RMD Tables: IRS Uniform Lifetime & Single Life Expectancy
Once you reach age 73, the IRS requires you to withdraw a minimum amount each year from traditional IRAs and 401(k)s. Your RMD is the prior year-end balance divided by a life-expectancy factor from the IRS Uniform Lifetime Table — for example, 26.5 at age 73, which is about 3.8% of the balance.
Below are the full Uniform Lifetime Table (account owners), the Single Life Expectancy Table (beneficiaries), how to calculate an RMD, and the rules on timing and penalties.
How to calculate your RMD
Divide your account balance on December 31 of the prior year by the life-expectancy factor for your age from the Uniform Lifetime Table. Do it for each account (you can total IRA RMDs and withdraw from any one IRA, but 401(k)s are calculated and withdrawn separately).
Example: a $500,000 IRA balance at age 73 has a factor of 26.5, so the RMD is $500,000 ÷ 26.5 = $18,868. Each year the factor shrinks, so the percentage you must withdraw slowly rises. Get your figure with the RMD calculator.
IRS Uniform Lifetime Table (account owners)
Almost every account owner uses this table. (The one exception: if your sole beneficiary is a spouse more than 10 years younger, you use the Joint Life table, which gives smaller RMDs.)
| Age | Period | Age | Period |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120+ | 2.0 |
| 96 | 8.4 |
Single Life Expectancy Table (beneficiaries)
Beneficiaries of an inherited account use this table, which has smaller factors and therefore larger required withdrawals. A selection of ages:
| Age | Life expectancy | Age | Life expectancy |
|---|---|---|---|
| 50 | 36.2 | 75 | 14.8 |
| 55 | 31.6 | 80 | 11.2 |
| 60 | 27.1 | 85 | 8.1 |
| 65 | 22.9 | 90 | 5.7 |
| 70 | 18.8 | 95 | 4.0 |
| 72 | 17.2 | 100 | 2.7 |
RMD age and SECURE 2.0
The starting age is 73 if you were born between 1951 and 1959, and 75 if you were born in 1960 or later. (It was 72 before 2023 and 70½ before 2020.)
Your first RMD can be delayed to April 1 of the year after you turn 73 — but then you take two that year, so most people take the first by December 31 instead.
Deadlines and the missed-RMD penalty
RMDs are due by December 31 each year (the first one by April 1 of the following year). Miss one and the penalty is 25% of the shortfall — reduced to 10% if you withdraw the missed amount and file Form 5329 within two years.
Roth IRAs have no RMDs during the owner's lifetime, and as of 2024 Roth 401(k)s no longer have lifetime RMDs either.
Inherited IRAs and the 10-year rule
Most non-spouse beneficiaries who inherited after 2019 must empty the account within 10 years, and — if the original owner had already started RMDs — also take annual RMDs from the Single Life table in years 1–9. Spouses have more options, including treating the IRA as their own. Model the first-year figure with the beneficiary RMD calculator.
At what age do RMDs start?
RMDs begin at age 73 if you were born between 1951 and 1959, and at 75 if you were born in 1960 or later. Your first RMD can be delayed to April 1 of the following year.
How do I calculate my RMD?
Divide your prior-year December 31 balance by the Uniform Lifetime factor for your age. At 73 the factor is 26.5, so a $500,000 balance gives a $18,868 RMD. The factor shrinks each year.
What is the penalty for missing an RMD?
The penalty is 25% of the amount you failed to withdraw. It drops to 10% if you correct the shortfall and file Form 5329 within two years, and the IRS may waive it for reasonable cause.
Which RMD table do I use?
Account owners use the Uniform Lifetime Table. Beneficiaries of an inherited account use the Single Life Expectancy Table. Owners whose sole beneficiary is a much-younger spouse use the Joint Life table.
Do Roth accounts have RMDs?
Roth IRAs have no required minimum distributions during the original owner’s lifetime. As of 2024, Roth 401(k)s also no longer require lifetime RMDs. Inherited Roth accounts can still have distribution requirements.
What is the 10-year rule for inherited IRAs?
Most non-spouse beneficiaries who inherited after 2019 must empty the account within 10 years. If the original owner had begun RMDs, annual withdrawals from the Single Life table are also required in years 1 through 9.