RMD Calculator (2025)
Calculate your Required Minimum Distribution based on SECURE Act 2.0 rules. Plan QCDs, avoid penalties, and minimize taxes.
Personal Information
Retirement Accounts
$
Total Balance:$500,000
QCD (Qualified Charitable Distribution)
Donate directly from your IRA to charity. Counts toward RMD but excluded from taxable income.
RMD Required
You must take your RMD by December 31 to avoid a 25% penalty.
Required Minimum Distribution
$20,325
Distribution Factor
24.6
Estimated Federal Tax
$4,472
Penalty if Not Taken
$5,081
25% penalty on missed RMD amount (reduced to 10% if corrected by end of 2nd year)
RMD by Account
Traditional IRA
Balance: $500,000
$20,325
RMD
15-Year RMD Projection (5% Growth)
RMD Rules & Strategies
SECURE Act 2.0 Changes
- •Age 73: RMD age increased from 72 to 73 (born 1951-1959)
- •Age 75: Will increase to 75 for those born 1960 or later
- •25% Penalty: Reduced from 50% (10% if corrected timely)
- •QCD Limit: Increased to $105,000 (indexed for inflation)
Tax Minimization Strategies
- •QCDs: Donate to charity, exclude from income, avoid IRMAA
- •Roth Conversions: Convert before RMD age to reduce future RMDs
- •Multiple Withdrawals: Spread RMD throughout year for tax planning
- •Reinvest RMD: If you don't need income, invest in taxable account
Important Deadlines
- First RMD: April 1 of year after turning 73 (but causes two RMDs in one year)
- Subsequent RMDs: December 31 each year
- QCDs: Must be completed by December 31
- Penalty Correction: File Form 5329 by end of 2nd year for reduced penalty
Accounts Subject to RMD
- ✓ Traditional IRA
- ✓ 401(k), 403(b), 457(b)
- ✓ SEP IRA, SIMPLE IRA
- ✓ Traditional TSP
- ✗ Roth IRA (no RMD during owner's lifetime)
- ✗ Roth 401(k) (starting 2024 - SECURE 2.0)