RMD calculator
A required minimum distribution is your account balance at the end of last year divided by the IRS figure for your age. At 75 that figure is 24.6.
A traditional IRA or similar account. Work out each account from its own balance.
Required minimum distribution at age 75
$20,325.20
- Figure for your age (applicable denominator)
- 24.6
- Share of the balance
- 4.07%
- Spread over 12 months
- $1,693.77
$500,000 divided by 24.6.
How the calculation works
The IRS publishes the Uniform Lifetime Table in Publication 590-B. You find the figure next to your age as of your birthday this year and divide last year's closing balance by it. The IRS's own example: a balance of $100,000 and an owner who turns 75 gives $100,000 ÷ 24.6, a required distribution of $4,065.
The starting age is 73 for tax years 2023 and later. The figure gets smaller each year, so the required share of the account grows as you age.
When this table does not apply
The Uniform Lifetime 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 sole beneficiary and is more than 10 years younger than you, the IRS uses a different table (Table II in Publication 590-B).
Uniform Lifetime Table
| Age | Divide the balance by |
|---|---|
| 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 |
| Age | Divide the balance by |
|---|---|
| 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 |
Questions people ask
At what age do required minimum distributions start?
Age 73, for tax years 2023 and later.
How is an RMD calculated?
Divide the account balance at the end of the previous year by the figure for your age in the IRS Uniform Lifetime Table.
What is the RMD on $100,000 at age 75?
The figure for age 75 is 24.6, so the required distribution is $100,000 ÷ 24.6, or $4,065. This is the example the IRS gives in Publication 590-B.
Check our work
Every figure on this page was read from these official documents. Follow the links and compare.
- Publication 590-B, Distributions from Individual Retirement ArrangementsInternal Revenue Service. Read on November 12, 2026.