We couldn't log your acceptance right now; you may continue using the calculator.
2027 FIGURES ARE PROJECTIONS: 2027 federal brackets, standard deduction, QCD ($114k/$57k), and IRMAA tier thresholds are projections pending official IRS/CMS late-2026 releases. QLAC 2027 limit is pending IRS notice ($210,000 placeholder shown).
Projected
REGULATORY STATUS: T.D. 10001 Final Regulations are in effect for 2025+. Age-73 rule for the 1959 birth cohort and § 401(a)(9)(B)(iv) spouse election operate under 2024 Proposed Regulations (89 FR 58644; good-faith reliance per IRS Ann. 2025-2 & Ann. 2026-7).
Visual Explainer · Click Any Strategy to Inspect
How Forced RMDs Trigger the Tax Torpedo, IRMAA Cliffs & the Widow's Penalty
1Your Profile & Accounts
Plain-English inputs — click any i to see the IRS rule.
Lifetime Owner RMD: Uniform Lifetime Table (Table III) or Joint Table II if spouse is sole beneficiary & >10 yrs younger.
IRAs aggregate RMD across all Traditional/SEP/SIMPLE IRAs. 401(k)s must be satisfied per plan.
Form 5498 Box 1 fair market value as of December 31 of the prior year.
Before 2020: pre-SECURE stretch rules. 2020+: SECURE 10-year rule.
Balance above = inherited account's prior Dec 31 value. Income below = the beneficiary's household, not the decedent's.
Your best estimate, combined for both spouses if filing jointly. Exclude this RMD and Social Security. Used only for the tax-cliff section — the RMD amount never depends on income or filing status. Unsure? Start from last year's AGI and use the withholding planner below.
W-4R default is 10% federal; you may elect 0%–100%. California default is 10% of the federal amount (1% of the distribution at 10% federal); enter 0 to opt out.
Optional. Last year's numbers unlock the safe-harbor check: prepay 100% of last year's tax (110% if AGI was over $150,000) and no underpayment penalty applies however this year ends. “Paid so far” = paycheck/pension withholding plus 1040-ES estimates for the year, not counting this RMD. Federal only; state penalty rules differ.
A
Lifetime RMD, Applicable Age & Required Beginning Date
Official · IRC § 401(a)(9)
D
RMD Tax Cost, OBBBA Senior Phase-Out & Medicare IRMAA Radar
Withholding Planner · Form W-4RCash flow on this RMD
C
Surviving Spouse 4-Option Comparator & Widow's Penalty Waterfall
Option D: Proposed Reg (89 FR 58644)
B
Inherited IRA / Plan RMD Classifier & Distribution Schedule
| Year | Ben. Age | Start Balance | LE Factor | Required Min. | Statutory Rule / Note |
|---|
E
20-Year Lifetime RMD Runway & QCD / QLAC Offset Schedule
| Year | Age | Prior Dec 31 Bal. | Factor | Gross RMD | QCD Offset | Taxable RMD | End Balance |
|---|
F
Missed RMD Penalty Calculator (SECURE 2.0 § 302) & Form 5329 Playbook
→
Your Action Playbook & Integrated CleverAlpha Tool Hand-Offs
Pre-RMD Escape Valve → Roth Analyzer
Shrink Future RMDs via Roth Conversions
In the age 60–72 gap years or to defuse the Widow's Penalty? Model partial Roth conversions up to your exact bracket or IRMAA ceiling before forced RMDs lock in.
Self-Employed / SEP Shield → Solo 401(k)
Already Have a SEP IRA or 1099 Income?
Compare Solo 401(k) vs. SEP IRA ceilings ($72,000+) and see how rolling pre-tax IRAs into an active employer plan impacts Pro-Rata and still-working rules.
Fiduciary Execution → CleverAlpha
Automate RMD, QCD & Tax-Location Execution
Work with CleverAlpha Asset Management (SEC-registered RIA, Charles Schwab custody) to coordinate RMDs, QCDs, beneficiary titling, and tax-aware withdrawals.