RMD vs Roth IRA lifetime rules
By Jude Wallis
A traditional IRA has a lifetime required minimum distribution: prior year-end balance divided by an IRS factor. A $530,000 balance and a 26.5 factor produce a $20,000 minimum. A Roth IRA has no lifetime RMD for the original owner in the United States.
| Traditional IRA RMD | Roth IRA, original owner | |
|---|---|---|
| Lifetime minimum for the original owner | Yes. Balance over the table factor. | No lifetime RMD. |
| Teaching row | $530,000 / 26.5 = $20,000. | No lifetime minimum to compute on this sheet. |
| Age 75 row | $492,000 / 24.6 = $20,000. | Still no lifetime RMD for the original owner. |
| Inherited accounts | Beneficiary rules, not this table. | Beneficiary rules, not a lifetime original-owner RMD. |
On this page
A floor on one wrapper, not on the other
The RMD calculator divides last year's balance by this year's factor. How required minimum distributions work is the explainer.
A Roth IRA's original owner is not on that lifetime schedule in the United States. That is a classification, not a claim that withdrawals never happen.
Inherited accounts are a third sheet
Once either wrapper is inherited, beneficiary distribution rules apply. Do not drop an inherited Roth into the original owner's 'no lifetime RMD' sentence.
Tax-deferred is the traditional wrapper. This is educational material, not financial advice.
Worked examples
Age 73 Uniform Lifetime Table
The prior 31 December balance is $530,000. The factor is 26.5. What is the RMD?
- Divide: .
- The minimum is $20,000.
The required minimum distribution is $20,000 from a $530,000 prior year balance using the 26.5 divisor.
Age 75 with a lower divisor
The prior 31 December balance is $492,000. The factor is 24.6. What is the RMD?
- Divide: .
- The minimum is $20,000.
The required minimum distribution is $20,000 from a $492,000 prior year balance using the 24.6 divisor.
Common questions
Does a Roth IRA never have an RMD?
The original owner has no lifetime RMD in the United States. An inherited Roth follows beneficiary rules.
Can extra this year reduce next year's traditional RMD?
It can reduce the later balance. It does not create a direct credit against a later minimum.
Is this financial advice?
No. Educational material.
Keep reading
This page is educational material, not financial advice. The figures come from the formula shown and assume the inputs you enter hold for the whole term. Your own rate, fees, taxes and timing will differ, so treat the output as arithmetic to check a decision against, not as a recommendation.