When does my first RMD start?

Under SECURE 2.0 (passed December 2022), first RMD age is 73 if you were born 1951-1959, and 75 if born 1960 or later. You have until April 1 of the year after you turn the start age to take your first RMD, but doing so means two RMDs that year (which can spike your bracket). Most people take the first RMD in the calendar year they reach the start age.

What's the penalty if I miss my RMD?

Originally 50% of the missed amount; SECURE 2.0 dropped it to 25%, and 10% if you correct the shortfall within two years and file Form 5329. Reasonable-cause waivers are sometimes granted for first-time misses with documentation. The IRS treats RMD failures more leniently when self-reported and corrected promptly than when uncovered in audit.

Are Roth IRAs subject to RMDs?

Not during the original owner's lifetime. Roth IRA owners can let the account grow tax-free indefinitely. Roth 401(k)s did require lifetime RMDs until SECURE 2.0 eliminated them effective 2024. Inherited Roth IRAs do follow the 10-year rule for non-spouse beneficiaries — the account must be fully distributed by year 10, but distributions remain tax-free.

What is the inherited IRA 10-year rule?

For deaths after December 31, 2019, most non-spouse beneficiaries must fully distribute the inherited IRA by the end of the 10th year following the original owner's death. Designated 'eligible designated beneficiaries' (spouses, minor children of decedent, disabled or chronically ill, or beneficiaries within 10 years of decedent's age) escape the 10-year rule and can stretch.

Do I have to take the RMD as cash?

Not necessarily. The required dollar amount must come out of the account, but you can transfer in-kind to a taxable brokerage account — the appreciated security keeps its current cost basis and your RMD obligation is satisfied. This is useful when you don't need the cash and want to keep market exposure. Taxes are still owed on the in-kind distribution amount as ordinary income.

What is a Qualified Charitable Distribution (QCD)?

If you're 70½ or older, you can transfer up to $108,000 (2025 limit, indexed annually) directly from your IRA to a qualified charity. The transfer satisfies your RMD up to that amount and excludes it from your taxable income — better than taking the RMD and donating, because exclusion vs deduction matters for adjusted gross income (and IRMAA). QCDs only work from IRAs, not 401(k)s.

Can I aggregate RMDs across multiple IRAs?

For Traditional IRAs only: yes. Compute the RMD for each Traditional IRA separately, then take the total from any combination. 403(b)s can also be aggregated. 401(k)s, 457s, inherited IRAs, and Roth IRAs each must take their own RMD from that specific account — no cross-aggregation across plan types.

Why does the divisor change every year?

Because the IRS Uniform Lifetime Table assigns shorter remaining-life expectancy as you age — at 73 the divisor is 26.5, at 90 it's 12.2, at 100 it's 6.4. As the divisor shrinks, the percentage of your balance you must withdraw each year grows. At 100 you're forced to distribute about 16% of the balance annually; at 73 it's about 3.8%.

When should I file Form 5329?

Form 5329 is required when (a) you missed an RMD and want to request the 10% reduced penalty (within 2 years of the missed year), (b) you took an early distribution before 59½ and want to claim a penalty exception, or (c) you exceeded contribution limits. File with your tax return for the year the issue occurred. Late or incorrect filings extend the IRS audit window.

Can I delay my first RMD past the start age?

You can delay your first RMD until April 1 of the following year, but doing so means two RMDs in one calendar year — which can push you into a higher tax bracket and a higher IRMAA bracket. For most retirees, taking the first RMD in the calendar year you reach the start age (73 or 75) and the next on schedule is more tax-efficient. Run the calc both ways to verify.

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RMD Calculator — Required Minimum Distribution from your IRA / 401(k)

Compute your annual RMD from the IRS Uniform Lifetime Table, project the next 10 years, and see the 25% missed-RMD penalty exposure.

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AI insight included

Reviewed by CalcBold EditorialLast verified May 4, 2026Methodology

Current age

Drives the divisor lookup from the IRS Uniform Lifetime Table. SECURE 2.0 sets first RMD year at 73 (born 1951-1959) or 75 (born 1960+).

Account type

Roth IRAs have no lifetime RMD. Inherited accounts (post-2019 deaths) follow the SECURE Act 10-year distribution rule for non-spouse beneficiaries.

Year-end balance

Use December 31 balance from the prior year — that's the figure RMD math uses, not today's balance. For 2026's RMD, use December 31, 2025.

Beneficiary type (inherited only)

Only relevant if account type is Inherited. Non-spouse triggers SECURE Act 10-year rule for deaths after 2019. Spouse beneficiaries can roll over and treat as their own.

Year of original owner's death (inherited only)

For inherited non-spouse accounts: counts down the SECURE Act 10-year window. Death year + 10 = full distribution required.

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What This Calculator Does

The Required Minimum Distribution (RMD) Calculator computes the dollar amount the IRS forces you to withdraw from your Traditional IRA, 401(k), 403(b), or 457 starting at age 73 (born 1951-1959) or age 75 (born 1960+) under SECURE 2.0. Drop your current age, account type, year-end balance, and — if it’s an inherited account — the beneficiary type and original owner’s death year. The calculator looks up the IRS Uniform Lifetime divisor, returns this year’s RMD, projects the next 10 years assuming 5% real growth, and flags the 25% missed-RMD excise-tax exposure if you skip a year.

RMDs exist because the IRS lets you defer tax on retirement contributions for decades; the deal is, eventually you’ll start paying. The mechanics live in IRC §401(a)(9) and IRS Pub 590-B with annual updates. Roth IRAs have no lifetime RMD for the original owner (Roth 401(k) RMDs were eliminated by SECURE 2.0 effective 2024). Inherited accountsfollow the SECURE Act 10-year rule for non-spouse beneficiaries (deaths after December 31, 2019) — full distribution required by year 10, with annual RMDs in years 1-9 if the original owner had already started RMDs (the “at-least-as-rapidly” rule clarified in IRS final regs 2024). Spouse beneficiaries can roll over and treat as their own.

The Math / Formula / How It Works

The Uniform Lifetime Table assumes a hypothetical beneficiary 10 years younger, producing divisors that get smaller (and thus RMD percentages larger) as you age. At 73 the divisor is 26.5 (~3.77% withdrawal); at 90 it’s 12.2 (~8.20%); at 100 it’s 6.4 (~15.6%). The base for the calculation is the December 31 balance from the prior year— for 2026’s RMD, use December 31, 2025. SECURE 2.0 (December 2022) made three changes that matter: start age moved from 72 to 73 (and to 75 for those born 1960+); missed RMD penalty cut from 50% to 25% (10% if corrected within 2 years); Roth 401(k) lifetime RMDs eliminated effective 2024.

Worked example: age 73, $500,000 Traditional IRA, divisor 26.5. RMD this year = $500,000 / 26.5 = $18,868. If skipped entirely: 25% excise = $4,717 (or 10% = $1,887 if corrected within 2 years via Form 5329). Projection at 5% real growth: year 2 balance ≈ $505,338 / 25.5 = $19,818; year 5 ≈ $24,000; year 10 ≈ $34,000. Total RMDs over 10 years ≈ $250,000 — half the starting balance forced out, before counting growth. With a Qualified Charitable Distribution (QCD), age 70½+ retirees can direct up to $108,000/yr (2025, indexed) directly from IRA to qualified charity, satisfying the RMD and excluding it from taxable income entirely.

How to Use This Calculator

Enter current age. Drives divisor lookup. SECURE 2.0 sets first RMD year at age 73 (born 1951-1959) or age 75 (born 1960+). You have until April 1 of the year after you reach the start age to take your first RMD.
Pick account type. Traditional IRA, 401(k)/403(b)/457 follow the Uniform Lifetime Table. Roth IRA: no lifetime RMD for original owner. Inherited: additional rules apply (10-year rule for most non-spouse beneficiaries post-2019 deaths).
Enter December 31 balance from prior year. Not today’s balance. For 2026’s RMD, use the December 31, 2025 statement balance.
For inherited accounts: pick beneficiary type (spouse vs non-spouse) and original owner’s death year. Non-spouse + post-2019 death triggers the SECURE Act 10-year rule.
Read this year’s RMD, the 10-year projection, and the missed-RMD exposure if you skip. Plan QCD or withholding strategy if RMDs would push you into IRMAA brackets.
For multiple Traditional IRAs: aggregate RMD across all your Traditional IRAs and 403(b)s, then take the total from any combination. 401(k)s, 457s, and inherited IRAs each must take their own RMD from that specific account — no cross-aggregation.

Three Worked Examples

Example 1 — Single 73-year-old, $500K Traditional IRA

Age 73, $500,000 Traditional IRA balance, divisor 26.5. RMD year 1: $18,868. Missed-RMD exposure if skipped: $4,717 (25%) or $1,887 (10% with timely correction). 10-year projection at 5% real growth: total forced distributions ≈ $250,000. Strategy: if cash needs are below RMD, consider a QCD up to $108,000 to a donor-advised fund or qualified charity — satisfies RMD, excludes from taxable income (better than itemizing the donation because exclusion preserves AGI for IRMAA).

Example 2 — Inherited IRA, non-spouse, year 4 of 10-year rule

Inherited Traditional IRA from parent who died in 2022, beneficiary is adult child (non-spouse), current year 2026 (year 4 of 10-year window). Balance $300,000. Annual RMD years 1-9 required because parent had already started RMDs (at-least-as-rapidly rule) per IRS final regs 2024. Year-4 divisor uses single life table at beneficiary’s age. Plus the 10-year clock requires full distribution by end of 2032. Strategy: spread distributions over years 4-10 to manage bracket; rushing the full $300K in years 9-10 stacks into top brackets and IRMAA at 67-69 (2-year look-back).

Example 3 — Age 80, multi-IRA aggregation, QCD strategy

Age 80, three Traditional IRAs with combined balance $1,200,000, divisor 20.2. Total RMD: $59,406. Aggregation rule: compute RMD per IRA, then take total from any one or combination — works for Traditional IRAs and 403(b)s but NOT 401(k)s. Strategy: QCD $108,000 (2025 limit) directly to charity = entire RMD satisfied + excluded from taxable income. Net AGI impact: $0 from RMD. Maintains lower IRMAA bracket (Tier 0 at < $106K single 2025); without QCD, the $59K RMD pushes from Tier 0 to Tier 1 ($106K-$133K single), adding $70/mo to Part B premium = $840/yr higher Medicare cost.

Common Mistakes

Delaying first RMD to April 1 of the following year. Allowed under §401(a)(9), but doing so means TWO RMDs in one calendar year — which can push you into a higher tax bracket and a higher IRMAA bracket (2-year look-back means IRMAA hits at age 75-77 from a 73-year-old delayed-first-RMD spike). For most retirees, taking the first RMD in the calendar year you reach the start age is more tax-efficient.
Aggregating 401(k) RMDs across multiple plans. 401(k), 403(b), 457, and inherited IRAs each must take their own RMD from that specific account. Only Traditional IRAs and 403(b)s aggregate (and only within their own type). Mistake: assuming you can take a $50K 401(k) RMD from a different 401(k) at a different employer — IRS treats this as a missed RMD on plan A and an excess withdrawal on plan B.
Skipping Form 5329 for missed RMD.If you discover a missed RMD, file Form 5329 with the prior year’s amended return and request the reduced 10% penalty (instead of 25%) by correcting within 2 years. Reasonable-cause waivers are sometimes granted for first-time misses with documentation. Self-reporting + prompt correction is treated more leniently than IRS discovery in audit.
Forgetting the QCD age threshold. QCDs are available at age 70½+ (NOT 73 — the QCD age is earlier than the RMD start age). This means you can use QCDs to lower future required-RMD-year balances by 2-5 years. $100K/yr × 5 years = $500K shifted to charity tax-free, lowering subsequent RMDs proportionally.
Treating inherited Roth IRAs as RMD-free. Original Roth IRA owners have no lifetime RMD; inherited Roth IRAs DO follow the 10-year rule for non-spouse beneficiaries (deaths after 2019). Distributions remain tax-free, but the account must be empty by year 10. Spouse beneficiary can roll over and skip the 10-year rule entirely.
Using today’s balance instead of December 31 prior-year balance.The RMD denominator is fixed at year-end of the year before. A market crash in March doesn’t reduce this year’s RMD; a rally doesn’t increase it. Plan around the December 31 statement, not real-time balances.

How to Read the Verdict

If RMD > cash needs: route through QCD. Up to $108,000/yr (2025) directly from IRA to charity satisfies RMD and excludes from taxable income — better than taking RMD as cash and donating, because exclusion (lower AGI) preserves IRMAA bracket position.
If RMD pushes you into next IRMAA bracket: pre-RMD Roth conversion ladder. Run the Roth conversion ladder calculator with current vs expected RMD-era bracket. Pre-RMD years (between retirement and age 73-75) are the highest-leverage conversion window — once RMDs start, your bracket is forced up.
For inherited accounts: spread distributions across the 10-year window. Pulling all in year 1 spikes your bracket; deferring to years 9-10 stacks into top brackets when years 1-9 had room. Optimal: pull enough each year to fill your current bracket without spilling.
If multiple IRAs: aggregate carefully + take from best-ROI account. Take the total RMD from highest-fee or worst-investment IRA to clean it up; let best-performing IRAs grow.

Related Calculators

Pre-RMD years (between retirement and age 73-75) are the highest-leverage Roth conversion window — run the Roth Conversion Ladder Calculator to see how much lifetime RMD you can avoid by filling lower brackets now. RMDs add to taxable income, which can spike Social Security taxation thresholds (up to 85% of SS becomes taxable above $34K combined income single, $44K MFJ) — pair with the Social Security Claiming Age Optimizer for an integrated retirement-income picture. And run the Pension Lump-Sum vs Monthly Calculator — lump rolled to IRA is subject to RMDs at 73-75; the monthly path provides stable income that may smooth out bracket creep.

Frequently Asked Questions

The most common questions we get about this calculator — each answer is kept under 60 words so you can scan.

When does my first RMD start?
Under SECURE 2.0 (passed December 2022), first RMD age is 73 if you were born 1951-1959, and 75 if born 1960 or later. You have until April 1 of the year after you turn the start age to take your first RMD, but doing so means two RMDs that year (which can spike your bracket). Most people take the first RMD in the calendar year they reach the start age.
What's the penalty if I miss my RMD?
Originally 50% of the missed amount; SECURE 2.0 dropped it to 25%, and 10% if you correct the shortfall within two years and file Form 5329. Reasonable-cause waivers are sometimes granted for first-time misses with documentation. The IRS treats RMD failures more leniently when self-reported and corrected promptly than when uncovered in audit.
Are Roth IRAs subject to RMDs?
Not during the original owner's lifetime. Roth IRA owners can let the account grow tax-free indefinitely. Roth 401(k)s did require lifetime RMDs until SECURE 2.0 eliminated them effective 2024. Inherited Roth IRAs do follow the 10-year rule for non-spouse beneficiaries — the account must be fully distributed by year 10, but distributions remain tax-free.
What is the inherited IRA 10-year rule?
For deaths after December 31, 2019, most non-spouse beneficiaries must fully distribute the inherited IRA by the end of the 10th year following the original owner's death. Designated 'eligible designated beneficiaries' (spouses, minor children of decedent, disabled or chronically ill, or beneficiaries within 10 years of decedent's age) escape the 10-year rule and can stretch.
Do I have to take the RMD as cash?
Not necessarily. The required dollar amount must come out of the account, but you can transfer in-kind to a taxable brokerage account — the appreciated security keeps its current cost basis and your RMD obligation is satisfied. This is useful when you don't need the cash and want to keep market exposure. Taxes are still owed on the in-kind distribution amount as ordinary income.
What is a Qualified Charitable Distribution (QCD)?
If you're 70½ or older, you can transfer up to $108,000 (2025 limit, indexed annually) directly from your IRA to a qualified charity. The transfer satisfies your RMD up to that amount and excludes it from your taxable income — better than taking the RMD and donating, because exclusion vs deduction matters for adjusted gross income (and IRMAA). QCDs only work from IRAs, not 401(k)s.
Can I aggregate RMDs across multiple IRAs?
For Traditional IRAs only: yes. Compute the RMD for each Traditional IRA separately, then take the total from any combination. 403(b)s can also be aggregated. 401(k)s, 457s, inherited IRAs, and Roth IRAs each must take their own RMD from that specific account — no cross-aggregation across plan types.
Why does the divisor change every year?
Because the IRS Uniform Lifetime Table assigns shorter remaining-life expectancy as you age — at 73 the divisor is 26.5, at 90 it's 12.2, at 100 it's 6.4. As the divisor shrinks, the percentage of your balance you must withdraw each year grows. At 100 you're forced to distribute about 16% of the balance annually; at 73 it's about 3.8%.
When should I file Form 5329?
Form 5329 is required when (a) you missed an RMD and want to request the 10% reduced penalty (within 2 years of the missed year), (b) you took an early distribution before 59½ and want to claim a penalty exception, or (c) you exceeded contribution limits. File with your tax return for the year the issue occurred. Late or incorrect filings extend the IRS audit window.
Can I delay my first RMD past the start age?
You can delay your first RMD until April 1 of the following year, but doing so means two RMDs in one calendar year — which can push you into a higher tax bracket and a higher IRMAA bracket. For most retirees, taking the first RMD in the calendar year you reach the start age (73 or 75) and the next on schedule is more tax-efficient. Run the calc both ways to verify.