RMD Calculator 2026 – Required Minimum Distribution Calculator

2025 RMD Tables

The IRS provides life expectancy tables to calculate your Required Minimum Distribution. The table you use depends on your situation: whether you're the original account owner, have a much younger spouse, or inherited the account.

Uniform Lifetime Table (Most Common)

Use this table if you're the account owner and your spouse is NOT your sole beneficiary, OR if your spouse is your sole beneficiary but is NOT more than 10 years younger than you. This is the table most people use.

Joint Life and Last Survivor Table

Use this table ONLY if your spouse is both your sole beneficiary AND more than 10 years younger than you. This table results in smaller RMDs because it accounts for the longer joint life expectancy.

For the complete Joint Life and Last Survivor Table, see IRS Publication 590-B, Table II.

Single Life Expectancy Table (Inherited IRAs)

Use this table if you inherited an IRA and are required to take annual distributions based on your life expectancy. This applies to certain eligible designated beneficiaries.

2025 RMD Age Requirements

The SECURE Act (2019) and SECURE 2.0 Act (2022) changed when you must start taking Required Minimum Distributions. Your RMD starting age depends on when you were born.

RMD Starting Age by Birth Year

Key SECURE 2.0 Act Changes

• RMD Age Increase: The required beginning age increased from 72 to 73 in 2023, and will increase to 75 starting in 2033.
• Reduced Penalty: The penalty for missing an RMD dropped from 50% to 25% of the missed amount. If you correct the mistake within two years, the penalty is further reduced to 10%.
• Roth 401(k) Exemption: Starting in 2024, Roth accounts in employer plans (401(k), 403(b)) no longer require RMDs during the owner's lifetime.
• Surviving Spouse Election: A surviving spouse who inherits an IRA can elect to be treated as the deceased spouse for RMD purposes.

Important: Even though your first RMD can be delayed until April 1 of the following year, delaying means you'll need to take TWO distributions in that year (your first RMD plus your second RMD by December 31). This could push you into a higher tax bracket.

RMD Deadline Calendar for 2025

RMD Calculation Examples

Understanding how to calculate your RMD helps you plan for taxes and avoid penalties. Here are detailed examples covering common scenarios.

Basic RMD Calculation Formula

RMD = Account Balance (Dec. 31 of prior year) ÷ Life Expectancy Factor

Step 1: Find life expectancy factor for age 75 = 24.6
Step 2: $500,000 ÷ 24.6 = $20,325.20

Margaret's 2025 RMD = $20,325.20

First RMD (for 2024, due by April 1, 2025):
$350,000 ÷ 26.5 (age 73 factor) = $13,207.55

Second RMD (for 2025, due by December 31, 2025):
$360,000 ÷ 25.5 (age 74 factor) = $14,117.65

Total distributions in 2025 = $27,325.20

Step 1: Use Joint Life Table (spouse is sole beneficiary AND 13 years younger)
Step 2: Joint life expectancy factor for ages 78 & 65 = 24.0
Step 3: $600,000 ÷ 24.0 = $25,000

William's 2025 RMD = $25,000

IRA RMD Calculation (can be aggregated):
Combined IRA balance: $200,000 + $150,000 = $350,000
$350,000 ÷ 23.7 (age 76 factor) = $14,767.93

401(k) RMD Calculation (separate):
$300,000 ÷ 23.7 = $12,658.23

Total RMDs for 2025 = $27,426.16

Shortfall: $18,000 - $10,000 = $8,000
Standard penalty (25%): $8,000 × 0.25 = $2,000
Reduced penalty if corrected within 2 years (10%): $8,000 × 0.10 = $800

David owes $2,000 penalty (or $800 if corrected promptly)

Inherited IRA RMD Rules

If you've inherited an IRA, your Required Minimum Distribution rules depend on your relationship to the original owner, when they passed away, and whether they had already started taking RMDs.

The 10-Year Rule

For most non-spouse beneficiaries who inherited an IRA after December 31, 2019, the entire account must be emptied by the end of the 10th year following the year of death. This is known as the "10-Year Rule."

Important 2024 Update: The IRS clarified that if the original owner had already reached their RMD age before death, beneficiaries subject to the 10-year rule must ALSO take annual RMDs during years 1-9. You cannot simply wait until year 10 to withdraw everything.

Beneficiary Categories and Rules

Spousal Beneficiary Options

Surviving spouses have the most flexibility when inheriting an IRA. Here are the three main options:

Option 1: Treat as Your Own IRA

• Roll the inherited IRA into your own IRA or elect to treat it as your own
• RMDs based on your own age using the Uniform Lifetime Table
• Can delay RMDs until you reach age 73 (or 75 if born 1960+)
• Best for: Younger spouses who don't need the money immediately

Option 2: Remain as Beneficiary

• Keep the account titled as an inherited IRA
• RMDs based on your life expectancy using Single Life Table
• Can access funds without the 10% early withdrawal penalty (even if under 59½)
• Best for: Spouses under 59½ who need access to funds

Option 3: Elect the 10-Year Rule

• Empty the account by the end of the 10th year after death
• No annual RMD requirements (more flexibility on timing)
• Best for: Spouses who want maximum flexibility in distribution timing

Non-Spouse Beneficiary: 10-Year Rule Examples

Planning Tip: Even when annual RMDs aren't required, consider taking distributions each year to avoid a large taxable event in year 10. Spreading distributions over 10 years often results in lower total taxes than taking everything at once.

Inherited IRA RMD Calculation

For beneficiaries using the life expectancy method:

Year 1 RMD = Account Balance (Dec. 31 of year of death) ÷ Your Life Expectancy Factor

Year 2+ RMD = Account Balance (Dec. 31 of prior year) ÷ (Original Factor - Years Elapsed)

2024 RMD (Year 1):
Life expectancy factor at age 55 = 31.6
$200,000 ÷ 31.6 = $6,329.11

2025 RMD (Year 2):
Assuming balance is now $195,000
Factor = 31.6 - 1 = 30.6
$195,000 ÷ 30.6 = $6,372.55

2026 RMD (Year 3):
Assuming balance is now $190,000
Factor = 31.6 - 2 = 29.6
$190,000 ÷ 29.6 = $6,418.92