RMD最低強制提領額計算機
免費2026年RMD計算機。輸入年齡與上一年12月31日IRA餘額，即可估算最低強制提領額。
什麼是RMD？
A Required Minimum Distribution (RMD) is the minimum amount that many owners of traditional IRAs and workplace retirement plans must withdraw each year after reaching the applicable starting age. This calculator divides the prior December 31 balance by the IRS Uniform Lifetime Table divisor.
The tool shows the current-year estimate and a five-year outlook. It is a planning estimate, not tax advice: account type, beneficiary status, and plan rules can change the required calculation.
本計算所依據的標準
稅率、保險費率等法定數值採用以下公共機構公布的內容。這些數值會隨制度修改而變動，因此在做出重要判斷時，請一併查閱原始資料。
- RMD（最低提取額）的統一餘命表（IRS Pub 590-B Table III） — 美國國稅局（IRS） 2023-01 起適用 ／ 最後確認 2026-09-19
如何使用RMD計算機
- Enter your age Use the age you will be on December 31 of the distribution year.
- Enter last year-end balance Use the account value as of the preceding December 31.
- Review the estimate and deadline The first RMD has a special April 1 following-year option; later RMDs are normally due December 31.
用好本工具的小技巧
- Calculate each IRA separately even when you take the total from one or more eligible IRA accounts.
- A first RMD delayed to April 1 can mean two taxable distributions in the same calendar year.
- A Roth IRA owned by the original owner generally has no lifetime RMD, but beneficiary rules differ.
這些情境會用到
籌劃年內的資金安排時
**最低必要提領額由前一年12月31日的餘額定下，故而年中行情下跌也不會使今年的提領額減少。** 早些掌握所需數目，便較易避開不得不賣出已跌資產的境地。
判斷首次提領是否延至次年時
**唯有首次可延至次年4月1日，但那一年便有兩次提領同落在同一年的應稅所得裡。** 是否因此跨入更高稅率級距，值得預先查明。
決定多個帳戶如何支取時
個人退休帳戶須逐戶計算，而合計之數可自其中任一戶支取。對著各戶餘額，便於斟酌分攤。
展望未來五年的應稅所得時
**餘額一增，除數便變小，提領額逐年抬高。** 把展望並排鋪開，哪一年該壓低其他所得，一望可知。
考慮捐贈或資產轉換時
提領額既已明瞭，向慈善機構直接捐贈、轉入Roth帳戶等選項，便可連同稅負一併比較。
RMD詞彙表
- RMD
- Required Minimum Distribution: the annual minimum withdrawal required from many tax-deferred retirement accounts.
- Uniform Lifetime Table
- The IRS table most original account owners use to find the divisor for an RMD.
- Prior year-end balance
- The value of the retirement account on December 31 of the preceding calendar year.
RMD常見問題
為何12月31日餘額重要
The RMD formula looks simple, but its timing matters. The amount for a distribution year is based on the account value at the end of the previous year, not on the value on the day you withdraw. That gives account owners a consistent figure to use even when markets move during the year.
RMDs set a minimum rather than a recommended spending target. You may withdraw more, but taking extra in one year does not normally reduce a future year's RMD. Coordinating withdrawals with tax brackets, charitable gifts, and other income is a useful discussion to have with a qualified tax professional.