IRS Uniform Lifetime Table
Divide the prior year-end balance by the factor for the age you reach this year.
| Age | Factor | Age | Factor | Age | Factor |
|---|
| 72 | 27.4 | 82 | 18.5 | 92 | 10.8 |
| 73 | 26.5 | 83 | 17.7 | 93 | 10.1 |
| 74 | 25.5 | 84 | 16.8 | 94 | 9.5 |
| 75 | 24.6 | 85 | 16.0 | 95 | 8.9 |
| 76 | 23.7 | 86 | 15.2 | 96 | 8.4 |
| 77 | 22.9 | 87 | 14.4 | 97 | 7.8 |
| 78 | 22.0 | 88 | 13.7 | 98 | 7.3 |
| 79 | 21.1 | 89 | 12.9 | 99 | 6.8 |
| 80 | 20.2 | 90 | 12.2 | 100 | 6.4 |
| 81 | 19.4 | 91 | 11.5 | | |
RMD rules to know
- Calculate an RMD for each traditional IRA, but you can take the total from any one or more of your IRAs. 401(k) RMDs must be taken from each plan separately.
- You can always withdraw more than the minimum. Extra withdrawals do not count toward future years.
- A qualified charitable distribution (QCD) from an IRA, allowed from age 70½, can satisfy your RMD without adding to your taxable income.
- Inherited IRAs follow different rules, often the 10-year rule, and are not covered by this calculator.
Plan income in retirement with the Social Security calculator and the annuity calculator.
Last reviewed October 2026.
Frequently asked questions
What is a required minimum distribution?
An RMD is the minimum amount the IRS requires you to withdraw each year from traditional IRAs, SEP and SIMPLE IRAs, and most workplace plans like 401(k)s, starting at a certain age. Withdrawals are taxed as income. Roth IRAs have no RMDs for the original owner, and since 2024 neither do Roth 401(k)s.
At what age do RMDs start?
Under the SECURE 2.0 Act, RMDs start at age 73 if you were born from 1951 to 1959, and at age 75 if you were born in 1960 or later. Your first RMD can be delayed until April 1 of the following year, but then you must take two in that year.
How is the RMD calculated?
Divide your account balance on December 31 of the previous year by the distribution period for your age from the IRS Uniform Lifetime Table. At 75 the factor is 24.6, so a $500,000 balance means an RMD of $20,325.20.
What if my spouse is much younger?
If your spouse is your sole beneficiary and more than 10 years younger, you use the IRS Joint Life and Last Survivor Expectancy Table instead, which gives a smaller RMD. This calculator uses the Uniform Lifetime Table that applies to most people.
What is the penalty for missing an RMD?
The excise tax is 25% of the amount you should have withdrawn, reduced to 10% if you correct it within two years. Take the missed amount as soon as possible and file Form 5329.