IRA Required Minimum Distribution Table

IRA Required Minimum Distribution Table
RMD tables show the estimated number of remaining IRA distributions according to your age.

Using RMD Tables

To calculate an annual RMD, divide the estimated number of remaining distribution periods according to the table you’re using by the IRA balance at the end of the previous calendar year. Both tables are available in IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). The IRS also provides worksheets to calculate the correct amount using either the Uniform Lifetime or Joint and Last Survivor Table.

Uniform Lifetime Table

Use the Uniform Lifetime Table if you are the account owner and you are unmarried or your spouse is not the sole designated beneficiary or more than 10 years younger than you. This table determines remaining distribution periods based on the age you will turn in the coming calendar year. For example, if the account balance is $75,000 and you will turn 75, the RMD for the current year is $3,275 or $75,000 divided by 22.9 estimated remaining distribution periods.

Joint and Last Survivor Table

Use the Joint and Last Survivor Table if you are the account owner and your spouse is both the sole beneficiary and more than 10 years younger than you. This table determines remaining distribution periods based on the ages both you and your spouse will turn in the coming calendar year. For example, if the account balance is $75,000, you will turn 75 and your spouse will turn 63 during the year, the RMD for the current year is $3,086 or $75,000 divided by 24.3 estimated remaining distribution periods.