The Required Minimum Distribution (RMD) Calculator helps retirees and financial planners calculate mandatory annual withdrawal amounts from tax-deferred retirement accounts.

### SECURE 2.0 Starting Ages & IRS Uniform Lifetime Table Under the SECURE 2.0 Act, the mandatory RMD starting age is 73 for individuals born between 1951 and 1959 (increasing to age 75 for those born in 1960 or later): - Applicable Accounts: Traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k), 403(b), and 457(b) plans. Roth IRAs are exempt from RMDs during the original owner's lifetime. - Calculation Formula: $$\text{Annual RMD} = \frac{\text{Prior Year Dec 31 Account Balance}}{\text{IRS Uniform Lifetime Distribution Factor}}$$ - Distribution Factors: Published annually in IRS Publication 590-B (e.g., factor 26.5 at age 73, 25.5 at age 74, down to 14.4 at age 87). - Penalty for Non-Compliance: Failing to withdraw the full RMD before December 31 triggers an IRS excise tax equal to 25% of the undistributed amount (reducible to 10% if corrected promptly).

### Worked Numeric Example - Retiree Age: 73 years old - Account Balance (as of Dec 31 prior year): $450,000 - IRS Distribution Factor: 26.5 - Calculations: - Annual RMD: $450,000 / 26.5 = $16,981.13 - Monthly Equivalent: $16,981.13 / 12 = $1,415.09/mo - Remaining Account Principal: $450,000 - $16,981 = $433,019

### Local Execution Note All account balances, withdrawal schedules, and tax distribution factors evaluate purely in your client browser session without storing or logging financial data.