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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