This is the IRS Uniform Lifetime Table (Table III in Publication 590-B). Most people use it to work out their required minimum distribution (RMD) for each year.
How to use it: find your age in the table (your age on your birthday in the year you are taking the RMD). Divide your account balance on December 31 of the previous year by the number next to your age. The result is your RMD for the year.
New to RMDs? Read our guide to required minimum distributions, or use the RMD calculator.
Who uses this table
The table is for 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. If your spouse is the only beneficiary and is more than 10 years younger, the IRS has a different table that gives a smaller amount.
The table
| Age | Divisor (distribution period) |
|---|---|
| 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 and over | 2.0 |
Source: IRS Publication 590-B (2025), Table III. We checked this table against the IRS publication on 1 October 2026.
Quick examples
- Age 75 with $500,000: $500,000 ÷ 24.6 = $20,325.
- Age 80 with $500,000: $500,000 ÷ 20.2 = $24,752.
- Age 90 with $500,000: $500,000 ÷ 12.2 = $40,984.
The divisor falls as you get older, so the share of your account you must take out rises each year.
RMD calculator Enter your balance and birth year to get your required withdrawal.Sources
- IRS Publication 590-B (2025), Appendix B, Table III Uniform Lifetime
- IRS: Retirement topics, required minimum distributions
This article is for education and is not financial, tax or legal advice. Figures are checked against the sources above and may change. Read the full disclaimer.