401(k) RMD Calculator

For people born 1951-1959, RMDs begin the year you turn 73. SECURE 2.0 (2022) raised this from 72; will rise again to 75 for those born 1960+. First-year RMD has a special deadline of April 1 of the following year; subsequent years deadline is December 31.

Prior year-end balance ÷ IRS Uniform Lifetime Table divisor. At age 73, divisor is 26.5 (≈3.77% withdrawal). At 80: 20.2 (≈4.95%). At 90: 12.2 (≈8.20%). The withdrawal percentage rises with age, eventually exceeding 10% per year in the late 90s.

25% excise tax on the under-withdrawn amount (reduced from 50% by SECURE 2.0). Reduced to 10% if corrected within 2 years and filed on Form 5329. The IRS often waives the penalty for first-time documented errors with reasonable cause — file Form 5329 with explanation.

No — Roth IRAs have no RMDs during the owner's lifetime, allowing tax-free growth indefinitely. SECURE 2.0 also eliminated RMDs from Roth 401(k)s starting 2024. Inherited Roth IRAs (non-spouse beneficiary) must be emptied within 10 years per the post-SECURE rules but don't require annual RMDs.

Yes — RMD is the minimum, not the maximum. Withdrawals above RMD are taxed as ordinary income but don't carry penalty. Many retirees withdraw more than RMD to manage tax brackets, fund living expenses, or convert to Roth before brackets shift.

IRA RMDs can be aggregated — calculate RMD for each IRA, sum the totals, and take from any one or combination of IRAs. 401(k) RMDs cannot be aggregated — each 401(k) plan requires its own RMD withdrawal. So if you have 3 IRAs and 2 401(k)s, you have 1 IRA total RMD plus 2 separate 401(k) RMDs.

Direct transfer from your IRA to a qualified charity, up to $108,000/year in 2026. QCDs satisfy RMDs without counting as taxable income — strongly tax-advantaged for retirees who would charitable give anyway. Available starting age 70½, even though RMDs don't start until 73. SECURE 2.0 indexes the QCD limit to inflation.

Fully taxable as ordinary income at federal level (10-37%) plus state income tax in most states. RMDs do not qualify for capital gains rates. Banks/brokerages typically withhold 10% federal automatically; you can opt for 0% or higher. State withholding varies by state.