--- title: "RMD Uniform Lifetime Table" description: "IRS Uniform Lifetime Table for calculating required minimum distributions (RMDs) from IRAs and retirement plans. Effective for distributions starting in 2022." canonical: https://www.getswoopr.com/tables/retirement/rmd-uniform-lifetime-table/ source: "Swoopr Investment: https://www.getswoopr.com" --- ## Direct Answer > To calculate your RMD, divide your December 31 prior-year account balance by the distribution period from this table for your age. For example, at age 75, divide by 24.6. This table applies to most IRA owners; use the Joint and Last Survivor Table if your sole beneficiary is a spouse more than 10 years younger. # RMD Uniform Lifetime Table ## IRS Uniform Lifetime Table (effective for distributions starting 2022) The table below is from IRS Publication 590-B, Appendix B, updated in 2022 to reflect longer life expectancies. The "Implied RMD %" is 1 divided by the distribution period, for reference only. | Age | Distribution Period (Years) | Implied RMD % | | --- | --- | --- | | 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% | Source: [IRS Publication 590-B, Appendix B: Uniform Lifetime Table](https://www.irs.gov/publications/p590b). Last verified: September 2026. Verify against the current publication before making decisions. ## How to use this table Use your age as of December 31 of the distribution year. Divide your December 31 prior-year account balance by the distribution period shown. If you turned 75 during 2025, use the distribution period for age 75 (24.6) and divide by your December 31, 2024 balance. ## Frequently asked questions How do I calculate my required minimum distribution? Divide your account balance on December 31 of the prior year by the distribution period from this table for your age. For example, if you are 75 and your IRA balance was $500,000, your RMD is $500,000 / 24.6 = $20,325. With multiple IRAs, calculate each separately but take the combined total from any one or combination. When did the RMD age change to 73? The SECURE Act (2019) raised the RMD age from 70.5 to 72. SECURE 2.0 (2022) further raised it to 73 for those born 1951-1959, and to 75 for those born in 1960 or later. The Uniform Lifetime Table was also updated in 2022, reducing RMD amounts compared to the prior table. What happens if I miss an RMD? SECURE 2.0 reduced the penalty for missing an RMD from 50% to 25% of the shortfall, and to 10% if corrected within a two-year window. The IRS has historically been willing to waive the penalty for first-time violations with reasonable cause. You can request a waiver on Form 5329. ## Worked Example: The Same Balance at Three Ages Take a hypothetical IRA worth $500,000 on December 31 of the prior year. At age 75 the distribution period is 24.6, so the required minimum distribution is $500,000 รท 24.6 = $20,325, 4.07% of the balance. At age 85 the period is 16.0 and the same balance requires $31,250, 6.25%. At age 95 it is 8.9, requiring $56,180, 11.24%. The balance did not change; the divisor did, which is why the implied percentage column rises every year. The divisor also shrinks faster than the balance usually grows. A balance earning 5% a year from age 75 while taking only the minimum would still be about $504,675 after the first year and the next year's divisor is 23.7, so the second RMD is about $21,294, up 4.8% on the first. Two reminders the table itself carries: use the age reached on December 31 of the distribution year, and use the Joint and Last Survivor Table instead if the sole beneficiary is a spouse more than ten years younger. All figures are hypothetical and the current IRS publication governs. ## Cite This Page If you reference this table in your own work, use the following citation format and add the date you accessed it: > Swoopr Editorial Team. (2026). *RMD Uniform Lifetime Table*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/rmd-uniform-lifetime-table/](https://www.getswoopr.com/tables/retirement/rmd-uniform-lifetime-table/) Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised. ## References - [IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs)](https://www.irs.gov/publications/p590b) [Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/) produces independent investment education and research content. Our writers and editors do not receive compensation from issuers, brokers, or asset promoters. For personal holdings disclosure, see our [conflicts-of-interest policy](https://www.getswoopr.com/legal/conflicts-of-interest/). Content is reviewed for factual accuracy before publication. 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