Inputs
RMD start age generally 73 for owners
Uniform Lifetime for owners
Single Life for beneficiaries
Projection schedule
| Year | Age | Factor | Start Balance | RMD | End Balance |
|---|---|---|---|---|---|
| 1 | 73 | 26.5 | $750,000.00 | $28,301.89 | $757,783.02 |
| 2 | 74 | 25.5 | $757,783.02 | $29,716.98 | $764,469.34 |
| 3 | 75 | 24.6 | $764,469.34 | $31,075.99 | $770,063.02 |
| 4 | 76 | 23.7 | $770,063.02 | $32,492.11 | $774,449.45 |
| 5 | 77 | 22.9 | $774,449.45 | $33,818.75 | $777,662.23 |
| 6 | 78 | 22.0 | $777,662.23 | $35,348.28 | $779,429.65 |
| 7 | 79 | 21.1 | $779,429.65 | $36,939.79 | $779,614.35 |
| 8 | 80 | 20.2 | $779,614.35 | $38,594.77 | $778,070.56 |
| 9 | 81 | 19.4 | $778,070.56 | $40,106.73 | $774,862.02 |
| 10 | 82 | 18.5 | $774,862.02 | $41,884.43 | $769,626.46 |
| 11 | 83 | 17.7 | $769,626.46 | $43,481.72 | $762,451.98 |
| 12 | 84 | 16.8 | $762,451.98 | $45,384.05 | $752,921.33 |
| 13 | 85 | 16.0 | $752,921.33 | $47,057.58 | $741,156.93 |
| 14 | 86 | 15.2 | $741,156.93 | $48,760.32 | $727,016.44 |
| 15 | 87 | 14.4 | $727,016.44 | $50,487.25 | $710,355.65 |
| 16 | 88 | 13.7 | $710,355.65 | $51,850.78 | $691,430.11 |
| 17 | 89 | 12.9 | $691,430.11 | $53,599.23 | $669,722.42 |
| 18 | 90 | 12.2 | $669,722.42 | $54,895.28 | $645,568.50 |
| 19 | 91 | 11.5 | $645,568.50 | $56,136.39 | $618,903.71 |
| 20 | 92 | 10.8 | $618,903.71 | $57,305.90 | $589,677.71 |
RMD uses the prior December 31 balance and the applicable life expectancy factor. Owner schedule shows zero before required beginning date under current law.
Example scenarios
| Scenario | Balance | Age | Method | Return | Years | Action |
|---|---|---|---|---|---|---|
| Conservative owner | $500,000 | 73 | Owner | 4% | 20 | |
| Balanced owner | $750,000 | 75 | Owner | 5% | 25 | |
| Beneficiary | $400,000 | 50 | Beneficiary | 5% | 30 |
Formula used
RMD = Prior year-end balance ÷ Life expectancy factor.
- For owners, factors come from the Uniform Lifetime Table (Table III). RMDs generally begin at age 73 under current law.
- For beneficiaries using the Single Life Table (Table I), the first distribution uses the factor for the beneficiary’s age at the end of the year following the owner’s death. Each subsequent year, reduce the initial factor by 1.0.
- Projection method: For each year, RMD is taken from the start-of-year balance; the remainder then grows at the assumed return.
This tool simplifies complex rules. Special cases (e.g., spouse more than 10 years younger and sole beneficiary, 10‑year rule, still‑working exception, or plan‑specific rules) may change the applicable table or timing.
How to use this calculator
- Enter your prior December 31 balance and your age at year‑end.
- Choose Owner (Uniform Lifetime) if you are the original owner, or Beneficiary (Single Life) if you inherited the account.
- Set an assumed annual return and projection horizon to visualize future withdrawals and balances.
- Click Calculate to refresh the schedule, chart, and summary.
- Use Download CSV or Download PDF to export the projection table for your records.
FAQs
Under current law, most owners start at age 73; the first RMD can be delayed until April 1 of the following year, which may result in two taxable RMDs that year.
Owners generally use the Uniform Lifetime Table. Beneficiaries often use the Single Life Table with reduction rules. Special cases (e.g., spouse more than 10 years younger and sole beneficiary) use the Joint Life table.
Roth IRAs have no RMDs during the original owner's lifetime. Inherited Roth IRAs may have distribution requirements for beneficiaries.
The excise tax on missed amounts is generally 25% (reducible to 10% if corrected timely). Consult current IRS guidance for details.
Traditional IRAs may be aggregated and taken from any one or more IRAs. Employer plans (like 401(k)s) generally cannot be aggregated with IRAs or other plans.
This version focuses on Uniform Lifetime and Single Life methods. If your spouse is more than 10 years younger and the sole beneficiary, use the Joint Life table for precise factors.
No. Projections depend on your assumed return and market outcomes. They are illustrative, not guarantees. Always verify with a qualified professional.
Summary
Method
Owner
Age
73
Factor
26.5
First-year RMD
$28,301.89
References
- IRS Publication 590‑B (Appendix B tables)
- Uniform Lifetime Table (Table III)
- Single Life Expectancy Table (Table I)
Educational use only; not tax advice.