RMD Calculator Estimate Required Minimum Distributions, plan Roth conversions, and avoid IRS penalties — with 2025 rules ...

RMD Calculator

Estimate Required Minimum Distributions, plan Roth conversions, and avoid IRS penalties — with 2025 rules and life tables.

Standard RMD

Inherited IRA

Roth Conversion

Penalty Estimator

Age

Account Balance ($)

Tax Bracket (%) 12% 22% 24% 32%

Account Type Traditional IRA 401(k) Rollover IRA

Joint Life? (Spouse >10 yrs younger) No Yes

Balance ($)

Beneficiary Type Spouse Eligible Designated (pre-2020) 10-Year Rule (post-2019)

Decedent Age at Death

Current Balance ($)

Conversion Amount ($)

Current Age

Current Bracket (%)

Future Bracket (%)

RMD Amount ($)

Missed Amount ($)

Correction Filed? No Yes (Form 5329)

$0

Annual RMD

$0

Tax Due

$0

Penalty

$0

Tax Saved

RMD Timeline (Age 73–100)

How RMDs Are Calculated

RMD Formula**:

$$ \text{RMD} = \frac{\text{Dec 31 Balance}}{\text{Life Expectancy Factor}} $$

2025 Uniform Lifetime Table (Selected Ages)**:

• 73: 26.5
• 75: 24.6
• 80: 20.2
• 85: 14.1
• 90: 10.2

Example** ($500K IRA at 73): RMD = $500,000 ÷ 26.5 = **$18,868/year** Tax at 24% = **$4,528**

✅ Pro Tip**: First RMD can be delayed to **April 1, Year 2** — but then you take *two* RMDs in Year 2 → higher tax bracket risk.

RMD Red Flags

⚠️ Avoid these costly mistakes:

• Missing the first RMD deadline** — April 1, not Dec 31!
• Forgetting inherited IRA rules** — 10-year clock starts *immediately* for non-eligible beneficiaries
• Not aggregating IRAs** — You can take total RMD from *any* IRA, but *not* 401(k)s (must take from each plan)
• Ignoring QCDs** — $100K/year to charity counts as RMD and is tax-free (70½+)

✅ Pro Tips**:

• Do **Roth conversions before 73** — control tax brackets in retirement
• If you missed an RMD, file Form 5329 with “reasonable cause” — penalty drops to 10%
• Roll 401(k) → IRA at retirement to simplify RMDs

2025 RMD Benchmarks

Age	Factor	$500K RMD	Tax @ 24%
73	26.5	$18,868	$4,528
75	24.6	$20,325	$4,878
80	20.2	$24,752	$5,940
85	14.1	$35,461	$8,511

📉 Roth Conversion Savings** ($100K at 68, 24% bracket):

• Future RMD reduction: **$3,774/yr** (73+)
• Avoided tax (28% future): **$28,000**
• Net savings: **$18,000+** after $24K conversion tax

How to Use This Calculator

➡️ Standard RMD

“$500K at 73 — what’s my RMD?” ($18,868/year)

➡️ Inherited IRA

Model 10-year rule: $200K inherited at 50 → $20K/year (non-mandatory) or all by Year 10

➡️ Roth Conversion

“$100K conversion at 68 (24%) vs. future 28% — net savings?” ($18K+)

➡️ Penalty Estimator

“Missed $5K of $20K RMD — what’s the penalty?” ($2,500 → $500 if corrected)

Note: Uses 2025 IRS Uniform Lifetime Table, 73 RMD age (SECURE 2.0), and standard correction rules. Joint life table used if spouse >10 yrs younger.