IRA distribution tables

The following  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: Use this table to figure the RMD for an IRA account owner.
 * 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.

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.

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.

Calculators

 * RMD calculator, FINRA
 * Required minimum distribution calculator, Bankrate.com
 * IRA beneficiary calculator, Bankrate.com.
 * Required minimum distribution calculator, Vanguard