Prior year-end balance
Start with the account balance on December 31 of the year before the RMD year, subject to applicable adjustments and rules.
401k Calculator & Guide
Learn the standard required minimum distribution formula, which account balance to use, how IRS life-expectancy factors work, and how to estimate a yearly distribution.
For many retirement accounts, the standard calculation uses the account balance at the end of the previous calendar year divided by an applicable IRS life-expectancy factor. The correct factor depends on the IRS table and your circumstances.
STANDARD RMD FORMULA
Use the applicable IRS distribution table and account-specific rules.
Start with the account balance on December 31 of the year before the RMD year, subject to applicable adjustments and rules.
The factor generally comes from an IRS life-expectancy table selected according to your circumstances.
Make sure you are calculating the RMD for the correct year and account. The first-year deadline can differ from later annual deadlines.
Suppose an eligible account had a December 31 balance of $300,000 and the applicable IRS factor was 26.5.
$300,000 ÷ 26.5 = approximately $11,320.75
This is an example of the formula, not a personalized distribution amount. The factor of 26.5 is used for illustration only; confirm the factor for your age and applicable IRS table.
The correct table is important. The Uniform Lifetime Table is commonly used by account owners, but another table may apply depending on your beneficiary or spouse's circumstances.
| IRS table | General use | Important note |
|---|---|---|
| Uniform Lifetime Table | Commonly used by account owners calculating their own RMDs. | There is a special rule for a spouse who is the sole beneficiary and more than 10 years younger. |
| Joint and Last Survivor Table | Generally used when the owner's spouse is the sole beneficiary and is more than 10 years younger. | The factor depends on both the owner's age and the spouse's age. |
| Single Life Expectancy Table | Used for certain beneficiary RMD calculations. | Beneficiary rules can vary by relationship, date of death, and applicable law. |
The estimator below uses selected Uniform Lifetime Table factors for a basic illustration. It is not suitable for every beneficiary situation, a spouse who qualifies for the Joint and Last Survivor Table, or every special rule.
Enter your prior year-end balance and age to estimate an RMD using selected Uniform Lifetime Table factors. For an actual distribution, verify the factor against the current IRS table and confirm which table applies to you.
This estimate does not determine your legal distribution obligation, account eligibility, exact due date, or tax liability. Confirm the applicable IRS table and plan rules before taking a distribution.
A qualifying younger spouse who is the sole beneficiary may require a different table. Beneficiary RMDs can also follow separate rules.
An eligible employee may be able to delay RMDs from a current employer's plan until retirement if the plan and federal rules permit it.
Traditional 401(k)s, IRAs, designated Roth accounts, and inherited accounts can have different distribution requirements.
Your calculation tells you the amount, but you also need to confirm the deadline. The first RMD generally may be delayed until April 1 of the year after the year you reach your applicable starting age. Subsequent RMDs are generally due by December 31 each year.
RMDs from traditional 401(k) accounts are generally taxable as ordinary income. If you delay the first RMD until April 1, you may need to take two RMDs in the same calendar year. That can affect the taxable income reported for that year.
Missing an RMD deadline can trigger an excise tax on the shortfall. Correction provisions may apply in certain circumstances, so seek guidance promptly if you think you missed a required distribution.
The standard calculation generally divides the relevant prior year-end account balance by an applicable IRS life-expectancy factor. The correct factor depends on the account owner's circumstances and which IRS table applies.
For many RMD calculations, the starting balance is the account value on December 31 of the previous year. Certain account adjustments and special rules may apply, so confirm the correct balance with the plan administrator or custodian.
For the Uniform Lifetime Table, the factor generally changes as you age. Beneficiary situations and other exceptions may require a different table or method. Check the factor applicable to each distribution year.
Distributions from traditional 401(k) accounts are generally taxable as ordinary income, subject to applicable rules. Qualified distributions from designated Roth accounts are generally tax-free, and the original owner generally has no lifetime RMDs from a designated Roth 401(k) beginning in 2024.
The general starting age depends on your birth year and account circumstances. Some eligible employees can delay RMDs from their current employer's plan until retirement if the plan permits it.
No. Inherited retirement accounts can follow different distribution schedules and IRS table rules. Use the relevant beneficiary guidance and consult the plan administrator or a qualified tax professional.
Verify current RMD rules, applicable life-expectancy tables, and retirement-plan guidance directly with the IRS.
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