Required Minimum Distribution (RMD) Table

The Uniform Lifetime Table (Table III from IRS Publication 590-B) is used by most IRA owners to calculate their Required Minimum Distributions. To find your RMD, divide your retirement account balance as of December 31 of the prior year by the distribution period for your age.

Who must take RMDs: Owners of traditional IRAs, SEP IRAs, SIMPLE IRAs, 401(k)s, 403(b)s, and other tax-deferred retirement accounts. Roth IRAs do not require RMDs during the owner's lifetime. Under the SECURE 2.0 Act, RMDs begin at age 73 (for those born 1951-1959) or age 75 (for those born 1960 or later, effective 2033).

Example: Calculating Your RMD

You are 75 years old. Your traditional IRA balance on December 31 of last year was $500,000.

Distribution period for age 75: 24.6
RMD = $500,000 ÷ 24.6 = $20,325
You must withdraw at least $20,325 by December 31 of this year

You may always withdraw more than the RMD. The penalty for failing to take your full RMD is 25% of the shortfall (reduced from 50% by SECURE 2.0), or 10% if corrected within 2 years.

Uniform Lifetime Table (Table III)

Age	Distribution Period
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120	2.0

Source: Internal Revenue Service, Publication 590-B, Appendix B, Table III (Uniform Lifetime). irs.gov/publications/p590b. Updated for SECURE 2.0 Act.

Note: If your sole beneficiary is a spouse who is more than 10 years younger, you may use the Joint Life and Last Survivor Expectancy Table (Table II) instead, which results in a lower RMD. Consult IRS Publication 590-B or a tax professional.