Required Minimum Distributions: Which Rules Apply?
The divisor is only part of the answer. Account type, birth year, and beneficiary status come first.
Use the prior year-end balance
For an original-owner account using the Uniform Lifetime Table, divide the prior December 31 balance by the applicable denominator for the age you reach in the distribution year.
Check the starting age
The ordinary starting age is 73 for 1951–1958 births and 75 for births from 1960. The calculator uses 73 for 1959 under the proposed IRS clarification; the final 2024 regulations reserved that cohort. Confirm it with your custodian before your first RMD. Births before July 1, 1949 started at 70½, and later 1949–1950 births at 72. Your first required distribution may be deferred to April 1 of the following year, which can put two distributions in one tax year.
Roth and beneficiary accounts differ
Original-owner Roth IRAs have no lifetime RMD. Designated Roth employer accounts also have no lifetime RMD under current rules. Inherited accounts can have separate deadlines and tables; this calculator does not cover them.
A younger spouse can change the table
If your spouse is your sole beneficiary and more than 10 years younger, the Joint and Last Survivor Table may apply instead. Ask your custodian before using our Uniform Lifetime result.
Check the sources.
Data checked October 1, 2026.