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Required Minimum Distribution (RMD) Tables

This table is used for owners of IRAs and qualified plans

 

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

 

Single Life Expectancy 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

Retirement Distribution training for financial advisors
 


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