RMD Tables by Age
Choose the right table before dividing your account balance. This RMD calculator table reference includes every published Uniform Lifetime factor, the full Single Life table and a complete joint-age lookup.
Uniform Lifetime Table
| Owner age | Factor | 100 ÷ factor | Balance ÷ factor |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $18,248.18 |
| 73 | 26.5 | 3.77% | $18,867.92 |
| 74 | 25.5 | 3.92% | $19,607.84 |
| 75 | 24.6 | 4.07% | $20,325.20 |
| 76 | 23.7 | 4.22% | $21,097.05 |
| 77 | 22.9 | 4.37% | $21,834.06 |
| 78 | 22.0 | 4.55% | $22,727.27 |
| 79 | 21.1 | 4.74% | $23,696.68 |
| 80 | 20.2 | 4.95% | $24,752.48 |
| 81 | 19.4 | 5.15% | $25,773.20 |
| 82 | 18.5 | 5.41% | $27,027.03 |
| 83 | 17.7 | 5.65% | $28,248.59 |
| 84 | 16.8 | 5.95% | $29,761.90 |
| 85 | 16.0 | 6.25% | $31,250.00 |
| 86 | 15.2 | 6.58% | $32,894.74 |
| 87 | 14.4 | 6.94% | $34,722.22 |
| 88 | 13.7 | 7.30% | $36,496.35 |
| 89 | 12.9 | 7.75% | $38,759.69 |
| 90 | 12.2 | 8.20% | $40,983.61 |
| 91 | 11.5 | 8.70% | $43,478.26 |
| 92 | 10.8 | 9.26% | $46,296.30 |
| 93 | 10.1 | 9.90% | $49,504.95 |
| 94 | 9.5 | 10.53% | $52,631.58 |
| 95 | 8.9 | 11.24% | $56,179.78 |
| 96 | 8.4 | 11.90% | $59,523.81 |
| 97 | 7.8 | 12.82% | $64,102.56 |
| 98 | 7.3 | 13.70% | $68,493.15 |
| 99 | 6.8 | 14.71% | $73,529.41 |
| 100 | 6.4 | 15.63% | $78,125.00 |
| 101 | 6.0 | 16.67% | $83,333.33 |
| 102 | 5.6 | 17.86% | $89,285.71 |
| 103 | 5.2 | 19.23% | $96,153.85 |
| 104 | 4.9 | 20.41% | $102,040.82 |
| 105 | 4.6 | 21.74% | $108,695.65 |
| 106 | 4.3 | 23.26% | $116,279.07 |
| 107 | 4.1 | 24.39% | $121,951.22 |
| 108 | 3.9 | 25.64% | $128,205.13 |
| 109 | 3.7 | 27.03% | $135,135.14 |
| 110 | 3.5 | 28.57% | $142,857.14 |
| 111 | 3.4 | 29.41% | $147,058.82 |
| 112 | 3.3 | 30.30% | $151,515.15 |
| 113 | 3.1 | 32.26% | $161,290.32 |
| 114 | 3.0 | 33.33% | $166,666.67 |
| 115 | 2.9 | 34.48% | $172,413.79 |
| 116 | 2.8 | 35.71% | $178,571.43 |
| 117 | 2.7 | 37.04% | $185,185.19 |
| 118 | 2.5 | 40.00% | $200,000.00 |
| 119 | 2.3 | 43.48% | $217,391.30 |
| 120+ | 2.0 | 50.00% | $250,000.00 |
Showing 49 published rows. Example division is not an eligibility determination. Use the relevant calculator for an annual amount.
Published IRS life-expectancy factors applicable from 2022 onward. Example amounts do not determine your starting age or beneficiary eligibility.
How to use this tool
- Step 1
Select the table for an account owner, a beneficiary or a qualifying younger-spouse situation.
- Step 2
Choose the example balance and, for the joint table, the spouse’s age.
- Step 3
Browse the published factors and compare the example amounts.
A standard owner aged 75 uses a factor of 24.6: $500,000 ÷ 24.6 = $20,325.20. If a spouse aged 60 is the sole beneficiary, Table II gives 28.3 instead, producing $17,667.84. The eligibility condition matters as much as the arithmetic.
Which IRS table applies?
Table III, the Uniform Lifetime Table, generally applies to an original account owner who does not qualify for Table II. Its published ages run from 72 through the category for 120 and over. A listed age does not establish when your withdrawals start.
Table II applies when your spouse is the sole beneficiary and is more than ten years younger. The lookup uses both ages reached in the distribution year. The complete published matrix covers ages 20 through 120 and over.
Table I is the Single Life Expectancy Table, generally used in beneficiary calculations. Simply using today’s age is not enough for a nonspouse beneficiary: the original factor may have to be reduced over elapsed years.
How to use a factor correctly
For an ordinary annual owner calculation, divide the prior December 31 account balance by the applicable factor. Use your age reached during the distribution year, even if your birthday has not yet occurred.
The percentage shown is 100 divided by the factor, rounded for display. Dollar examples use the full factor before rounding to cents. A factor of 2.0 in the oldest age category corresponds to half of the prior-year balance.
Why these are not historical tables
These factors are the IRS tables introduced for distribution years beginning in 2022. They remain the published basis used here for current estimates. A 2021 or earlier calculation can need older tables and different rules.
The RMD calculator table is a reference rather than a beneficiary eligibility decision. Use the separate inherited-account tool for supported annual and ten-year scenarios.
Frequently asked questions
Are all ages included?
Yes. Table III includes every published age from 72 to 120 and over. Table I includes ages zero through 120 and over. Table II supports all published pairs from age 20 upward.
Why do the tables have different factors?
They serve different owner and beneficiary situations. Selecting a smaller or larger factor without meeting its rules would give an incorrect withdrawal.
Is the withdrawal rate rounded?
Display rates are rounded to two decimal places. Example dollar amounts are calculated from the published factor, not from the rounded percentage.
Can I use Table I as an inherited IRA calculator?
Only with the applicable beneficiary rules. Initial-factor years, annual reductions and final deadlines also matter.
Need a standard IRA withdrawal estimate?
Use the main calculator for a simple account-owner calculation.
Go to the main calculator