RMD Resources — Articles, Calculators & Guides

Everything SimpleRMD has built to help you calculate, understand, and stay on top of your required minimum distributions — organized by topic so you can find exactly what you need.

If you're not sure where to start, the RMD Help Center walks you through the basics. If you already know your question, the glossary defines the terms and links to the deeper page.

RMD Basics

The foundation. Whether you're taking your first RMD or just want to make sure you understand the rules, this is where to begin.

Required Minimum Distributions: What You Need to Know Overview — A complete guide to what RMDs are, how they work, and what you need to do each year.
What Is an RMD? Article — The plain-English answer: who has to take them, which accounts they apply to, and why the IRS requires them.
Who Has to Take an RMD? Article — Anyone 73 or older with a tax-deferred retirement account, with the exceptions spelled out.
Do I Need to Take an RMD This Year? Article — The one-page answer for the year in front of you, by birth year and account type.
When Do RMDs Start? Article — Age 73, age 75, and the still-working exception — with the born-in-1960 nuance explained clearly.
How RMDs Work Article — A step-by-step look at the calculation, the IRS tables, deadlines, and how aggregation works across multiple accounts.
First-Year RMD Rules Article — Your first RMD has a special deadline option. Here's how to decide which approach makes sense and what the math looks like.
How to Take an RMD Article — The practical steps: calculating the amount, choosing withholding, contacting your custodian, and confirming it cleared.
Can I Take All RMDs From One Account? Article — The IRA aggregation rule: when you can combine RMDs and withdraw the total from one account, and when you can't.
What Happens If You Don't Take an RMD? Article — The penalty, how it's calculated, and what to do if you've already missed one.
Does My Accountant Calculate My RMD? Article — What your CPA, custodian, and brokerage each do (and don't do) — and what falls to you.
Mandatory Withdrawal From an IRA Article — Which IRAs require withdrawals at 73, how the amount is set, and what a missed deadline costs.
Mandatory Withdrawals from a 401(k) Article — The 401(k) version: age 73 or 75 by birth year, the still-working exception, and the 25% excise tax.
Mandatory Retirement Withdrawal: Rules & Calculator Article — Which accounts are subject to mandatory withdrawals and how to calculate yours.
Mandatory IRA Distribution Help Article — Where to start if you've just been told you owe a distribution and don't know what that means.

RMD Calculator & Tables

Run a calculation, understand the math behind it, or look up the IRS factor yourself.

RMD Calculator Calculator — Free, no signup required. Enter your account balance and birthdate — get your RMD, the table used, and the factor.
RMD Calculation Example Explainer — The formula and a worked example with real numbers, step by step.
RMD by Age: Factors and Withdrawal Percentages Reference — Your factor and withdrawal percentage at every age, from the Uniform Lifetime Table.
Uniform Lifetime Table Excel Spreadsheet Download — The Uniform Lifetime Table as a free spreadsheet: every divisor from 72 to 120, the RMD percentage by age, and a two-input calculator tab.
IRS RMD Tables Explained Explainer — Which of the three IRS life expectancy tables applies to you, how to find your factor, and how the math works.
Joint Life Expectancy Table for RMDs Explainer — When your spouse is more than ten years younger and your sole beneficiary, Table II gives a larger divisor and a smaller RMD. How to read it.
What Information Do You Need to Calculate an RMD? Explainer — The exact inputs you'll need before you sit down to calculate, including where to find each one.
Is This Calculator Accurate? Explainer — How SimpleRMD's calculation compares to IRS tables and what we do to stay current.

Inherited IRAs

Inherited IRA rules are among the most confusing in the tax code — and the stakes are real. These articles focus on clarity.

Start here

Inherited IRA RMDs: Rules, Deadlines, and What You Need to Know Overview — The complete guide to inherited IRA distributions under the SECURE Act and SECURE 2.0.
Inherited IRA RMD Calculator Calculator — Required distributions for an inherited IRA. Covers spouse and non-spouse beneficiaries, the 10-year rule, and pre-2020 inheritances.
The 10-Year Rule for Inherited IRAs Explained Article — Most non-spouse beneficiaries must empty the account by December 31 of the tenth year after death. When annual RMDs also apply inside that window.
Required Beginning Date (RBD) Article — The date that changes nearly every inherited-IRA rule: whether the owner died before or after it.
The 5-Year Rule for Inherited IRAs Article — The older rule that still applies to a narrow set of beneficiaries, and how to tell if you're one of them.
Inherited IRA RMD Table Explained Explainer — How to use the Single Life Expectancy Table, including the subtract-one-each-year method, with examples.

How much, and where it comes from

How Much Do You Have to Withdraw from an Inherited IRA? Article — The minimum: the rule, your factor, and the balance, worked through.
How Much Should You Actually Take From an Inherited IRA? Article — The minimum is a floor, not a plan. Why minimums-only leaves a balloon in year ten, what level-dollar smoothing does instead, and what it costs.
Inherited IRA RMD: Where Does the Cash Come From? Article — Four ways to satisfy the distribution when the account is full of investments someone else chose, ranked from least to most disruptive.
Can I Withdraw More Than the RMD From an Inherited IRA? Article — Yes, always. What that does and doesn't change.
Can You Stretch an Inherited IRA in 2026? Article — The SECURE Act ended the lifetime stretch for most non-spouse beneficiaries. Who still qualifies.
Legacy Stretch IRA Schedule Article — Inherited before 2020? You may still be on the legacy schedule. Who qualifies and how the calculation works.

Who inherited

Non-Spouse Beneficiary RMD Rules Article — Rules vary significantly by beneficiary type. This breaks down each category clearly.
Does a Spouse Have to Take RMDs from an Inherited IRA? Article — The three paths a surviving spouse can choose, and how each changes the timing and amount.
Minor Inherited IRA: RMD Rules for a Child Beneficiary Article — A minor child of the owner is an eligible designated beneficiary until 21. What happens then.
Can a Minor Be a Beneficiary of an IRA? Article — Yes, with a custodian or trust holding the account. How the rules differ if the minor isn't the owner's child.
Can a Trust Be the Beneficiary of an IRA? Article — Whether the trust is "see-through" determines how the 10-year rule and annual RMDs apply.
What Happens When an IRA Does Not Have a Beneficiary? Article — The account passes to the estate, and the distribution clock changes.
Successor Beneficiary of an Inherited IRA Article — Inheriting an already-inherited IRA: the original clock keeps running.
Can the Beneficiary of an Inherited IRA Name a Beneficiary? Article — Yes, and you should. What the successor inherits along with the account.

Deadlines, mechanics, and taxes on inherited accounts

RMDs After Death: Year-of-Death Rules Article — The owner's final-year RMD may still need to be taken. Who's responsible and how the handoff works.
Year-of-Death RMD Deadline: Later Than You Think Article — Beneficiaries have until their tax filing deadline, or year-end after death if later. Meet it and the penalty waives itself.
Is There a Deadline to Claim an Inherited IRA? Article — No expiration, but the September 30 and December 31 deadlines shape your options, and the 10-year clock runs regardless.
Inherited IRA Trustee-to-Trustee Transfer Rules Article — Moving an inherited IRA between custodians without a taxable event.
60-Day Rollover of an Inherited IRA Article — Not allowed for a non-spouse beneficiary. Only a surviving spouse can.
Do You Pay Taxes on an Inherited IRA? Article — Traditional distributions are ordinary income in the year withdrawn. Roth is usually tax-free, with one timing rule to watch.
Do Inherited IRAs Get a Step-Up in Basis? Article — No. Why, and what that means for the tax bill.
Do I Need to Take an RMD From an Inherited Roth IRA? Article — Usually no annual RMD, but the 10-year deadline still applies.
Are Distributions from an Inherited IRA Subject to Penalty? Article — No 10% early-withdrawal penalty at any age. A 25% excise tax if you miss an annual RMD or the year-10 deadline.
Can You Make a QCD from an Inherited IRA? Article — Yes, if the beneficiary is 70½ or older. The original owner's age doesn't matter.
Does an RMD Require Spousal Consent? Article — Never for an IRA. ERISA-covered 401(k) plans may, depending on the default distribution form.

Deadlines & Penalties

Missing an RMD deadline is stressful — but it's fixable. These articles walk you through both prevention and correction.

RMD Deadlines & Penalties Overview — The December 31 deadline, the April 1 first-year exception, and what happens if you're late.
The 2026 RMD Season Checklist Checklist — What to do in September and October, what to file by early December, the errors we see most, and a one-line-per-account worksheet.
RMD Deadline: What Must Happen by December 31 Article — Processing times, custodian cutoffs, and the things that can go wrong even when you act in time.
IRS Waiver for a Missed RMD Article — How to request penalty relief: Form 5329, reasonable cause, and when to involve your CPA.
Missed RMD: How to Fill Out Form 5329 Part IX Article — Line by line: 52a, 52b, 53a, 53b, the "RC" notation, and the reasonable-cause statement.
Form 5329 Reasonable Cause: What Actually Qualifies Article — A reasonable error plus prompt correction. What qualifies, what doesn't, and how to state it.
RMD Penalty Waiver Letter: Three Sample Templates Template — Custodian error, late discovery, and inherited-IRA year-of-death. Copy-paste ready.
Form 5329 Penalty Exception Codes Reference — Codes 01–23 for Part I explained, and why RMD filers use Part IX instead.
RMD vs. Early Withdrawal Penalty: Which Waiver You Need Article — Two different taxes with two different relief paths. Which one you're facing.
Where to Mail Form 5329 Reference — With your 1040 if you file one; standalone must be paper-mailed. The decision tree.

RMD Rules by Account Type

Not all retirement accounts follow the same rules. These articles break down the differences by account type.

RMD Rules by Account Type Overview — A side-by-side look at Traditional IRAs, 401(k)s, Roth accounts, SEP IRAs, SIMPLE IRAs, and annuities.
401(k) RMD Rules Article — The still-working exception, why 401(k)s can't be aggregated with IRAs, and what to think about before rolling over.
How to Report 401(k) Distributions on Your Taxes Article — Form 1099-R, Form 1040 lines 5a and 5b, and Form 5329 if a penalty applies.
Roth IRA RMD Rules Article — No lifetime RMDs for the original owner — but inherited Roth IRAs are a different story.
Can You Convert Your RMD to a Roth IRA? Article — No. Take the RMD first, then convert other funds. How to sequence it correctly.
SEP-IRA RMDs Article — Same rules as a Traditional IRA, with wrinkles around employer contributions and aggregation.
Annuity RMD Rules Article — Qualified vs. nonqualified annuities, QLACs, and when annuity payments satisfy an RMD.
Can You Make a QCD from a 401(k)? Article — No. QCDs come only from IRAs. The rollover workaround.

RMD & Taxes

SimpleRMD helps you calculate the distribution — your CPA handles the tax strategy. These articles explain what you need to know before that conversation.

How RMDs Are Taxed Overview — Ordinary income treatment, withholding, Form 1099-R, and what affects your tax outcome.
How Much Tax Do You Pay on an RMD? Article — Bracket considerations and withholding options, with examples and without the advice.
IRS QCD Deadlines: What Must Happen by December 31 Article — A QCD counts for the year the money leaves your IRA. The checkbook trap, and why a QCD should be your first dollars out.
How to Report a QCD on Your Tax Return Article — Form 1040 lines 4a and 4b, the "QCD" notation, and the new Code Y in Box 7.
What Your QCD Acknowledgement Letter Must Contain Article — Four required elements, obtained before you file.

Research

Original analysis of public IRS data and the tools people use to calculate their distributions. Every input and output is published.

Research: What the Data Says About Retirement Distributions Index — What public IRS data shows about how Americans draw down retirement accounts, and the limits of those files.
We Tested 21 RMD Calculators Against the IRS Rules Study — Five IRS scenarios through 21 public calculators, including ours. Two engine errors, seven pages showing outdated law, a $7,061 silent overstatement, and the full dataset under CC BY 4.0.
Tax Year 2023: The Same IRA Dollars, Spread Across More People Analysis — Taxable IRA distributions flat at $432 billion while 242,170 more returns reported one.
Mapping Retirement Income by State, County, and ZIP Analysis — What the IRS publishes, the year one field vanished, and the map.

About SimpleRMD

How SimpleRMD Works Explainer — How the calculator works, what data it uses, what it doesn't do, and why we built it.
For Accountants & Financial Advisors Guide — How SimpleRMD fits into a CPA's workflow, what the export report contains, and how to request advisor access.
RMD Glossary Reference — Plain-English definitions for every term you'll encounter — from Applicable Distribution Period to Uniform Lifetime Table.
About SimpleRMD Reference — Where SimpleRMD came from and why accuracy matters to us.

This page is updated as new content is published. Last updated September 29, 2026.

SimpleRMD is a calculation and tracking tool — not a tax or financial advisory service. Articles on this site are for informational purposes only. IRS rules are subject to change. Consult a qualified tax professional for guidance specific to your situation.

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