IRS uniform lifetime table

Use this table for calculating lifetime RMDs from IRAs and retirement plan accounts.

Example: Brian is a retired 401(k) participant who turned 76 on March 31. His daughter, Susan, is the beneficiary on his account. On December 31 of last year, the ending balance in his 401(k) was $262,000. To calculate his RMD for this year, he divides $262,000 by his life expectancy factor of 23.7 years. His distribution amount is $11,054.85.

Account balance / Life expectancy factor = RMD

$262,000 / 23.7 = $11,054.85


Withdrawals before age 59½ may be subject to income tax and, if applicable, to a 10% federal tax penalty.

Account owner's age

Life expectancy factor
72 27.4
73 26.5
74 25.5
75 24.6
76 23.7
77 22.9
78 22.0
79 21.1
80 20.2
81 19.4
82 18.5
83 17.7
84 16.8
85 16.0
86 15.2
87 14.4
88 13.7
89 12.9
90 12.2
91 11.5
92 10.8
93 10.1
94 9.5
95 8.9
96 8.4
97 7.8
98 7.3
99 6.8
100 6.4
101 6.0
102 5.6
103 5.2
104 4.9
105 4.6
106 4.3
107 4.1
108 3.9
109 3.7
110 3.5
111 3.4
112 3.3
113 3.1
114 3.0
115 2.9
116 2.8
117 2.7
118 2.5
119 2.3
120+ 2.0

         Source: Internal Revenue Service

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