Participant Details

Note: IRAs, SEP and SIMPLE IRAs must begin at the applicable RMD age regardless of employment. For employer plans (401(k), 403(b), governmental 457(b)), a participant who is not a 5% owner may delay the RBD until April 1 following the later of the year they reach the applicable age or the year they retire — if the plan document permits. Designated Roth accounts have no lifetime RMD for 2024 and later.

Account Type

Participant Name

Employment Status

Date of Birth

Date of Separation / Retirement

Still-Working Exception

Plan document permits deferral past the applicable age while working

First RMD Year (auto)

Required Beginning Date (auto)

Beneficiary Designation

Marital Status

Using Uniform Lifetime Table (Table III)

RMD Years

Add each year. RMD = (Dec 31 balance of the prior year) ÷ the applicable distribution period. Enter any amount already distributed for that year to see the remaining requirement.

Year	Prior Year-End Balance ($)	Already Distributed ($)

Account & Owner Details

Before you begin: Gather the owner's DOB and DOD, each beneficiary's DOB, type and designated percentage, and the year-end balance(s). The rules differ sharply depending on whether death occurred before or on/after the Required Beginning Date, and on whether each beneficiary is an Eligible Designated Beneficiary.

Account Type

Owner's Name

Owner's Date of Birth

Owner's Date of Death

Employment Status at Death

RBD Status

Year-of-Death RMD Still Outstanding? (owner's own final RMD)

First Beneficiary RMD Year (auto)

Separate accounts established by Dec 31 of the year after death

If not, all beneficiaries share the least favourable rule and the oldest beneficiary's life expectancy.

EDB elects the 10-year rule instead of life expectancy

Only available where death was before the RBD and the plan/agreement permits.

Beneficiaries (up to 10)

Minor-child, close-in-age and sole-spouse status are detected automatically from the dates you enter. Tick Disabled or Chr. ill where documentation supports it — both make the beneficiary an EDB. For a trust, enter the DOB of the oldest countable underlying beneficiary.

Name	Date of Birth	Type	Disabled	Chr. ill	%
Total:					0%

RMD Years

Add each year. Years with no annual RMD requirement are shown as $0 with the applicable deadline noted.

Year	Prior Year-End Balance ($)

⚠️ Disclaimer & Terms of Use

For Estimation Purposes Only. This calculator provides estimates of Required Minimum Distributions (RMDs) based on user-provided inputs and IRS life expectancy tables. It is not a substitute for professional tax or legal advice. Actual RMD amounts may differ based on your specific plan documents, beneficiary designations, account valuations, and applicable tax laws.

No Warranty. The calculations are provided “as is” without any warranty, express or implied, including but not limited to warranties of merchantability or fitness for a particular purpose. We make no representation or guarantee that the results are accurate, complete, or current.

No Liability. The creators, developers, and distributors of this calculator shall not be held liable for any damages, losses, penalties, or tax liabilities arising from the use of or reliance upon the information provided herein. Users are solely responsible for verifying all calculations and consulting with a qualified tax advisor, CPA, or legal professional regarding their individual circumstances.

IRS Compliance. Tax laws, IRS regulations, and life expectancy tables are subject to change. The tables used in this calculator (Table I — Single Life Expectancy, Table II — Joint and Last Survivor, Table III — Uniform Lifetime) are based on the most recent IRS Publication 590-B as of the date of publication. Users should always refer to the official IRS publications for authoritative guidance.

Life expectancy tables. Table I (Single Life) and Table III (Uniform Lifetime) are reproduced from Reg. §1.401(a)(9)-9 as published. Table II (Joint Life and Last Survivor) is generated from the same mortality basis and has been checked cell-by-cell against the published values for owner ages 70–80; it may differ from the printed table by up to 0.1 in a small number of cells outside that range. For a binding figure, confirm the specific cell against Appendix B of IRS Publication 590-B.

Aggregation, and what this tool does not decide for you

Aggregation. An RMD is computed separately for every account. IRA RMDs (and separately, 403(b) RMDs) may then be totalled and taken from any one account of that type. RMDs from 401(k), governmental 457(b) and other qualified plans may not be aggregated — each plan must pay its own. Inherited accounts may only be aggregated with other inherited accounts from the same decedent.

Not modelled here. QDRO alternate-payee accounts (the alternate payee's own RMD generally follows the participant's rules until the account is segregated); successor-beneficiary schedules after the death of a beneficiary mid-payout; rollovers, in-plan Roth conversions and mid-year transfers that change the prior year-end balance; qualifying longevity annuity contracts (QLACs) and annuitised balances under Reg. §1.401(a)(9)-6; and plan-specific documentary limits. Each of these is flagged in the notes where it may be relevant.

Correcting a shortfall. A missed RMD carries a 25% excise tax under IRC §4974, reduced to 10% if corrected within the correction window. File Form 5329 and request a waiver where reasonable cause applies. Plan-level failures may also be corrected under EPCRS.

By using this calculator, you acknowledge and accept these terms. If you do not agree, do not use this tool.