RMD Account Aggregation & Withdrawal Tracker
Calculate each account's minimum, see which accounts may satisfy it, and reconcile dated withdrawals without counting a dollar twice.
- Methods explained
- Save scenarios
- Compare saved scenarios
Worksheet dates
Changing the year starts a fresh ledger and clears balances and entered requirements. Save your current scenario first to retain it.
The sample is fictional. Replace its dates and amounts. Include all accounts and qualifying gross distributions, including withholding. The as-of date can extend through April 1 of the following year for a first RMD.
Withdrawal reconciliation
Withdrawals remain for the entered obligations. Check each deadline and permitted source group.
Account inventory
Use the same owner and original-owner labels for the same person across accounts. Use one row per employer plan account; exclude designated Roth amounts from pretax balances. Balances must include any required adjustments for outstanding rollovers or transfers.
Withdrawal ledger
Record gross withdrawals once, from their actual source account. A confirmed QCD means you have separately checked age, recipient, direct transfer and active SEP/SIMPLE restrictions. Transfers, Roth conversions and rollovers do not satisfy an RMD. Future-dated entries remain uncredited until the as-of date.
Permitted satisfaction groups
On small screens, scroll each table sideways to see all amounts and methods.
| Group and rule | Known requirement | Credited | Remaining |
|---|---|---|---|
Alex: owner IRAs Traditional, SEP and SIMPLE IRAs of this owner may satisfy one another. | $10,000.00 | $4,000.00 | $6,000.00 |
Separate obligations and deadlines
Each account is calculated separately. Within a permitted pool, allocation to individual rows is worksheet bookkeeping. A first RMD is due April 1 of the following year; taking it by December 31 avoids two obligations in the next year. Include the prior row if that first RMD is still being reconciled.
| Account / obligation | Deadline | Required | Credited | Remaining | Unpaid at past deadline | Method |
|---|---|---|---|---|---|---|
| Example IRA / 2026 | 2026-12-31 | $10,000.00 | $4,000.00 | $6,000.00 | — | Uniform Lifetime divisor 24.6; adjusted December 31, 2025 balance. |
Trace each withdrawal
| Source / date | Recorded | Credited | Uncredited | Allocation and reason |
|---|---|---|---|---|
| Example IRA / 2026-06-01 | $4,000.00 | $4,000.00 | $0.00 | Example IRA, 2026: $4,000.00 Allocated once, oldest eligible obligation first. |
How it works›
Calculate first, then pool. Traditional, SEP and SIMPLE IRAs may pool for the same owner; 403(b) contracts form a separate pool. Each 401(k) or 457(b) plan account stands alone. Owner Roth accounts have no lifetime RMD. Uniform Lifetime calculations do not cover a sole-beneficiary spouse more than 10 years younger or special annuity terms.IRS RMD FAQ
Inherited boundaries. Separate IRAs for one designated individual after a post-2019 death use the inherited-IRA engine. Pool only the same beneficiary and decedent, with Roth separate. Spousal elections, trusts, successor beneficiaries, inherited employer plans, death-year RMDs and final depletion years need review. An entered amount cannot override those unsupported cases.Publication 590-B
Cents and deadlines. Each requirement is rounded to cents. Eligible recorded distributions are allocated chronologically, oldest obligation first, once per cent. The full gross distribution includes withholding. Excess cannot prepay a future obligation year. Late credits remain late, and this worksheet does not calculate penalties or certify relief.26 CFR 1.408-8