Enter your prior year-end account balance and your age to estimate this year’s Required Minimum Distribution. It shows how to calculate RMD at age 73 and later ages using the IRS Uniform Lifetime Table.
Under current US rules (SECURE 2.0), RMDs generally begin at age 73.
Estimate only, based on the IRS Uniform Lifetime Table. Rules and ages change with legislation — confirm with your plan administrator or a tax professional.
How to Calculate RMD at Age 73
Divide your account balance on December 31 of last year by 26.5, the Uniform Lifetime Table factor for age 73. A $500,000 balance gives $500,000 ÷ 26.5 = an RMD of about $18,868, roughly 3.77% of the account. The factor shrinks as you age, so the share you must withdraw grows each year.
- Find the balance on December 31 of the prior year: $500,000.
- Look up the factor for the age you reach this year: 73 → 26.5.
- Divide: $500,000 ÷ 26.5 = $18,867.92.
- Withdraw at least that amount by the deadline.
Formula: RMD = Account Balance ÷ Distribution Factor. The distribution factor isn't entered directly; it's looked up from the IRS Uniform Lifetime Table based on your age this year (the factor is larger at younger qualifying ages and shrinks as age increases), then the account balance is divided by that factor to get the required withdrawal.
RMD Divisors by Age and the Percentage They Mean
The percentage is 1 divided by the factor. So what is the RMD percentage at age 75? The factor is 24.6, which works out to about 4.07% of the balance. And how much is the RMD on 1 million dollars? At 73, about $37,736.
| Age | Account Balance | Distribution Factor | % of balance | RMD |
|---|---|---|---|---|
| 73 | $500,000 | 26.5 | 3.77% | $18,868 |
| 75 | $500,000 | 24.6 | 4.07% | $20,325 |
| 80 | $300,000 | 20.2 | 4.95% | $14,851 |
| 85 | $250,000 | 16.0 | 6.25% | $15,625 |
| 90 | $200,000 | 12.2 | 8.20% | $16,393 |
Distribution factors come from the IRS Uniform Lifetime Table used by this calculator; the starting age and table itself can change with future legislation, so treat these figures as illustrative and confirm your own with a plan administrator or tax professional.
How to Calculate RMD for a 401(k) or IRA
The maths is the same for a 401(k) and an IRA, but the accounts are handled differently.
- Use the account balance as of December 31 of the previous year, not today's value.
- Use the age you reach by the end of the distribution year, as the IRS tables require.
- Work out each account separately. IRA RMDs can be totalled and taken from any of your IRAs, but 401(k) RMDs generally come from each plan.
- If your spouse is the sole beneficiary and more than 10 years younger, a different IRS table applies, so this figure may be higher than you need.
Missing an RMD can trigger an IRS excise tax, so run the numbers early in the year and set a reminder. Inherited accounts follow separate rules that this RMD calculator does not model. Rules change with legislation, so confirm details on the IRS required minimum distributions page and treat the result as an estimate, not tax advice.
Common questions about required minimum distributions
How do you calculate an RMD at age 73?
Take your account balance on December 31 of last year and divide it by 26.5, the Uniform Lifetime Table factor for age 73. A $500,000 balance gives an RMD of about $18,868.What is the RMD percentage at age 75?
The factor at 75 is 24.6, and 1 ÷ 24.6 is about 4.07% of the prior year-end balance. At 73 it is about 3.77%.How much is the RMD on 1 million dollars?
At age 73, $1,000,000 ÷ 26.5 is about $37,736. At 75 it rises to about $40,650 because the factor drops to 24.6.At what age do I need to start taking RMDs?
Under current U.S. rules, RMDs generally begin around age 73, but the starting age has been changed by legislation before and could change again. Confirm your required beginning date with your plan administrator or a tax professional.Do Roth IRAs require RMDs?
Roth IRAs generally aren't subject to RMDs during the original owner's lifetime, unlike traditional IRAs and most employer plans. Rules can differ for inherited or employer-sponsored Roth accounts, so check your situation.What happens if I don't take my full RMD?
Missing all or part of your RMD can trigger an IRS tax penalty on the amount not withdrawn in time. A tax professional can advise on correcting it and whether the penalty can be reduced or waived.Related Calculators
Planning your broader retirement withdrawal strategy? Pair this with the savings withdrawal calculator to model other account drawdowns, the Roth IRA calculator to compare tax-free growth, or the 401k calculator to see how your balance got here.