RMD Table

required minimum distribution table

The required min­i­mum dis­tri­b­u­tion table (rmd table) for those who reach age 70 and the rmd table for ben­e­fi­cia­ries are printed below. If you want to down­load this RMD table for an Excel spread­sheet, just high­light and copy the table and then in your spread­sheet select “paste spe­cial” and uni­code text.

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 rule 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 an IRA newslet­ter that focuses on IRA dis­tri­b­u­tion and retire­ment account man­age­ment issues.

This required minimum distribution table below is used by people who own IRAs.

Note that the RMD table starts a age 70 since there are no required min­i­mum dis­tri­b­u­tions prior to that age. How to use  this required min­i­mum dis­tri­b­u­tion table.

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

There is another table for IRA account hold­ers with spouses 10 or more years younger where the spouse is name as the sole ben­e­fi­ciary. This table pro­vides more favor­able (i.e. slower) with­drawal fac­tors.  The table is very lengthy as it has every com­bi­na­tion of ages for 10 spouses 10-years apart in age.  You can find that table in the appen­dix here.

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

Since  ben­e­fi­ciary of such a retire­ment plan could be an infant, this required min­i­mum dis­tri­b­u­tion table starts at age 0. Use of the RMD ben­e­fi­ciary table.

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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