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

Leave a Reply

Your email address will not be published. Required fields are marked *