required minimum distribution rmd required minimum distribution required minimum distribution
required minimum distribution rmd required minimum distribution required minimum distribution required minimum distribution  

Required Minimum Distribution Table

This RMD table is used for owners of IRAs and qualified plans

This site is a a little technical and was created as a resource for financial advisors and financial planners. Consumers may want to visit our consumer site on IRA distributions. Financial advisors will find some of the more technical issues here such as exactly how section 72t is implemented, how to take distributions from just one IRA account if the client has several and what happens if your client misses a distribution. Financial advisors and financial planners may also want to send their clients and prospects a newsletter that can be focused on IRA distribution and management issues.

       
RMD Table III
(Uniform Lifetime)
(For Use by:
  • Unmarried Owners,
  • Married Owners Whose Spouses Are Not More Than 10 Years Younger, and
  • Married Owners Whose Spouses Are Not the Sole Beneficiaries of their IRAs)

Age Distribution Period Age Distribution Period
70 27.4 93 9.6
71 26.5 94 9.1
72 25.6 95 8.6
73 24.7 96 8.1
74 23.8 97 7.6
75 22.9 98 7.1
76 22.0 99 6.7
77 21.2 100 6.3
78 20.3 101 5.9
79 19.5 102 5.5
80 18.7 103 5.2
81 17.9 104 4.9
82 17.1 105 4.5
83 16.3 106 4.2
84 15.5 107 3.9
85 14.8 108 3.7
86 14.1 109 3.4
87 13.4 110 3.1
88 12.7 111 2.9
89 12.0 112 2.6
90 11.4 113 2.4
91 10.8 114 2.1
92 10.2 115 and over 1.9


This RMD table is used for people who inherit IRAs or qualified plan balances

 

Single Life Expectancy RMD Table (for Inherited IRAs)

 

(For calculating post-death required distributions to beneficiaries)

(From IRS Publication 590)

 

Age of

IRA or Plan Beneficiary

Life Expectancy

(in years)

Age of

IRA or Plan Beneficiary

Life Expectancy

(in years)

Age of

IRA or Plan Beneficiary

Life Expectancy

(in years)

 

0

1

2

3

4

5

6

7

8

9

10

 

82.4

81.6

80.6

79.7

78.7

77.7

76.7

75.8

74.8

73.8

72.8

 

 

41

42

43

44

45

46

47

48

49

50

 

 

42.7

41.7

40.7

39.8

38.8

37.9

37.0

36.0

35.1

34.2

 

 

81

82

83

84

85

86

87

88

89

90

 

 

9.7

9.1

8.6

8.1

7.6

7.1

6.7

6.3

5.9

5.5

 

 

11

12

13

14

15

 

71.8

70.8

69.9

68.9

67.9

 

 

51

52

53

54

55

 

33.3

32.3

31.4

30.5

29.6

 

91

92

93

94

95

 

 

5.2

4.9

4.6

4.3

4.1

 

16

17

18

19

20

 

66.9

66.0

65.0

64.0

63.0

 

56

57

58

59

60

 

28.7

27.9

27.0

26.1

25.2

 

 

96

97

98

99

100

 

 

3.8

3.6

3.4

3.1

2.9

 

21

22

23

24

25

 

 

62.1

61.1

60.1

59.1

58.2

 

 

61

62

63

64

65

 

24.4

23.5

22.7

21.8

21.0

 

101

102

103

104

105

 

 

2.7

2.5

2.3

2.1

1.9

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