficiaries who inherit them are still subject to withdrawal rules. The tool is therefore aimed at traditional IRAs and 401(k)s.

Is this tool really free?

Yes, all tools on Kristools are 100% free and accessible without registration.

Is my data protected?

Yes. All processing is performed directly and securely inside your browser. No personal data is sent to our servers.