Age 73 for those born before 1960; age 75 for those born 1960 or later (SECURE 2.0). First RMD can be delayed until April 1 of the year after reaching RMD age.

How is RMD calculated?

RMD = prior year-end account balance ÷ distribution period from IRS Uniform Lifetime Table. The period decreases as you age.

What happens if I don't take my RMD?

Penalty is 25% of the shortfall (10% if corrected within 2 years). You still owe income tax on the RMD amount.

Yes. RMDs from Traditional IRA, 401(k), and 403(b) are taxable as ordinary income. Roth IRAs have no RMDs during your lifetime. Roth 401(k)/403(b) no longer have RMDs (SECURE 2.0).

Can I reduce my RMD tax?

Qualified charitable distributions (QCDs) from IRA to charity count toward your RMD and are tax-free up to $105,000 (2026). QCDs can lower taxable income.

Free

RMD Calculator

Calculate your required minimum distribution from IRA, 401(k), or 403(b). Uses IRS Uniform Lifetime Table.

How RMDs work

Once you reach RMD age (73 or 75 if born 1960+), the IRS requires you to withdraw a minimum amount each year. RMD = December 31 prior-year balance ÷ your life expectancy factor from the IRS table. Roth IRAs have no RMDs during your lifetime.

Required minimum distribution

$4,065.04

4% of balance · Distribution period: 24.6

RMD calculator

IRS Uniform Lifetime Table. RMD = prior year-end balance ÷ distribution period.

Prior year-end balance (Dec 31)

Your age this year

Birth year (optional, for RMD age)

Born 1960+: RMD at 75. Else: 73.

RMD age by birth year

Birth year	RMD age
Before 1960	73
1960 or later	75

First RMD can be delayed until April 1 of the year after you reach RMD age. If you do, you must take two RMDs that year (one by April 1, one by Dec 31).

IRS Uniform Lifetime Table (sample)

Age	Distribution period	Example: $500K balance
70	27.4	$18,248
73	26.5	$18,868
75	24.6	$20,325
80	20.2	$24,752
85	16.0	$31,250
90	12.2	$40,984

RMD = prior Dec 31 balance ÷ distribution period. The IRS updates tables periodically. Use our calculator above for your exact balance and age.

RMD tax implications

RMDs are taxable. Amounts withdrawn from Traditional IRA, 401(k), 403(b), and similar plans are taxed as ordinary income. They add to your AGI and can push you into a higher tax bracket. Roth IRAs have no RMDs during your lifetime; Roth 401(k) and Roth 403(b) also no longer have RMDs (SECURE 2.0).

Qualified charitable distributions (QCDs): If you're 70½ or older, you can donate up to $105,000 (2026) directly from an IRA to a qualified charity. The QCD counts toward your RMD and is excluded from taxable income. This can reduce your tax bill significantly. See IRS Publication 590-B for details.

Common questions about RMDs

Which accounts require RMDs?

Traditional IRA, 401(k), 403(b), 457(b), SEP IRA, SIMPLE IRA, and inherited IRAs (with some exceptions). Roth IRAs, Roth 401(k), and Roth 403(b) have no RMDs during your lifetime. Use our RMD calculator for Traditional balances.

What if I have multiple retirement accounts?

Calculate the RMD for each account separately. For IRAs (Traditional, SEP, SIMPLE), you can take the total RMD from any one or more IRAs. For 401(k)s and 403(b)s, you must take the RMD from each plan separately—no aggregation across plans.