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Do withdrawals from my pre-tax IRA and/or 401(k) accounts made before I turn 73 count toward my RMDs? Or do RMDs start at 73 without regard to prior withdrawals? I’m 70 now and still working and collecting Social Security, but plan to retire in 2025. -Luis
Unfortunately, withdrawals from an IRA or 401(k) before age 73 do not count toward your eventual required minimum distributions (RMDs). However, you still may be able to reduce your RMDs if that is your goal.
Do you need additional help planning for RMDs or managing your tax liability in retirement? Speak with a financial advisor today.
Purpose of RMDs
Required minimum distributions (RMDs) are obligatory withdrawals from tax-deferred retirement accounts so the money can be taxed. This prevents these accounts from growing tax-deferred indefinitely.
Understanding RMD rules can help you keep these mandatory withdrawals in context as you plan around them. However, RMDs may not impact everyone. Some retirees will need to withdraw more than the minimum amount to cover their living expenses.
As you alluded to in your question, RMDs now start at age 73. The RMD age, which was previously 70 ½ and then 72, rose to 73 under the SECURE 2.0 Act. The age will increase again in 2033, rising to 75 for people who turn 74 after Dec. 31, 2032. (If you’re preparing for RMDs, consider talking through your strategy with a financial advisor.)
Calculating RMDs
Calculating RMDs is pretty straightforward in both concept and application. The idea is that RMDs spread your distributions out over your life expectancy, so there is no remaining balance in your account when you pass away.
To calculate your mandatory distribution, simply divide your account balance from Dec. 31 of the previous year by the life expectancy factor corresponding with your age. You can find these on one of several IRS life expectancy tables.
You then withdraw that amount from your account(s) annually.
See what your first RMD might look like. Use the RMD Calculator to forecast your future withdrawals and plan ahead for tax season.
Required Minimum Distribution (RMD) Calculator
Estimate your next RMD using your age, balance and expected returns.
RMD Amount for IRA(s)
RMD Amount for 401(k) #1
RMD Amount for 401(k) #2
About This Calculator
This calculator estimates RMDs by dividing the user's prior year's Dec. 31 account balance by the IRS Distribution Period based on their age. Users can enter their birth year, prior-year balances and an expected annual return to estimate the timing and amount of future RMDs.
For IRAs (excluding Roth IRAs), users may combine balances and take the total RMD from one or more accounts. For 401(k)s and similar workplace plans*, RMDs must be calculated and taken separately from each account, so balances should be entered individually.
*The IRS allows those with multiple 403(b) accounts to aggregate their balances and split their RMDs across these accounts.
Assumptions
This calculator assumes users have an RMD age of either 73 or 75. Users born between 1951 and 1959 are required to take their first RMD by April 1 of the year following their 73rd birthday. Users born in 1960 and later must take their first RMD by April 1 of the year following their 75th birthday.
This calculator uses the IRS Uniform Lifetime Table to estimate RMDs. This table generally applies to account owners age 73 or older whose spouse is either less than 10 years younger or not their sole primary beneficiary.
However, if a user's spouse is more than 10 years younger and is their sole primary beneficiary, the IRS Joint and Last Survivor Expectancy Table must be used instead. Likewise, if the user is the beneficiary of an inherited IRA or retirement account, RMDs must be calculated using the IRS Single Life Expectancy Table. In these cases, users will need to calculate their RMD manually or consult a finance professional.
For users already required to take an RMD for the current year, the calculator uses their account balance as of December 31 of the previous year to compute the RMD. For users who haven't yet reached RMD age, the calculator applies their expected annual rate of return to that same prior-year-end balance to project future balances, which are then used to estimate RMDs.
This RMD calculator uses the IRS Uniform Lifetime Table, but certain users may need to use a different IRS table depending on their beneficiary designation or marital status. It's the user's responsibility to confirm which table applies to their situation, and tables may be subject to change.
Actual results may vary based on individual circumstances, future account performance and changes in tax laws or IRS regulations. Estimates provided by this calculator do not guarantee future distribution amounts or account balances. Past performance is not indicative of future results.
SmartAsset.com does not provide legal, tax, accounting or financial advice (except for referring users to third-party advisers registered or chartered as fiduciaries ("Adviser(s)") with a regulatory body in the United States). Articles, opinions and tools are for general informational purposes only and are not intended to provide specific advice or recommendations for any individual. Users should consult their accountant, tax advisor or legal professional to address their particular situation.
To illustrate how this works, let’s assume someone is 78 years old in 2025. Since they’re married to someone less than 10 years younger than them, our hypothetical retiree would refer to Table III (Uniform Lifetime) and see that their life expectancy factor is 22.
Since it’s 2025, this person would need their account balance from Dec. 31, 2024, which we’ll assume was $500,000. They would then simply divide $500,000 by 22 to get an RMD of $22,727. This is the amount our hypothetical retiree would need to withdraw throughout 2025. They’ll repeat this calculation the following year with their new account balance and updated life expectancy factor.
If you have more than one IRA, you must calculate the RMD for each account separately. However, when it comes time to withdraw the money, you can take the entire distribution from just one account if you choose. This is known as the IRA aggregation rule. (But if you need help calculating or managing your RMDs, consider matching with a financial advisor.)
How to Reduce RMDs
There are no magic tricks here. To reduce your RMD, you have to reduce your account balance as of Dec. 31 of each year.
Roth conversions are a useful tool for doing that. Converting pre-tax assets into after-tax Roth assets requires you to pay income tax on the money now in exchange for tax-free growth in the future. Because both Roth IRAs and Roth 401(k)s are not subject to RMDs, conversions help reduce the size of your pre-tax account balance, on which RMDs are based.
If our hypothetical retiree in the example above converted $50,000 of their $500,000 balance before Dec. 31, 2024, their RMD would be based on a $450,000 account balance. This would lower their RMD to $20,454.
Does this mean you should be doing Roth conversions? Not necessarily.
You should still evaluate your entire savings, tax and financial situation to ensure it makes sense within the totality of your financial plan. However, RMD planning is one piece of that puzzle.
Two things that I think are worth highlighting here:
- Be mindful of conversion taxes. This is about reducing your future RMDs rather than reducing your current tax bill. Doing a Roth conversion will likely increase your tax liability for the year in which you complete it.
- Your conversion does not count toward last year’s RMD. Referring back to our original example, if the person does a Roth conversion in 2025, they will still need to withdraw $22,727 to satisfy their 2024 RMD.
Do you have more questions about retirement planning? Consider matching with a financial advisor today.
Next Steps
RMDs are meant to draw down account balances and generate tax revenue for the IRS. By design, there isn’t much you can do to get around them. However, if you plan multiple years at a time, Roth conversions may help you reduce the balance on which your RMD is based.
If you don’t need your RMDs to cover living expenses, you may want to have a plan for what to do with the money once you withdraw and pay taxes on it. If you are charitably minded, a qualified charitable distribution (QCD) may be something worth considering.
Retirement Planning Tips
- Retirement planning can be complex – from calculating RMDs to managing your tax liability – but a financial advisor can help with this process. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- SmartAsset’s retirement calculator can help you estimate how much money you’ll need to save to afford your desired lifestyle in retirement. This free tool also helps you track whether you’re on pace to hit your savings goal.
Brandon Renfro, CFP®, is a SmartAsset financial planning columnist and answers reader questions on personal finance and tax topics. Got a question you’d like answered? Email AskAnAdvisor@smartasset.com and your question may be answered in a future column.
Please note that Brandon is not an employee of SmartAsset and is not a participant in SmartAsset AMP. He has been compensated for this article. Some reader-submitted questions are edited for clarity or brevity.
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