How this number is made
A required minimum distribution is the prior year-end balance divided by a life-expectancy factor. This page uses the IRS uniform lifetime table for ages 72 through 95. It is the wrong table if your spouse is the sole beneficiary and more than ten years younger.
- Balance is the December 31 balance of the prior year.
- Age is the age you turn this year. The table here starts at 72.
Formula
RMD = balance ÷ uniform lifetime factor.
Worked example
With the figures already in the form, required minimum distribution is $16,260.
Questions
When did the starting age change?
Statute has moved the first RMD age more than once. This page does not decide whether you must take one. It only divides by the factor if your age is on the table.
What if my spouse is much younger?
Use the joint life table, not this one. The factor would be larger and the RMD smaller.