How RMDs are calculated
Once you reach RMD age, the IRS requires you to withdraw a minimum amount each year from traditional IRAs, 401(k)s and similar accounts. Divide last year-end balance by the distribution period for your age in the Uniform Lifetime Table.
Example: at 75 with $500,000 in an IRA, the distribution period is 24.6, so the RMD is $500,000 ÷ 24.6 = $20,325.20, about 4.07% of the balance.
| Age | Period | Age | Period | Age | Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 82 | 18.5 | 92 | 10.8 |
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | 101 | 6.0 |
RMD rules to know
- Starting age: 73 if born 1951–1959, 75 if born 1960 or later (SECURE 2.0).
- Missed RMDs cost a 25% excise tax on the shortfall, cut to 10% if corrected within two years.
- Roth IRAs and Roth 401(k)s have no RMDs during the owner's lifetime.
- Spouse more than 10 years younger and sole beneficiary? The IRS Joint Life table gives a smaller RMD.
- Qualified charitable distributions from an IRA count toward your RMD without being taxable income.
RMDs are taxed as ordinary income. Plan your retirement income with the retirement calculator and Social Security calculator.
Frequently asked questions
At what age do RMDs start?
73 for people born from 1951 through 1959, and 75 for people born in 1960 or later.
Can I take more than my RMD?
Yes. The RMD is the minimum; you can always withdraw more, but extra withdrawals don't count toward future years.
Do I take an RMD from each account?
You calculate an RMD for each account. IRA RMDs can be added up and taken from any of your IRAs, but 401(k) RMDs must come from each 401(k).
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