Required Minimum Distribution (RMD) Table
The IRS requires you to take minimum withdrawals from your traditional retirement accounts — including 401(k), traditional IRA, 403(b), and 457(b) plans — starting at age 73 (as of the SECURE 2.0 Act). These are called Required Minimum Distributions (RMDs).
Your RMD is calculated by dividing your retirement account balance as of December 31 of the prior year by the IRS life expectancy factor (also called the distribution period) corresponding to your age. The table below shows the Uniform Lifetime Table used for most account holders.
RMD Formula
RMD= Account Balance (Dec 31 of prior year) ÷ Life Expectancy Factor
Example:If your combined 401(k) and IRA balance is $500,000 at age 73, your RMD = $500,000 ÷ 26.5 = $18,868
IRS Uniform Lifetime Table (Distribution Periods)
This table is used by most retirement account holders to calculate their required minimum distribution. If your spouse is the sole beneficiary and is more than 10 years younger, use the Joint Life and Last Survivor Expectancy Table instead.
| Age | Life Expectancy Factor | RMD % 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% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
| 101 | 6.0 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.23% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.39% |
| 108 | 3.9 | 25.64% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.57% |
| 111 | 3.4 | 29.41% |
| 112 | 3.3 | 30.30% |
| 113 | 3.1 | 32.26% |
| 114 | 3.0 | 33.33% |
| 115 | 2.9 | 34.48% |
| 116 | 2.8 | 35.71% |
| 117 | 2.7 | 37.04% |
| 118 | 2.5 | 40.00% |
| 119 | 2.3 | 43.48% |
| 120 | 2.0 | 50.00% |
Key RMD Rules to Know
- 1.RMD starting age is 73 — Under the SECURE 2.0 Act, RMDs now begin at age 73 for those born between 1951 and 1959, and age 75 for those born in 1960 or later.
- 2.Penalty for missing RMDs — If you fail to take your full RMD, the IRS charges a 25% excise tax on the amount not withdrawn (reduced from the previous 50% penalty).
- 3.Roth accounts are exempt— Roth IRAs do not require RMDs during the owner's lifetime. Roth 401(k) accounts are also exempt from RMDs starting in 2024.
- 4.RMDs are taxable income — Withdrawals from traditional accounts are taxed as ordinary income. Plan your retirement tax strategy to minimize the impact on your tax bracket.
- 5.You can withdraw more than the RMD— The RMD is only the minimum. You can always withdraw more, but excess withdrawals cannot be applied to future years' RMDs.
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