Required minimum distributions on a traditional 401(k) start at age 73 under SECURE 2.0. The amount is last year's ending balance divided by the IRS Uniform Lifetime Table factor for your age this year.
At 80 the factor is 20.2. A $404,000 prior-year-end balance is a clean $20,000.
- Age 80: $404,000 ÷ 20.2 = $20,000
- Age 73: $404,000 ÷ 26.5 = $15,245.28
- Age 72: not required → $0
- Half the balance at 80 ($202,000) → $10,000
Run the 401(k) RMD calculator →
Miss the number and the shortfall can cost 25% (or 10% if corrected in time): missed RMD excise. Hub: United States calculators.
This engine uses Table III for the living owner. It does not use the joint table for a spouse more than 10 years younger, inherited-account rules, or designated Roth 401(k) RMDs while the owner is alive. See Publication 590-B. Estimate, not tax advice.
Direct answer: $404,000 at 80 → $20,000
- Age 80 divisor (Table III) = 20.2
- RMD = $404,000 ÷ 20.2 = $20,000
- Age 73 on the same balance = $15,245.28
- Age 72 = $0 (start age is 73)
if age < 73: RMD = $0
else: RMD = prior-year-end balance ÷ Uniform Lifetime factor
Same $404,000, three ages
| Age | Divisor | Required? | RMD |
|---|---|---|---|
| 72 | 27.4 | No | $0 |
| 73 | 26.5 | Yes | $15,245.28 |
| 80 | 20.2 | Yes | $20,000 |
The divisor shrinks as you age, so the same balance asks for more. Double the age-80 balance and you double the RMD: $808,000 ÷ 20.2 = $40,000.
What this is not
- A withdrawal tax. The RMD is the amount you must take. Ordinary income tax is a 1040 question.
- The 10% early-distribution extra tax. That is for ages under 59½: early 401(k) distribution.
- A first-year age-73 walkthrough at $265,000. This page is the age-80 long tail.
Because the IRS factor at 80 is 20.2, not 5. $404,000 ÷ 20.2 = $20,000.
No. The same $404,000 returns $0.
The shortfall is $5,000. The missed-RMD tool prices the excise on that gap. This page only computes the RMD itself.