RMD Calculator · Practical guide
IRS Uniform Lifetime Table for RMD
Your RMD is last year's December 31 balance divided by the distribution period for your age — here is the full table.
At a glance
How the Table Works
Your required minimum distribution equals your retirement account balance on December 31 of the prior year divided by the distribution period the IRS Uniform Lifetime Table assigns to your age. At 73 the period is 26.5, so a $250,000 balance requires an RMD of $9,433.96. The period shrinks each year, forcing a gradually larger percentage out of the account.
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Enter your own values, then compare the result with the examples below.
Results
Uniform Lifetime Table, Ages 72–90
| Age | Distribution Period | Effective % of Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 82 | 18.5 | 5.41% |
| 85 | 16.0 | 6.25% |
| 90 | 12.2 | 8.20% |
Who Uses This Table
The Uniform Lifetime Table applies to most account owners taking lifetime RMDs from traditional IRAs, 401(k)s, and similar plans. The main exception: if your spouse is the sole beneficiary and more than 10 years younger, you use the Joint Life and Last Survivor table instead, which produces smaller RMDs. Inherited accounts follow separate beneficiary rules entirely.
A Quick Sanity Check
A useful shortcut: dividing by 26.5 is about 3.8% of the balance, dividing by 20 is 5%, and dividing by 12 is over 8%. If your calculated RMD works out to far more or less than these ballparks for your age, double-check that you used the prior year's December 31 balance. The calculator above applies the correct period for any age from 72 to 120 automatically.
Frequently Asked Questions
When was the Uniform Lifetime Table last updated?
The IRS revised the table effective for 2022, lengthening distribution periods to reflect longer life expectancies. That change lowered RMDs slightly compared with the prior table.
Does the table apply to Roth IRAs?
No. Roth IRAs have no lifetime RMDs for the original owner, so the table never applies to them. Roth 401(k)s also escaped RMDs starting in 2024 under SECURE 2.0.
What table do inherited IRAs use?
Most non-spouse beneficiaries who inherited after 2019 must empty the account within 10 years under SECURE Act rules. Eligible designated beneficiaries may stretch distributions over a single life expectancy table instead.
Why does the required percentage rise with age?
The distribution period approximates remaining life expectancy. As it shortens each year, the same balance is spread over fewer years, so a larger share must come out annually.