What is a required minimum distribution (RMD)?

An RMD is the minimum amount the IRS requires you to withdraw each year from most tax-deferred retirement accounts, such as traditional IRAs and 401(k)s, once you reach the required age. The amount is your account balance divided by a life-expectancy factor from the IRS Uniform Lifetime Table.

What happens if I don't take my RMD?

Missing an RMD triggers a penalty. Under SECURE Act 2.0 the penalty is 25% of the shortfall, reduced to 10% if corrected promptly. Because the rules and penalties are strict, many people confirm their RMD with a tax professional.

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RMD calculator

Estimate your required minimum distribution from a traditional IRA or 401(k) using the current IRS Uniform Lifetime Table. RMDs generally begin at age 73.

Required minimum distribution$28,302

Your numbers

Your age this year

Account balance (prior year-end)

Your required minimum distribution this year

$28,302

That's $2,358/month, or 3.8% of your balance. IRS factor at age 73: 26.5.

Next few years (illustrative, assumes ~5% growth)

Age 73 (factor 26.5)$28,302

Age 74 (factor 25.5)$29,717

Age 75 (factor 24.6)$31,076

Age 76 (factor 23.7)$32,492

Age 77 (factor 22.9)$33,819

Age 78 (factor 22)$35,348

Uses the IRS Uniform Lifetime Table (most common case). A different table applies if your sole beneficiary is a spouse more than 10 years younger. This is an estimate, not tax advice.

See how RMDs affect your whole retirement

RMDs can push you into higher tax brackets and raise Medicare premiums. planbend models your RMDs year by year alongside Roth conversions that can shrink them, free to start.

What a required minimum distribution is

The IRS lets traditional retirement accounts grow tax-deferred, but not forever. Once you reach the required age currently 73 you must withdraw a minimum amount each year and pay income tax on it. The required minimum distribution is your prior year-end balance divided by a life-expectancy factor from the IRS Uniform Lifetime Table.

When RMDs start

Under SECURE Act 2.0, RMDs begin at age 73 for those reaching 73 after 2022, rising to 75 in 2033. Roth IRAs have no RMDs during the original owner's lifetime, one reason Roth conversions before 73 are a common planning move. The accounts subject to RMDs include traditional IRAs, SEP and SIMPLE IRAs, and most 401(k) and 403(b) plans.

Why RMDs matter for taxes

RMDs are taxed as ordinary income and can't be avoided once they begin. A large tax-deferred balance can force big withdrawals that push you into a higher bracket and raise your Medicare premiums through IRMAA. Planning ahead, sometimes with Roth conversions in lower-income years before 73, can reduce the size of future RMDs.

planbend is a planning tool, not a tax advisor. This calculator uses the IRS Uniform Lifetime Table and assumes the common case. Special rules apply for some beneficiaries and inherited accounts. For your actual RMD, the Resources page can help you find a licensed professional.

IRS Uniform Lifetime Table (2026)

This is the table the calculator above uses. Find your age, then divide your prior year-end balance by the distribution period to get your RMD. Most account owners use this table; a different IRS table applies only if your sole beneficiary is a spouse more than 10 years younger than you.

IRS Uniform Lifetime Table, distribution period (life-expectancy factor) by age. Effective 2022 and current for 2026.
Age	Distribution period
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120 and older	2

Source: IRS Publication 590-B. Always confirm the current table at irs.gov/publications/p590b.

Common questions

What is a required minimum distribution?

The minimum amount the IRS requires you to withdraw each year from most tax-deferred accounts once you reach the required age. It's your balance divided by an IRS life-expectancy factor.

At what age do RMDs start?

Generally age 73 under SECURE Act 2.0 for those reaching 73 after 2022, rising to 75 in 2033. Roth IRAs have no RMDs during the owner's lifetime.

How is the amount calculated?

Divide your prior year-end balance by the distribution period for your age from the IRS Uniform Lifetime Table. At 73 the factor is 26.5.

What if I miss an RMD?

The penalty is 25% of the shortfall under SECURE Act 2.0, reduced to 10% if corrected promptly. The rules are strict, so many people confirm with a tax professional.

Definitions

required minimum distribution, qualified charitable distribution