RMD Chart
Look up your IRS distribution period in the Uniform Lifetime Table, find your RMD age (73 or 75), and calculate this year's required minimum distribution from your IRA or 401(k), with a 15-year projection.
RMD calculator
RMD chart: IRS Uniform Lifetime Table (2022 and later)
| Age | Distribution period | Age | Distribution period | Age | Distribution period |
|---|---|---|---|---|---|
| 72 | 27.4 | 88 | 13.7 | 104 | 4.9 |
| 73 | 26.5 | 89 | 12.9 | 105 | 4.6 |
| 74 | 25.5 | 90 | 12.2 | 106 | 4.3 |
| 75 | 24.6 | 91 | 11.5 | 107 | 4.1 |
| 76 | 23.7 | 92 | 10.8 | 108 | 3.9 |
| 77 | 22.9 | 93 | 10.1 | 109 | 3.7 |
| 78 | 22.0 | 94 | 9.5 | 110 | 3.5 |
| 79 | 21.1 | 95 | 8.9 | 111 | 3.4 |
| 80 | 20.2 | 96 | 8.4 | 112 | 3.3 |
| 81 | 19.4 | 97 | 7.8 | 113 | 3.1 |
| 82 | 18.5 | 98 | 7.3 | 114 | 3.0 |
| 83 | 17.7 | 99 | 6.8 | 115 | 2.9 |
| 84 | 16.8 | 100 | 6.4 | 116 | 2.8 |
| 85 | 16.0 | 101 | 6.0 | 117 | 2.7 |
| 86 | 15.2 | 102 | 5.6 | 118 | 2.5 |
| 87 | 14.4 | 103 | 5.2 | 119 | 2.3 |
Age 120 and older: 2.0. Source: IRS Publication 590-B, Appendix B, Table III.
Calculating the required minimum distribution
RMD = balance on December 31 of last year ÷ distribution period for your age this year. At 74 with $500,000, the RMD is $500,000 ÷ 25.5 = $19,607.84. Calculate each IRA separately but you may take the total from any one or more IRAs; 401(k) RMDs must come from each plan.
Minimum distribution table: which IRS table to use
- Uniform Lifetime Table (III): almost all account owners.
- Joint Life and Last Survivor Table (II): if your sole beneficiary for the whole year is your spouse and more than 10 years younger. It gives longer periods and smaller RMDs; look up both ages in Pub 590-B.
- Single Life Table (I): beneficiaries of inherited accounts; see the inherited IRA RMD calculator.
RMD age under SECURE 2.0
| Born | RMDs start at |
|---|---|
| 1950 or earlier | 72 (or 70½ if born before July 1, 1949) |
| 1951 to 1959 | 73 |
| 1960 or later | 75 |
The first RMD can wait until April 1 of the next year, but then you take two in that year. Missing an RMD costs a 25% excise tax on the shortfall, cut to 10% if corrected within two years. Roth IRAs have no RMDs for the owner, and since 2024 neither do Roth 401(k)s. Qualified charitable distributions from age 70½ (up to an annual limit indexed for inflation) count toward the RMD without being taxed.
FINRA RMD calculator and other tools
FINRA, Schwab, Fidelity and Vanguard all publish RMD calculators that use the same IRS tables; results should match this one for the same balance and age. Life expectancy chart for RMD: the distribution period is not your expected lifespan; it's an IRS factor built so the account lasts over your and a hypothetical beneficiary's lives.
IRA RMD chart and IRA distribution table
The chart above is the IRA RMD chart, IRA distribution table, required minimum distribution table and RMD distribution table rolled into one; it applies to 401(k)s too. To calculate an RMD, use the calculator above; it's a minimum RMD calculator that matches the FINRA IRA RMD calculator and FINRA required minimum distribution calculator for the same inputs.
Common questions
How do I calculate my RMD?
Divide last December 31's balance by the Uniform Lifetime Table factor for your age this year. Age 74: $500,000 ÷ 25.5 = $19,608.
What age do RMDs start in 2026?
73 if you were born 1951–1959; 75 if born 1960 or later.
What is the RMD factor at age 73?
26.5, so the RMD is about 3.77% of the balance.
When must I take my RMD?
By December 31 each year; the first one can wait until April 1 of the following year.
What is the penalty for missing an RMD?
25% of the shortfall, reduced to 10% if corrected within two years.
Sources
- IRS: Retirement topics, required minimum distributions
- IRS Uniform Lifetime Table (copy at Financial Ducks in a Row)
- FINRA: Required minimum distribution calculator
Related
General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.