RMD Calculator — with the SECURE 2.0 rules, the IRS table, and the 25% / 10% penalty math.
Required Minimum Distributions for traditional IRA, 401(k), 403(b), and other pre-tax retirement accounts. We use the current IRS Pub 590-B Uniform Lifetime Table (Table III) — or Joint Life Table II when your sole-beneficiary spouse is more than 10 years younger — show the exact divisor we pulled, total your accounts, and project 5 years of RMDs. SECURE 2.0 changed the start age (73 for those born 1951–1959, 75 for those born 1960+) and softened the missed-RMD excise tax from 50% to 25% (10% if corrected within 2 years). NerdWallet's RMD calculator doesn't show you the divisor it used. This one does.
Age 73 / 75
SECURE 2.0 start age
Table III
Uniform Lifetime
Table II
Joint Life (spouse >10 yr younger)
5-year
RMD projection
1. Account holder
Your date of birth determines your RMD start age under SECURE 2.0 and the divisor we pull from the IRS table.
Determines RMD start age (73 if born 1951–1959; 75 if born 1960 or later).
The calendar year for which you're computing the RMD. Default is current year.
Joint Life Table II is used only when your spouse is the sole primary beneficiary AND is more than 10 years younger than you. Otherwise Uniform Lifetime Table III applies.
Used only if spouse is sole beneficiary AND more than 10 years younger than you.
2. Pre-tax retirement accounts subject to RMDs
Add each traditional IRA, 401(k), 403(b), 457(b), TSP, or SEP/SIMPLE IRA. Use the prior year-end (Dec 31) fair market value — that's the balance the IRS requires for the divisor calculation. Roth IRAs are not subject to RMDs at any age. Under SECURE 2.0, Roth 401(k) accounts are also exempt from RMDs starting in 2024. Don't include them here.
Account label
Type
Prior 12/31 balance ($)
Your RMD — for tax year —
TOTAL RMD FOR THE YEAR
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AGE TESTED
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IRS TABLE USED
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LIFE EXPECTANCY FACTOR
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Divisor pulled from the IRS table
RMD per account
Account
Type
12/31 balance
Divisor
RMD this year
Aggregation rule: RMDs from multiple traditional IRAs can be totaled and taken from any one IRA (or split however you wish). RMDs from 401(k), 403(b), 457(b), TSP accounts must be taken separately from each plan — they cannot be aggregated with each other or with IRAs. (403(b) accounts can be aggregated with other 403(b) accounts only.)
Penalty if not taken — SECURE 2.0 excise tax
FULL 25% EXCISE TAX
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If RMD is missed and NOT corrected timely (was 50% pre-SECURE 2.0).
REDUCED 10% IF CORRECTED <2 YR
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SECURE 2.0 §302: take the missed RMD and file Form 5329 within the 2-year correction window.
5-Year RMD Projection
Holds today's combined balance flat (no contributions, no growth, no withdrawals). Real RMDs will be higher if the market is up year-over-year and lower if it's down or you took the prior year's RMD. The point is the divisor schedule — how the IRS factor shrinks as you age and what % of balance the RMD becomes each year.
Tax year
Age tested
Table
Divisor
% of balance
RMD (today's balance)
SECURE 2.0 quick reference
Start age 73 for account holders born 1951–1959. First RMD year is the year you turn 73; you may delay the first one until April 1 of the following year (the "RBD" — required beginning date), but you'll then have two RMDs in that calendar year.
Start age 75 for account holders born 1960 or later. SECURE 2.0 §107.
Roth IRAs have no RMDs during the original owner's lifetime, ever.
Roth 401(k) / Roth 403(b) are exempt from RMDs starting tax year 2024 (SECURE 2.0 §325). Pre-2024 Roth 401(k) RMDs were still required.
Still-working exception: if you're still employed at age 73/75 by the company sponsoring your current 401(k)/403(b) and you don't own more than 5%, you can delay RMDs from that plan until retirement. IRAs do not get this exception.
QCD (Qualified Charitable Distribution): at age 70½+, you can satisfy your IRA RMD with a direct transfer to charity (up to $108,000 in 2026, indexed). The QCD is excluded from AGI, which is more powerful than a Schedule A deduction. See the QCD tool below.
Inherited accounts: post-2019 deaths trigger the 10-year drain rule for most non-spouse beneficiaries (SECURE Act 1.0). This tool is for the original account owner, not for inherited IRAs.
RELATED GUIDES & TOOLS · DEEPER INSTITUTE COVERAGE
Where to go next
Bracket-fill Roth conversions before RMDs hit → Roth Conversion Stairstep — multi-year plan with IRMAA cliffs, NIIT, 15+ state overlays. The best lever to shrink future RMDs is converting before age 73.
Satisfy the RMD with a direct gift to charity → QCD · IRA Charitable Distribution — the AGI exclusion is more valuable than a Schedule A deduction; IRMAA bypass included.
Family wealth picture, lifetime retirement-asset planning → Retirement Readiness Composite — the transparent alternative to Fidelity/NerdWallet scores; shows nest-egg math at 4% and 3.3% withdrawal rates.
RMDs feeding the trust architecture & estate plan → Trust Type Selector — GRAT vs IDGT vs SLAT vs Dynasty, decision tree with state overlay and downsides.
Disclosure. Educational tool only. Uses IRS Publication 590-B Uniform Lifetime Table (Table III, post-2022 update effective for distributions from 2022 onward) and Joint Life and Last Survivor Expectancy Table (Table II). RMD rules under SECURE Act 2.0 (Pub. L. 117-328) and Notice 2024-35 / final 7/19/2024 regulations. This tool does not handle: inherited IRAs (10-year rule + EDB exceptions), still-working exception for current 401(k)/403(b), 5% owner determinations, prior 50% excise-tax regime (pre-2023), corrective distributions of excess contributions, or successor beneficiary rules. The 25% / 10% reduced excise tax is filed on IRS Form 5329; the IRS may waive on a showing of reasonable cause. Not tax, legal, or financial advice. Consult a CPA or tax advisor before relying on these numbers for actual distributions.
WANT THE METHODOLOGY BEHIND THIS TOOL?
Read more in the Family Office Reference.
The tool gives you the answer. The guide gives you the argument — the case law, the worked examples, the negotiation playbook, the cross-check tables, the exception cases.
The methodology behind this calculator is in Tax Strategy Decoded · retirement-asset planning of the reference guide.