RMD Calculator 2025 — Calculate Required Minimum Distributions
Use our RMD calculator to estimate your required minimum distributions (RMDs) under current IRS rules. Enter your age, prior year-end balance, and spouse information to see your annual RMD, withdrawal percentage, and potential penalties for missing a distribution.
RMD Calculator 2025 — Calculate Required Minimum Distributions
Enter your details below to calculate
Required Minimum Distribution (RMD) Calculator
Calculate your IRS-required minimum distributions from traditional IRAs, 401(k)s, and other retirement accounts to avoid penalties.
Important IRS Rules:
- RMDs begin at age 73 (as of 2023)
- First RMD must be taken by April 1 of the year after you turn 73
- Subsequent RMDs must be taken by December 31 each year
- Missed RMDs incur a 25% penalty (can be reduced to 10% if corrected)
Enter Your Information
How to Use Rmd Calculator
Enter Birth Date
Input your birth date to determine your current age and RMD start date
Account Balance
Enter your retirement account balance from December 31 of the previous year
Spouse Information (Optional)
If your spouse is sole beneficiary and more than 10 years younger, enter their birth date for lower RMDs
Calculate Your RMD
View your required distribution amount, percentage, and deadline with penalty warnings
Key Features
Accurate IRS tax compliance
Automatic life expectancy lookup
Multiple account types supported
Penalty risk calculator included
Free and private calculations
Mobile-optimized interface
Complete Guide to Required Minimum Distributions (RMDs) in 2025
What Are RMDs and Why Do They Matter?
Required Minimum Distributions (RMDs) are mandatory annual withdrawals that the IRS requires from traditional retirement accounts. Starting at age 73, you must withdraw a specific percentage of your retirement savings each year—whether you need the money or not. These rules apply to traditional IRAs, 401(k)s, 403(b)s, and other tax-deferred retirement accounts.
Key Takeaway: RMDs ensure the government eventually collects taxes on money that has grown tax-deferred for decades. Failure to take your full RMD triggers a steep 25% penalty, making accurate calculation essential for retirement planning.
How Our RMD Calculator Works
Our Required Minimum Distribution calculator applies current IRS rules using the official Uniform Lifetime Table and an approximation of the Joint Life and Last Survivor Table to estimate how much you must withdraw from your retirement accounts each year. The calculation is straightforward but critical: divide your prior year-end account balance by your life expectancy factor from the applicable IRS table.
RMD Formula: RMD = Prior Year-End Balance ÷ Life Expectancy
The life expectancy factor comes from the IRS Uniform Lifetime Table (for most people) or, when your spouse is the sole beneficiary and more than 10 years younger, from the IRS Joint Life rules (approximated in this calculator for educational planning).
The calculator automatically determines which IRS table rules apply based on your birth date, spouse information, and beneficiary status. It provides your estimated RMD amount, the percentage this represents, and the potential penalty if you fail to comply. For complex situations or precise tax filing, always confirm your numbers against the official IRS tables or with a qualified tax professional.
Understanding IRS Life Expectancy Tables
Uniform Lifetime Table (Most Common)
Used by unmarried individuals, married individuals whose spouse isn't the sole beneficiary, or whose spouse is less than 10 years younger. The table starts at age 73 with a 26.5-year life expectancy.
Example: At age 80, your life expectancy is 20.2 years
RMD = $100,000 ÷ 20.2 = $4,950.50 (4.95% of balance)
Joint Life and Last Survivor Table
Only used when your spouse is the sole beneficiary AND more than 10 years younger. This table results in lower RMDs, as it uses the joint life expectancy of you and your spouse.
Benefit: Lower annual distributions mean more money stays invested longer
Example: A 75-year-old with a 62-year-old spouse uses a longer joint life expectancy
Critical RMD Deadlines You Must Know
Your First RMD
Deadline: April 1 of the year after you turn 73
Example: Turn 73 in 2025 → First RMD due April 1, 2026
All Subsequent RMDs
Deadline: December 31 every year
Example: Second RMD due December 31, 2026 (and every year after)
Double RMD Warning in First Year
If you delay your first RMD to April 1, you'll take two RMDs in that calendar year (the delayed first one and the second one by December 31). This could push you into a higher tax bracket.
RMD Penalties: The Cost of Non-Compliance
25%
Penalty Rate (Reduced in 2023)
The SECURE Act 2.0 reduced the penalty for missed RMDs from 50% to 25% starting in 2023. This penalty applies to the amount you should have withdrawn but didn't.
Example: If your RMD was $10,000 but you only took $6,000:
Penalty = ($10,000 - $6,000) × 25% = $1,000
Reasonable Cause Waiver
You can request a penalty waiver by filing Form 5329 and attaching a letter of explanation if you can show:
- The shortfall was due to reasonable error
- You're taking steps to remedy the shortfall
- You file the waiver promptly
If corrected within 2 years, the penalty may be reduced to 10%
Real-World Example: Sarah's RMD Calculation
Sarah's Situation
- •Age: 75 years old in 2025
- •Total IRA Balance: $500,000 (as of Dec 31, 2024)
- •Spouse: John, age 73 (not 10+ years younger)
- •Beneficiary: John is sole beneficiary
RMD Calculation
Table Used: Uniform Lifetime Table
Life Expectancy at Age 75: 24.6 years
RMD = $500,000 ÷ 24.6 = $20,325.20
Sarah must withdraw $20,325 by December 31, 2025, or face a $5,081 penalty (25%)
Key Insight: Even though Sarah's IRA might grow during 2025, her RMD is based on the December 31, 2024 balance. She cannot use the current balance to reduce her RMD.
Strategies to Manage RMDs
1. Roth Conversions
Convert traditional IRA funds to Roth IRAs before age 73. Roth IRAs have no RMDs during your lifetime, and withdrawals are tax-free. This reduces your traditional IRA balance subject to RMDs.
2. Qualified Charitable Distributions (QCDs)
After age 70½, you can donate up to $100,000 directly from your IRA to qualified charities. QCDs count toward your RMD but aren't included in your taxable income.
3. Strategic Withdrawals Before 73
If you're in a lower tax bracket before RMDs begin, consider taking withdrawals to reduce your future RMD base. This can spread tax liability over more years.
4. Continue Working Exception
If you're still working at 73 and don't own 5% of the company, you can delay RMDs from your current employer's 401(k) until retirement. IRAs don't qualify for this exception.
Common RMD Questions
Do Roth IRAs have RMDs?
No. Original Roth IRA owners are exempt from RMDs during their lifetime. However, beneficiaries who inherit Roth IRAs must take RMDs, though the withdrawals are tax-free.
Can I aggregate RMDs from multiple accounts?
Traditional IRAs: You can calculate RMDs for each IRA but withdraw the total from one or more IRAs.
401(k) plans: You must take RMDs separately from each 401(k) account.
403(b) plans: Similar to 401(k)s, RMDs must come from each account separately.
What happens if my spouse inherits my IRA?
Spouses have special options: They can treat the inherited IRA as their own (delaying RMDs until they reach 73), roll it into their existing IRA, or remain as beneficiary. The choice affects when RMDs begin and how they're calculated.
How do market fluctuations affect RMDs?
Your RMD is based on your account's December 31st balance from the previous year. Market losses don't reduce that year's RMD, which may force you to sell investments at a loss. Conversely, market gains increase your RMD for the following year.
Final Thoughts
Understanding and properly calculating your Required Minimum Distributions is crucial for retirement planning and tax management. The rules are complex, and penalties for mistakes are significant. While our calculator provides accurate calculations based on IRS tables, consider consulting with a tax professional or financial advisor for personalized guidance, especially if you have multiple retirement accounts, inherited IRAs, or complex beneficiary situations.
Remember: RMD rules change periodically. The SECURE Acts have already increased the RMD age from 70½ to 73, with provisions to increase it to 75 by 2033. Stay informed and review your retirement distribution strategy annually.
About the Author
Marko Hrvojević
Finance Expert, CPA with 12+ years in financial analysis and tax planning
Connect with MarkoFrequently Asked Questions
At what age do I have to start taking RMDs?
As of 2023, you must begin taking RMDs at age 73. Your first RMD must be taken by April 1 of the year after you turn 73. For example, if you turned 73 in 2025, your first RMD is due by April 1, 2026.
Which retirement accounts are subject to RMDs?
RMDs apply to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457(b)s, and other tax-deferred retirement accounts. Roth IRAs are not subject to RMDs during the original owner's lifetime.
Can I take my RMD from one account to satisfy multiple accounts?
For traditional IRAs, you can calculate RMDs for each account but withdraw the total from one or more IRAs. However, for 401(k)s and other employer plans, you must take RMDs separately from each account.
What happens if I don't take my full RMD?
You'll face a 25% penalty on the amount you failed to withdraw. For example, if your RMD was $10,000 but you only took $6,000, you'd owe a $1,000 penalty on the $4,000 shortfall. This penalty can be reduced to 10% if corrected within 2 years.
How does my spouse's age affect my RMD calculation?
If your spouse is your sole beneficiary and more than 10 years younger, you use the Joint Life and Last Survivor Table, which results in lower RMDs. This allows more money to remain invested and growing tax-deferred.
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