Aug 26, 2025 · * Table 1 - Single Life Expectancy, Appendix B, Publication 590-B. Learn the required minimum distributions for your designated IRA beneficiaries.

Use to calculate Required Minimum Distributions from IRAs and qualified plans during owner’s life. If owner has spousal beneficiary more than 10 years younger, instead use Joint Life Table from IRS Pub. 590-B. Percentages are calculated by dividing 1 by the life expectancy factor.

This table generally applies for distribution calendar years beginning on or after January 1, 2022. However, transition rules under the regulations may apply to certain beneficiaries when the original account owner or their surviving spouse died before January 1, 2022.

3 days ago · The table shown below is the Uniform Lifetime Table, the most commonly used of three life-expectancy charts that help retirement account holders figure mandatory distributions.

Jun 13, 2025 · In general, you must take your first RMD by April 1 of the year after you reach RMD age (though, there are some exceptions, as we'll see below). For every year after that, you'll have to take your RMDs by December 31. The table below covers what you should know about starts dates for different kinds of accounts.

equired distributions. Most IRA owners will use this table, but here is one exception. If the spouse is the sole beneficiary for the entire year AND is more than 10 years younger than the IRA owner, do not use this

Apr 16, 2025 · Here is the RMD table for 2024 and 2025 (it’s gone unchanged since 2022), which is based on the IRS’ Uniform Lifetime Table.

Retirement Accounts Required Minimum Distributions (RMDs) for IRA Owners Uniform Lifetime Table Use for unmarried participants, married participants whose spouses are not more than 10 y. ars younger, and married participants whose spouses are not the sol. .... 10.8 93 ..................... 10.1 94 ..................... 9.5 95 .....

May 13, 2025 · The IRS provides tables that show you which life expectancy numbers to use based on your age and if you are sharing your RMD with a spouse. (Scroll down to see our calculator.)

Jun 24, 2025 · To determine the correct annual withdrawal amount, the IRS provides life expectancy tables. The two most common are the Uniform Lifetime Table and the Single Life Expectancy Table. Each table applies to different individuals based on their relationship to the retirement account.