RMD at age 78: divide by 22
At 78, the IRS Uniform Lifetime Table figure is 22. Divide your IRA balance at the end of last year by 22 to get this year's required minimum distribution. That is about 4.55% of the balance.
| Balance on December 31 last year | RMD at 78 | Per month |
|---|---|---|
| $50,000 | $2,273 | $189 |
| $100,000 | $4,545 | $379 |
| $250,000 | $11,364 | $947 |
| $500,000 | $22,727 | $1,894 |
| $750,000 | $34,091 | $2,841 |
| $1,000,000 | $45,455 | $3,788 |
| $2,000,000 | $90,909 | $7,576 |
For your exact balance, use the RMD calculator.
How 78 compares with the years around it
At 77 the figure was 22.9. At 79 it will be 21.1, so the required share rises to about 4.74%. The figure falls every year, which is why the share you must take out keeps growing with age.
If your spouse is more than 10 years younger
When your spouse is the sole beneficiary and more than 10 years younger, the IRS uses its joint life table (Table II) instead, and the figure is larger, so the required amount is smaller. At 78:
- Spouse aged 67: divide by 22.7, about 4.41% of the balance.
- Spouse aged 63: divide by 25.6, about 3.91% of the balance.
- Spouse aged 58: divide by 29.6, about 3.38% of the balance.
The rest of the rules
Each year after the first, the distribution is due by December 31. If you have more than one traditional IRA, work out the amount for each one; you can then take the total from any one or more of them. Taking extra one year gives no credit toward the next. A qualified charitable distribution counts toward the amount. See the RMD rules and giving from an IRA.
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.