RMD Table by Age — IRS Uniform Lifetime Table
The applicable denominator for every age in the IRS Uniform Lifetime Table, with the share of the balance it works out to and what that is on $500,000. Divide your 31 December balance by the denominator on your age’s row. This is the table used by every IRA owner whose spouse is not the sole beneficiary and more than ten years younger.
Source data and formula checked · How we check
RMD Table by Age — IRS Uniform Lifetime Table reads required minimum distribution straight off age this year, for 49 values from 72 to 120. Every row is computed from the same formula the calculator uses, not measured or copied from another table, so a value between two rows can be worked out the same way. The formula is the one published by 26 CFR §1.401(a)(9)-9.
Ages 72 and 120 are the ends of the published table: 72 stays in it for people who began before the age rose to 73, and 120 is the last row — every age beyond it uses the same 2.0.
| Age this year | Required minimum distribution | Applicable denominator | Share of the balance it takes |
|---|---|---|---|
| 72 | $18,248 | 27.4 | 3.65 % |
| 73 | $18,868 | 26.5 | 3.77 % |
| 74 | $19,608 | 25.5 | 3.92 % |
| 75 | $20,325 | 24.6 | 4.07 % |
| 76 | $21,097 | 23.7 | 4.22 % |
| 77 | $21,834 | 22.9 | 4.37 % |
| 78 | $22,727 | 22 | 4.55 % |
| 79 | $23,697 | 21.1 | 4.74 % |
| 80 | $24,752 | 20.2 | 4.95 % |
| 81 | $25,773 | 19.4 | 5.15 % |
| 82 | $27,027 | 18.5 | 5.41 % |
| 83 | $28,249 | 17.7 | 5.65 % |
| 84 | $29,762 | 16.8 | 5.95 % |
| 85 | $31,250 | 16 | 6.25 % |
| 86 | $32,895 | 15.2 | 6.58 % |
| 87 | $34,722 | 14.4 | 6.94 % |
| 88 | $36,496 | 13.7 | 7.3 % |
| 89 | $38,760 | 12.9 | 7.75 % |
| 90 | $40,984 | 12.2 | 8.2 % |
| 91 | $43,478 | 11.5 | 8.7 % |
| 92 | $46,296 | 10.8 | 9.26 % |
| 93 | $49,505 | 10.1 | 9.9 % |
| 94 | $52,632 | 9.5 | 10.53 % |
| 95 | $56,180 | 8.9 | 11.24 % |
| 96 | $59,524 | 8.4 | 11.9 % |
| 97 | $64,103 | 7.8 | 12.82 % |
| 98 | $68,493 | 7.3 | 13.7 % |
| 99 | $73,529 | 6.8 | 14.71 % |
| 100 | $78,125 | 6.4 | 15.63 % |
| 101 | $83,333 | 6 | 16.67 % |
| 102 | $89,286 | 5.6 | 17.86 % |
| 103 | $96,154 | 5.2 | 19.23 % |
| 104 | $102,041 | 4.9 | 20.41 % |
| 105 | $108,696 | 4.6 | 21.74 % |
| 106 | $116,279 | 4.3 | 23.26 % |
| 107 | $121,951 | 4.1 | 24.39 % |
| 108 | $128,205 | 3.9 | 25.64 % |
| 109 | $135,135 | 3.7 | 27.03 % |
| 110 | $142,857 | 3.5 | 28.57 % |
| 111 | $147,059 | 3.4 | 29.41 % |
| 112 | $151,515 | 3.3 | 30.3 % |
| 113 | $161,290 | 3.1 | 32.26 % |
| 114 | $166,667 | 3 | 33.33 % |
| 115 | $172,414 | 2.9 | 34.48 % |
| 116 | $178,571 | 2.8 | 35.71 % |
| 117 | $185,185 | 2.7 | 37.04 % |
| 118 | $200,000 | 2.5 | 40 % |
| 119 | $217,391 | 2.3 | 43.48 % |
| 120 | $250,000 | 2 | 50 % |
Questions people actually ask
- How do I read the RMD Table by Age — IRS Uniform Lifetime Table chart?
- Find your age this year in the first column and read across. At 72 the required minimum distribution is $18,248; at 120 it is $250,000. The table runs from 72 to 120 in 49 rows.
- Can I read between two rows?
- Not by splitting the difference. The required minimum distribution does not change by the same amount from row to row, so the midpoint of two rows is not the answer for the midpoint of two age this year values. Put the exact figure into the calculator instead — it uses the same formula that produced every row here.
- What if my age this year is outside the table?
- The chart covers 72 to 120, which is the range people actually look up. Anything above or below goes into the calculator, which takes any figure and shows each step of the working rather than only the result. Open the rmd calculator.
- Where do these numbers come from?
- Every row is computed at build time from the formula published by 26 CFR §1.401(a)(9)-9, by the same code behind the calculator — not transcribed from another table, which is how a rounding error in one chart ends up in twenty.
Need a different number?
The chart covers the common values. For anything between the rows, the rmd calculator takes any figure and shows the working.
Source: 26 CFR §1.401(a)(9)-9 — Uniform Lifetime Table, IRS — Retirement plan and IRA required minimum distributions FAQs, IRS Publication 590-B — Distributions from IRAs