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Required minimum distribution: the IRS Publication 590-B example (100,000 at age 75), projected for 20 years

ToolRequired Minimum Distributions
SourceInternal Revenue Service (2026). Distributions from Individual Retirement Arrangements (IRAs). Publication 590-B, for use in preparing 2025 returns, p. 8 (the example) and Appendix B, Table III (Uniform Lifetime), p. 67; the 5 % return and 22 % tax rate of the projection are illustrative.
LevelUndergraduate

Problem

The owner of a traditional IRA is 75 this year, and the account was worth 100,000 at the end of last year. Find this year's required minimum distribution. Then, assuming a 5 % yearly return, one withdrawal at the end of each year and a 22 % tax rate, find the tax, next year's required amount, and the totals over 20 years.

Inputs to Enter

  • Balance at the end of last year 100,000; age this year 75; required beginning age 73 (Publication 590-B, 2025 edition)
  • Return 5 % a year; tax rate 22 %; 20 years projected
Open the Required Minimum Distributions tool (loaded with this example)

Answers

  • Uniform Lifetime Table at age 75: factor 24.6; required distribution 100,000 / 24.6 = 4,065.04 (the publication prints $4,065), 4.07 % of the balance
  • Tax 0.22 × 4,065.04 = 894.31; left after tax 3,170.73
  • Balance at the end of the year 100,000 × 1.05 − 4,065.04 = 100,934.96; next year (age 76, factor 23.7) 100,934.96 / 23.7 = 4,258.86
  • The balance peaks at 103,151.34 at the end of age 80, after which the required share exceeds the 5 % return
  • Over 20 years: 123,444.68 withdrawn, 27,157.83 tax, 96,286.85 after tax, 73,290.44 left at the end of age 94; the last distribution is 8,166.07 (factor 9.5)
  • Advanced mode, the publication's second example: spouse 11 years younger and sole beneficiary, Table II factor 25.3, 100,000 / 25.3 = 3,952.57 (printed $3,953)

Notes

The tool's default inputs are this case; press Submit. Only the first-year amount is a figure of the publication; the later rows depend on the assumed return. The publication's other examples (34,800 / 26.5 = $1,313; Table I at age 57 = 29.8; 31.6 − 4 = 27.6) and every cell of Tables I and III are checked in test_required_minimum_distributions.php, and 60 seeded projections against an independent numpy implementation. The page describes the rules; it is an illustration, not tax advice. A calculator for education and analysis, not investment advice.