RMD Calculator 2025
Required Minimum Distribution — IRA & 401(k)
Enter Your Information
Fair market value as of December 31 of prior year
Your age on December 31, 2025
For projection table only
Uses IRS Uniform Lifetime Table III (IRS Pub 590-B). For sole spouse beneficiary more than 10 years younger, use the Joint Life Table instead.
Your 2025 RMD
Required Minimum Distribution
$20,325
Must be withdrawn by December 31, 2025
IRS Distribution Factor
24.6
Age 75 (Table III)
% of Account
4.1%
of $500,000
Monthly Equivalent
$1,694
if withdrawn evenly throughout 2025
6-Year RMD Projection
(assumes 5% annual growth on remaining balance)| Year | Age | Begin Balance | IRS Factor | RMD | End Balance |
|---|---|---|---|---|---|
| 2025 | 75 | $500,000 | 24.6 | $20,325 | $503,659 |
| 2026 | 76 | $503,659 | 23.7 | $21,251 | $506,527 |
| 2027 | 77 | $506,527 | 22.9 | $22,119 | $508,629 |
| 2028 | 78 | $508,629 | 22 | $23,119 | $509,785 |
| 2029 | 79 | $509,785 | 21.1 | $24,160 | $509,906 |
| 2030 | 80 | $509,906 | 20.2 | $25,243 | $508,896 |
What Is a Required Minimum Distribution (RMD)?
A Required Minimum Distribution (RMD) is the minimum amount the IRS requires you to withdraw from tax-deferred retirement accounts each year once you reach a certain age. The rule applies to traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k) plans, 403(b) plans, 457(b) governmental plans, and most other employer-sponsored retirement accounts. Congress created the RMD rules to ensure that retirement savings — invested with pre-tax dollars and grown tax-deferred — are eventually taxed as ordinary income.
Under the SECURE 2.0 Act of 2022, the required beginning date for RMDs was raised to age 73 for those born after December 31, 1950. Previously, the age was 72 under the original SECURE Act of 2019. Starting in 2033, the age increases to 75 for anyone born after December 31, 1960.
How to Calculate Your 2025 RMD
The RMD formula divides your prior year account balance by a life expectancy factor from the IRS Uniform Lifetime Table:
RMD = Account Balance ÷ Distribution Period
- Account Balance: Fair market value as of December 31 of the prior year (Dec 31, 2024 for the 2025 RMD)
- Distribution Period: Life expectancy factor from the IRS Uniform Lifetime Table III, based on your age as of December 31 of the current year
The IRS Uniform Lifetime Table was updated in 2022 to reflect longer life expectancies, resulting in slightly lower RMDs than the previous table. Most account owners use Table III; the exception is when a spouse more than 10 years younger is the sole beneficiary, in which case Table II (Joint Life) is used.
IRS Uniform Lifetime Table 2025 (Selected Ages)
| Age | Distribution Period | RMD on $500,000 |
|---|---|---|
| 73 | 26.5 | $18,868 |
| 75 | 24.6 | $20,325 |
| 78 | 22 | $22,727 |
| 80 | 20.2 | $24,752 |
| 83 | 17.7 | $28,249 |
| 85 | 16 | $31,250 |
| 88 | 13.7 | $36,496 |
| 90 | 12.2 | $40,984 |
| 95 | 8.9 | $56,180 |
| 100 | 6.4 | $78,125 |
Worked Examples
Example 1: Age 75, $500,000 Balance
- IRS distribution period for age 75: 24.6
- RMD = $500,000 ÷ 24.6 = $20,325
- Must withdraw at least $20,325 by December 31, 2025 (4.1% of balance)
Example 2: Age 80, $250,000 Balance
- IRS distribution period for age 80: 20.2
- RMD = $250,000 ÷ 20.2 = $12,376
- Higher percentage (5.0%) because distribution period shortens with age
Example 3: First RMD — Turning 73 in 2025
- Account balance Dec 31, 2024: $400,000
- Distribution period for age 73: 26.5
- RMD = $400,000 ÷ 26.5 = $15,094
- Tip: First RMD can be delayed to April 1, 2026 — but then you must also take the 2026 RMD by Dec 31, 2026. Two RMDs in one year significantly increases taxable income.
RMD Penalty for Missed Distributions
Missing your RMD deadline triggers an IRS excise tax. Under SECURE 2.0, the penalty dropped from 50% to 25% of the missed amount. If you correct within the IRS Correction Window (generally 2 years), the penalty reduces to 10%.
Example: RMD = $20,000, withdrew only $15,000. Shortfall = $5,000. Penalty = $1,250 (25%), or $500 (10%) if corrected within the window.
Tips for Managing RMDs
- 1.Set up automatic withdrawals. Ask your IRA custodian to schedule automatic distributions so you never miss the December 31 deadline.
- 2.Use Qualified Charitable Distributions (QCDs). If age 70½ or older, donate up to $105,000 (2024) directly from an IRA to charity. QCDs count toward your RMD but are excluded from taxable income.
- 3.Aggregate IRA RMDs strategically. Calculate RMDs for each traditional IRA separately, then withdraw the combined total from any one or combination of IRAs to minimize fees.
- 4.Plan for tax impact. RMDs are ordinary income and can affect Medicare IRMAA surcharges, Social Security taxation, and your tax bracket. Model multi-year strategies with a tax advisor.
- 5.Avoid taking first RMD late. Delaying to April 1 of the following year means two RMDs in one tax year — which can push you into a higher bracket. Taking it in the year you turn 73 is often more tax-efficient.
Frequently Asked Questions
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Disclaimer: This calculator is for informational purposes only and does not constitute tax or financial advice. Consult a qualified tax professional for personalized guidance. Last updated: January 2025. Sources: IRS Publication 590-B, SECURE 2.0 Act (Pub. L. 117-328).
About This Calculator
Free 2025 RMD calculator. Calculate required minimum distribution from IRA or 401k using IRS Uniform Lifetime Table. Instant results with 5-year projection.
Frequently Asked Questions
What age must I start taking RMDs in 2025?
Under SECURE Act 2.0, RMDs must begin at age 73 for those born between 1951-1959 (up from age 72). The age increases to 75 for those born in 1960 or later. Your first RMD must be taken by April 1 following the year you turn 73, with subsequent RMDs due by December 31 each year. Delaying your first RMD means taking two distributions in one year, potentially pushing you into a higher tax bracket.
How is the RMD amount calculated?
RMD = Account Balance (Dec 31 prior year) ÷ Life Expectancy Factor. For example, at age 73 with $500,000 balance and factor 26.5: $500,000 ÷ 26.5 = $18,868 RMD. The IRS Uniform Lifetime Table provides factors ranging from 27.4 (age 72) to 2.0 (age 120+). Married individuals with spouses 10+ years younger use the Joint Life Table for lower RMDs. Each retirement account type requires separate calculation, though you can withdraw the total from any traditional IRA.
What happens if I don't take my full RMD?
SECURE Act 2.0 reduced the penalty to 25% of the shortfall (from 50%), further reducible to 10% if corrected within two years. Example: $20,000 RMD missed = $5,000 penalty (25%), or $2,000 if corrected timely. The IRS may waive penalties for reasonable cause (illness, error, financial institution mistake) via Form 5329. Taking excess RMD one year doesn't reduce next year's requirement—each year stands alone.
Which retirement accounts require RMDs?
RMDs apply to: Traditional IRAs, SEP-IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, 457(b)s, and inherited retirement accounts (including inherited Roth IRAs). Roth IRAs do NOT require RMDs during owner's lifetime (major tax planning advantage). Starting 2024, Roth 401(k)s also exempt from RMDs while owner alive. Still-working exception: Can delay 401(k) RMDs if still employed (not 5%+ owner) at the company.
Can I use RMDs for charitable donations?
Yes, Qualified Charitable Distributions (QCDs) allow direct transfers up to $105,000 annually (2024, indexed for inflation) from IRAs to qualified charities. QCDs count toward RMD requirement but aren't included in taxable income—better than taking RMD and donating (which limits deduction to 60% AGI). Must be age 70陆+ (earlier than RMD age 73), and transfer must go directly from IRA custodian to charity. Particularly valuable for taxpayers using standard deduction who can't itemize charitable gifts.
How do inherited IRA RMDs work?
SECURE Act eliminated stretch IRAs for most non-spouse beneficiaries, requiring full distribution within 10 years (no annual RMDs if owner died before RMD age). Exceptions: surviving spouses (can treat as own IRA), minor children (until majority), disabled/chronically ill beneficiaries, and beneficiaries less than 10 years younger than deceased. Spouse beneficiaries can delay RMDs until deceased would have turned 73, use Single Life Table (more favorable), or treat as their own IRA. Non-spouse beneficiaries who inherited pre-2020 can still use stretch IRA rules based on their life expectancy.
What happens if I miss my Required Minimum Distribution deadline?
Missing an RMD triggers a 25% excise tax on the amount not withdrawn (reduced from 50% by SECURE 2.0 Act). If corrected within two years, the penalty drops to 10%. Example: if your RMD was $20,000 and you missed it entirely, the penalty is $5,000 (25%) or $2,000 (10% if corrected promptly). To fix a missed RMD, withdraw the amount as soon as possible and file Form 5329 with your tax return. The IRS routinely waives penalties for reasonable cause (illness, advisor error) if you include an explanation letter.
Can I take my RMD from any retirement account?
For IRAs, you can aggregate all traditional IRA balances and take the total RMD from any one or combination of IRAs. However, 401(k), 403(b), and 457(b) RMDs must be taken separately from each account. You cannot take a 401(k) RMD from an IRA or vice versa. Inherited IRAs have separate RMD rules and cannot be aggregated with your own IRAs. If you have multiple 401(k) accounts from former employers, consider rolling them into one IRA for simplified RMD management.
Alex specializes in personal finance modeling with experience in investment analysis and tax optimization. He ensures every financial calculator follows current IRS guidelines and industry-standard formulas.
- CFA Level II Candidate
- B.S. in Finance, University of Michigan
- 8 years in financial planning tools