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.
本计算所依据的标准
税率、保险费率等法定数值采用以下公共机构公布的内容。这些数值会随制度修改而变动，因此在做出重要判断时，请一并查阅原始数据。
- RMD（最低提取额）的统一余命表（IRS Pub 590-B Table III） — 美国国税局（IRS） 2023-01 起适用 ／ 最后确认 2026-09-19
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.
这些场景会用到
筹划年内的资金安排时
**最低必要引出额由前一年12月31日的余额定下，故而年中行情下跌也不会使今年的引出额减少。** 早些掌握所需数目，便较易避开不得不卖出已跌资产的境地。
判断首次引出是否延至次年时
**唯有首次可延至次年4月1日，但那一年便有两次引出同落在同一年的应税所得里。** 是否因此跨入更高税率档，值得预先查明。
决定多个账户如何支取时
个人退休账户须逐户计算，而合计之数可自其中任一户支取。对着各户余额，便于斟酌分摊。
展望未来五年的应税所得时
**余额一增，除数便变小，引出额逐年抬高。** 把展望并排铺开，哪一年该压低其他所得，一望可知。
考虑捐赠或资产转换时
引出额既已明了，向慈善机构直接捐赠、转入Roth账户等选项，便可连同税负一并比较。
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
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.