IRA distribution tables

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The following IRA distribution tables provide the Required Minimum Distribution (RMD) rate for beneficiary withdrawals, expressed by both the divisor and by the percentage distribution rate.

For example, IRS Table III Uniform RMD Table shows a Life expectancy factor of 27.4 at age 70 (the first entry in the table) and is calculated as:

Withdrawal Rate of 3.65% = 0.0365 = 1 / 27.4

Table III (Uniform Lifetime) is for use by:

  • Unmarried Owners,
  • Married Owners Whose Spouses Are Not More Than 10 Years Younger, and
  • Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs.

Use this table to figure the RMD for an IRA account owner.

Also use this table if you are a spouse who chooses to roll an IRA over to your own IRA (treat as your own) after the death of a spouse.[footnotes 1]

Table II (Joint Life and Last Survivor Expectancy) is for use by owners whose spouses are more than 10 years younger and are the sole beneficiaries of their IRAs. If you are married and there is an age differential of 10 years or more between spouses, use these joint-life tables for determining the RMD of the plan owner. (See Publication 590.)

Table I (Single Life Expectancy) is for use by beneficiaries.

Table III (Uniform Lifetime)
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Age Life expectancy Withdrawal Rate
70 27.4 3.65%
71 26.5 3.77%
72 25.6 3.91%
73 24.7 4.05%
74 23.8 4.20%
75 22.9 4.37%
76 22.0 4.55%
77 21.2 4.72%
78 20.3 4.93%
79 19.5 5.13%
80 18.7 5.35%
81 17.9 5.59%
82 17.1 5.85%
83 16.3 6.13%
84 15.5 6.45%
85 14.8 6.76%
86 14.1 7.09%
87 13.4 7.46%
88 12.7 7.87%
89 12.0 8.33%
90 11.4 8.77%
91 10.8 9.26%
92 10.2 9.80%
93 9.6 10.42%
94 9.1 10.99%
95 8.6 11.63%
96 8.1 12.35%
97 7.6 13.16%
98 7.1 14.58%
99 6.7 14.93%
100 6.3 15.87%
101 5.9 16.95%
102 5.5 18.18%
103 5.2 19.23%
104 4.9 20.41%
105 4.5 22.22%
106 4.2 23.81%
107 3.9 25.64%
108 3.7 27.03%
109 3.4 29.41%
110 3.1 32.26%
111 2.9 34.48%
112 2.6 38.46%
113 2.4 41.67%
114 2.1 47.62%
115 + 1.9 52.63%
Table I (Single Life Expectancy For Beneficiaries)
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Age Life expectancy Withdrawal Rate
0 82.4 1.21%
1 81.6 1.23%
2 80.6 1.24%
3 79.7 1.25%
4 78.7 1.27%
5 77.7 1.29%
6 76.7 1.30%
7 75.8 1.32%
8 74.8 1.34%
9 73.8 1.36%
10 72.8 1.37%
11 71.8 1.39%
12 70.8 1.41%
13 69.9 1.43%
14 68.9 1.45%
15 67.9 1.47%
16 66.9 1.49%
17 66.0 1.52%
18 65.0 1.54%
19 64.0 1.56%
20 63.0 1.59%
21 62.1 1.61%
22 61.1 1.64%
23 60.1 1.66%
24 59.1 1.69%
25 58.2 1.72%
26 57.2 1.75%
27 56.2 1.78%
28 55.3 1.81%
29 54.3 1.84%
30 53.3 1.88%
31 52.4 1.91%
32 51.4 1.95%
33 50.4 1.98%
34 49.4 2.02%
35 48.5 2.06%
36 47.5 2.11%
37 46.5 2.15%
38 45.6 2.19%
39 44.6 2.24%
40 43.6 2.29%
41 42.7 2.34%
42 41.7 2.40%
43 40.7 2.46%
44 39.8 2.51%
45 38.8 2.58%
46 37.9 2.64%
47 37.0 2.70%
48 36.0 2.78%
49 35.1 2.85%
50 34.2 2.92%
51 33.3 3.00%
52 32.3 3.10%
53 31.4 3.18%
54 30.5 3.28%
55 29.6 3.38%
56 28.7 3.48%
57 27.9 3.58%
58 27.0 3.70%
59 26.1 3.83%
60 25.2 3.97%
61 24.4 4.10%
62 23.5 4.26%
63 22.7 4.41%
64 21.8 4.59%
65 21.0 4.76%
66 20.2 4.95%
67 19.4 5.15%
68 18.6 5.38%
69 17.8 5.62%
70 17.0 5.88%
71 16.3 6.13%
72 15.5 6.45%
73 14.8 6.76%
74 14.1 7.09%
75 13.4 7.46%
76 12.7 7.87%
77 12.1 8.26%
78 11.4 8.77%
79 10.8 9.26%
80 10.2 9.80%
81 9.7 10.31%
82 9.1 10.99%
83 8.6 11.63%
84 8.1 12.35%
85 7.6 13.16%
86 7.1 14.08%
87 6.7 14.93%
88 6.3 15.87%
89 5.9 16.95%
90 5.5 18.18%
91 5.2 19.23%
92 4.9 20.41%
93 4.6 21.74%
94 4.3 23.26%
95 4.1 24.39%
96 3.8 26.32%
97 3.6 27.78%
98 3.4 29.41%
99 3.1 32.26%
100 2.9 34.48%
101 2.7 37.04%
102 2.5 40.00%
103 2.3 43.48%
104 2.1 47.62%
105 1.9 52.63%
106 1.7 58.82%
107 1.5 66.67%
108 1.4 71.43%
109 1.2 83.33%
110 1.1 90.91%
111 1.0 100.00%
Table II (Joint Life and Last Survivor Expectancy)

(view Google Spreadsheet in browser or download as xls, ods, or pdf)

Notes

  1. If you are the surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary. See: Publication 590 (IRA Beneficiaries)

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