{
  "id": "rmd",
  "version": "832f9d62d359",
  "status": "published",
  "name": "RMD Calculator",
  "question": "What is my RMD this year?",
  "summary": "Works out your required minimum distribution (RMD) from a traditional IRA, 401(k) or 403(b) for a year: the prior year-end balance divided by the IRS Uniform Lifetime Table factor for your age.",
  "category": "finance",
  "subcategory": "retirement",
  "url": "https://www.acalculator.org/finance/rmd-calculator",
  "markdown": "https://www.acalculator.org/finance/rmd-calculator.md",
  "kind": "function",
  "method": "RMD = balance on December 31 of the prior year ÷ Uniform Lifetime Table (IRS Pub 590-B Table III) factor for your age in the year.",
  "assumptions": [
    "Uses Table III, the Uniform Lifetime Table. If your spouse is the sole beneficiary and more than 10 years younger, Table II gives a smaller RMD and is not on this page.",
    "RMDs start at 73 for people born 1951 to 1959 and at 75 for 1960 or later (SECURE 2.0 Act). The first RMD may wait until April 1 of the next year; then two RMDs fall in that year.",
    "For inherited accounts, use the inherited IRA RMD calculator.",
    "Roth IRAs have no RMDs while the owner is alive; Roth 401(k)s have none from 2024.",
    "Each IRA’s RMD may be taken from any of your IRAs; each 401(k)’s RMD comes from that plan."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "born": {
        "title": "Year of birth",
        "description": "The year you were born.",
        "type": "string",
        "enum": [
          "1900",
          "1901",
          "1902",
          "1903",
          "1904",
          "1905",
          "1906",
          "1907",
          "1908",
          "1909",
          "1910",
          "1911",
          "1912",
          "1913",
          "1914",
          "1915",
          "1916",
          "1917",
          "1918",
          "1919",
          "1920",
          "1921",
          "1922",
          "1923",
          "1924",
          "1925",
          "1926",
          "1927",
          "1928",
          "1929",
          "1930",
          "1931",
          "1932",
          "1933",
          "1934",
          "1935",
          "1936",
          "1937",
          "1938",
          "1939",
          "1940",
          "1941",
          "1942",
          "1943",
          "1944",
          "1945",
          "1946",
          "1947",
          "1948",
          "1949",
          "1950",
          "1951",
          "1952",
          "1953",
          "1954",
          "1955",
          "1956",
          "1957",
          "1958",
          "1959",
          "1960",
          "1961",
          "1962",
          "1963",
          "1964",
          "1965",
          "1966",
          "1967",
          "1968",
          "1969",
          "1970",
          "1971",
          "1972",
          "1973",
          "1974",
          "1975",
          "1976",
          "1977",
          "1978",
          "1979",
          "1980",
          "1981",
          "1982",
          "1983",
          "1984",
          "1985",
          "1986",
          "1987",
          "1988",
          "1989",
          "1990",
          "1991",
          "1992",
          "1993",
          "1994",
          "1995",
          "1996",
          "1997",
          "1998",
          "1999",
          "2000",
          "2001",
          "2002",
          "2003",
          "2004",
          "2005",
          "2006",
          "2007",
          "2008",
          "2009",
          "2010"
        ]
      },
      "year": {
        "title": "Distribution year",
        "description": "The year the distribution is for (2022 or later, the years of the current IRS tables).",
        "type": "string",
        "enum": [
          "2022",
          "2023",
          "2024",
          "2025",
          "2026",
          "2027",
          "2028",
          "2029",
          "2030",
          "2031",
          "2032",
          "2033",
          "2034",
          "2035",
          "2036",
          "2037",
          "2038",
          "2039",
          "2040",
          "2041",
          "2042",
          "2043",
          "2044",
          "2045",
          "2046",
          "2047",
          "2048",
          "2049",
          "2050",
          "2051",
          "2052",
          "2053",
          "2054",
          "2055",
          "2056",
          "2057",
          "2058",
          "2059",
          "2060"
        ]
      },
      "balance": {
        "title": "Balance on December 31 of the year before",
        "description": "The account balance at the end of the year before the distribution year.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 100000000000
      }
    }
  },
  "outputs": {
    "rmd": {
      "label": "Required minimum distribution",
      "description": "The least you must withdraw for the year: the balance divided by the applicable denominator.",
      "format": "money"
    },
    "denominator": {
      "label": "Applicable denominator",
      "description": "The Uniform Lifetime Table factor for your age in the distribution year.",
      "format": "number"
    },
    "age": {
      "label": "Age in the year",
      "description": "Your age at your birthday in the distribution year.",
      "format": "integer"
    },
    "share": {
      "label": "Share of the balance",
      "description": "The RMD as a percent of the balance.",
      "format": "percent"
    },
    "monthly": {
      "label": "A month",
      "description": "The RMD divided by 12.",
      "format": "money"
    },
    "startAge": {
      "label": "RMD starting age",
      "description": "The age of your first RMD: 73 if born 1951 to 1959, 75 if born 1960 or later.",
      "format": "integer"
    },
    "firstYear": {
      "label": "First RMD year",
      "description": "The year you reach the starting age; that first RMD may wait until April 1 of the next year.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "born": "1952",
      "year": "2026",
      "balance": 500000
    },
    "outputs": {
      "rmd": 19607.843137254902,
      "denominator": 25.5,
      "age": 74,
      "share": 3.9215686274509802,
      "monthly": 1633.986928104575,
      "startAge": 73,
      "firstYear": "2025"
    },
    "text": "At age 74 with a balance of $500,000.00, your required minimum distribution is $19,607.84."
  },
  "examples": [
    {
      "given": {
        "born": "1951",
        "year": "2026",
        "balance": 100000
      },
      "expect": {
        "age": 75,
        "denominator": 24.6,
        "rmd": 4065.040650406504
      },
      "source": "IRS Publication 590-B (2025), chapter 1 example: $100,000 ÷ 24.6 = $4,065 at age 75 in 2026 (Table III)"
    },
    {
      "given": {
        "born": "1953",
        "year": "2026",
        "balance": 500000
      },
      "expect": {
        "age": 73,
        "denominator": 26.5,
        "rmd": 18867.924528301886,
        "firstYear": "2026"
      },
      "source": "IRS Pub 590-B Table III (age 73: 26.5); hand calculation in content.mdx: 500,000 ÷ 26.5"
    },
    {
      "given": {
        "born": "1962",
        "year": "2026",
        "balance": 800000
      },
      "expect": {
        "age": 64,
        "rmd": 0,
        "startAge": 75,
        "firstYear": "2037"
      },
      "source": "SECURE 2.0 Act section 107: RMDs start at 75 for people born in 1960 or later; hand calculation in content.mdx"
    },
    {
      "given": {
        "born": "1926",
        "year": "2026",
        "balance": 64000
      },
      "expect": {
        "age": 100,
        "denominator": 6.4,
        "rmd": 10000
      },
      "source": "IRS Pub 590-B Table III (age 100: 6.4); hand calculation in content.mdx: 64,000 ÷ 6.4"
    }
  ],
  "sources": [
    "Internal Revenue Service, Publication 590-B (2025), Distributions from Individual Retirement Arrangements, chapter 1 and Appendix B Table III: https://www.irs.gov/publications/p590b",
    "Internal Revenue Service, Retirement plan and IRA required minimum distributions FAQs: https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs",
    "SECURE 2.0 Act of 2022 (Division T of Public Law 117-328), section 107 (RMD age 73 and 75) and section 302 (excise tax): https://www.congress.gov/bill/117th-congress/house-bill/2617"
  ],
  "related": [
    "inherited-ira-rmd",
    "401k-withdrawal",
    "social-security-tax"
  ],
  "changelog": []
}