RMD最低强制提取额计算器

免费2026年RMD计算器。输入年龄和上一年12月31日的IRA余额，估算最低强制提取额。

什么是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.

如何使用RMD计算器

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.

RMD术语表

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常见问题

For the common case, divide the prior December 31 account balance by the life-expectancy divisor for your age in the IRS Uniform Lifetime Table.

The starting age depends on your date of birth. Many current retirees start at age 73, while a later starting age applies to some younger people. Confirm your own rule with IRS guidance.

No. Beneficiary distributions can use a different life-expectancy table and may have a 10-year rule, so this tool intentionally focuses on original account owners.

为何12月31日余额很重要

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.

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