Required Minimum Distribution Table
The Uniform Distribution Table is the life expectancy table used by an IRA owner to calculate the required minimum distribution from an individual retirement account.
In general, an IRA account owner or retirement plan participant must take the first distribution by April 1st of the year following the year in which he or she turns 70½. This is called the required beginning date.
A required minimum distribution (RMD) must be taken by December 31st every year thereafter.
The Uniform Distribution Table is the life expectancy table used by an IRA owner or plan participant to calculate the required minimum distribution (RMD).
For most IRA account owner’s, the life expectancy will be calculated based on the Uniform Distribution Table. A different life expectancy table must be used if any of the following are true:
- Sole beneficiary is spouse and he/she is more than 10 years younger than account owner.
- The account owner is deceased.
| Uniform Distribution Table | |||
|---|---|---|---|
|
Age of IRA Owner OR Plan Participant |
Life Expectancy (years) |
Age of IRA Owner OR Plan Participant |
Life Expectancy (years) |
| 70 | 27.4 | 93 | 9.6 |
| 71 | 26.5 | 94 | 9.1 |
| 72 | 25.6 | 95 | 8.6 |
| 73 | 24.7 | 96 | 8.1 |
| 74 | 23.8 | 97 | 7.6 |
| 75 | 22.9 | 98 | 7.1 |
| 76 | 22.0 | 99 | 6.7 |
| 77 | 21.2 | 100 | 6.3 |
| 78 | 20.3 | 101 | 5.9 |
| 79 | 19.5 | 102 | 5.5 |
| 80 | 18.7 | 103 | 5.2 |
| 81 | 17.9 | 104 | 4.9 |
| 82 | 17.1 | 105 | 4.5 |
| 83 | 16.3 | 106 | 4.2 |
| 84 | 15.5 | 107 | 3.9 |
| 85 | 14.8 | 108 | 3.7 |
| 86 | 14.1 | 109 | 3.4 |
| 87 | 13.4 | 110 | 3.1 |
| 88 | 12.7 | 111 | 2.9 |
| 89 | 12.0 | 112 | 2.6 |
| 90 | 11.4 | 113 | 2.4 |
| 91 | 10.8 | 114 | 2.1 |
| 92 | 10.2 | 115 | 1.9 |
Source: Internal Revenue Service, Publication 590
Return from Required Minimum Distribution Table to Retirement
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