Year-by-year Required Minimum Distribution projection using the actual IRS Uniform Lifetime Table. Compare a Roth conversion ladder against do-nothing — see how much lifetime federal tax each strategy costs.
| Age | IRS Divisor | No-Conv Balance | No-Conv RMD | No-Conv Tax | Conv Strategy: Conversion | Conv Strategy: RMD | Conv Strategy: Tax |
|---|---|---|---|---|---|---|---|
| 62 | — | $1.5M | — | — | $50,000 | — | $5,660 |
| 63 | — | $1.6M | — | — | $50,000 | — | $5,660 |
| 64 | — | $1.7M | — | — | $50,000 | — | $5,660 |
| 65 | — | $1.8M | — | — | $50,000 | — | $5,660 |
| 66 | — | $1.9M | — | — | $50,000 | — | $5,660 |
| 67 | — | $2.0M | — | — | $50,000 | — | $5,660 |
| 68 | — | $2.1M | — | — | $50,000 | — | $5,660 |
| 69 | — | $2.3M | — | — | $50,000 | — | $5,660 |
| 70 | — | $2.4M | — | — | $50,000 | — | $5,660 |
| 71 | — | $2.5M | — | — | $50,000 | — | $5,660 |
| 72 | — | $2.7M | — | — | — | — | — |
| 73 | — | $2.8M | — | — | — | — | — |
| 74 | — | $3.0M | — | — | — | — | — |
| 75 | 24.6 | $3.2M | $130,057 | $19,082 | — | $96,235 | $11,642 |
| 76 | 23.7 | $3.3M | $137,278 | $20,671 | — | $101,578 | $12,817 |
| 77 | 22.9 | $3.3M | $144,244 | $22,204 | — | $106,733 | $13,951 |
| 78 | 22.0 | $3.3M | $152,204 | $23,955 | — | $112,622 | $15,247 |
| 79 | 21.1 | $3.4M | $160,571 | $25,796 | — | $118,814 | $16,609 |
| 80 | 20.2 | $3.4M | $169,363 | $27,730 | — | $125,319 | $18,040 |
| 81 | 19.4 | $3.4M | $177,674 | $29,558 | — | $131,469 | $19,393 |
| 82 | 18.5 | $3.5M | $187,317 | $31,680 | — | $138,604 | $20,963 |
| 83 | 17.7 | $3.5M | $196,312 | $33,659 | — | $145,260 | $22,427 |
| 84 | 16.8 | $3.5M | $206,852 | $36,012 | — | $153,059 | $24,143 |
| 85 | 16.0 | $3.5M | $216,522 | $38,333 | — | $160,214 | $25,717 |
| 86 | 15.2 | $3.4M | $226,494 | $40,727 | — | $167,593 | $27,340 |
| 87 | 14.4 | $3.4M | $236,749 | $43,188 | — | $175,181 | $29,010 |
| 88 | 13.7 | $3.4M | $245,458 | $45,278 | — | $181,625 | $30,428 |
| 89 | 12.9 | $3.3M | $256,152 | $47,845 | — | $189,538 | $32,168 |
| 90 | 12.2 | $3.2M | $264,844 | $49,931 | — | $195,970 | $33,583 |
| 91 | 11.5 | $3.1M | $273,412 | $51,987 | — | $202,309 | $34,978 |
| 92 | 10.8 | $3.0M | $281,766 | $53,992 | — | $208,491 | $36,406 |
| 93 | 10.1 | $2.9M | $289,800 | $55,920 | — | $214,436 | $37,833 |
| 94 | 9.5 | $2.8M | $294,254 | $56,989 | — | $217,731 | $38,624 |
| 95 | 8.9 | $2.7M | $297,891 | $57,862 | — | $220,423 | $39,269 |
Required Minimum Distributions (RMDs) force pre-tax retirement assets out of Traditional IRAs and 401(k)s starting at age 73 (or 75 for those born 1960+). Each year's RMD is your account balance divided by an IRS-published divisor from the Uniform Lifetime Table. The divisor decreases with age, so RMDs become a larger fraction of your balance every year.
The problem: by the time RMDs kick in, your IRA balance has typically grown to the point where forced distributions push you into much higher brackets than you might be in otherwise. Combined with Social Security taxation, IRMAA brackets, and NIIT, the effective marginal rate on RMD income often exceeds 30-40%.
The solution: convert Traditional IRA assets to Roth IRA during the lower-bracket years between retirement and RMD start (typically age 60-72). Each conversion shrinks the future RMD-paying balance and moves money into the never-taxed Roth structure. The conversion ladder pays tax now (at lower rates) to avoid paying more tax later (at higher rates).
This calculator uses the actual 2022+ IRS Uniform Lifetime Table divisors and 2026 federal brackets. It projects year-by-year through age 95 under two scenarios: no conversions (RMDs as forced), and an annual conversion ladder you specify. The federal tax delta tells you whether the conversion strategy pays off for your specific numbers.