RMD table: Uniform Lifetime factors and start ages
Divide the retirement account balance at 31 December last year by the factor for your age this year. At 75 the factor is 24.6, so a $100,000 balance means a required minimum distribution of $4,065.04. Most people born 1951 to 1958 start at 73; those born in 1960 or later start at 75.
When RMDs start
| Year of birth | RMDs begin at age |
|---|---|
| Before 1951 | 72 (already required under the earlier rules) |
| 1951 to 1958 | 73 |
| 1959 | 73 or 75: the final IRS regulations leave this year unresolved |
| 1960 or later | 75 |
Source: IRS Internal Revenue Bulletin 2024-33, the final regulations under SECURE 2.0. They set 73 for people born from 1951 to 1958 and 75 from 1960, and leave 1959 to a later rule.
Uniform Lifetime Table
| Age | Factor | RMD per $100,000 | Age | Factor | RMD per $100,000 |
|---|---|---|---|---|---|
| 72 | 27.4 | $3,649.64 | 97 | 7.8 | $12,820.51 |
| 73 | 26.5 | $3,773.58 | 98 | 7.3 | $13,698.63 |
| 74 | 25.5 | $3,921.57 | 99 | 6.8 | $14,705.88 |
| 75 | 24.6 | $4,065.04 | 100 | 6.4 | $15,625.00 |
| 76 | 23.7 | $4,219.41 | 101 | 6.0 | $16,666.67 |
| 77 | 22.9 | $4,366.81 | 102 | 5.6 | $17,857.14 |
| 78 | 22.0 | $4,545.45 | 103 | 5.2 | $19,230.77 |
| 79 | 21.1 | $4,739.34 | 104 | 4.9 | $20,408.16 |
| 80 | 20.2 | $4,950.50 | 105 | 4.6 | $21,739.13 |
| 81 | 19.4 | $5,154.64 | 106 | 4.3 | $23,255.81 |
| 82 | 18.5 | $5,405.41 | 107 | 4.1 | $24,390.24 |
| 83 | 17.7 | $5,649.72 | 108 | 3.9 | $25,641.03 |
| 84 | 16.8 | $5,952.38 | 109 | 3.7 | $27,027.03 |
| 85 | 16.0 | $6,250.00 | 110 | 3.5 | $28,571.43 |
| 86 | 15.2 | $6,578.95 | 111 | 3.4 | $29,411.76 |
| 87 | 14.4 | $6,944.44 | 112 | 3.3 | $30,303.03 |
| 88 | 13.7 | $7,299.27 | 113 | 3.1 | $32,258.06 |
| 89 | 12.9 | $7,751.94 | 114 | 3.0 | $33,333.33 |
| 90 | 12.2 | $8,196.72 | 115 | 2.9 | $34,482.76 |
| 91 | 11.5 | $8,695.65 | 116 | 2.8 | $35,714.29 |
| 92 | 10.8 | $9,259.26 | 117 | 2.7 | $37,037.04 |
| 93 | 10.1 | $9,900.99 | 118 | 2.5 | $40,000.00 |
| 94 | 9.5 | $10,526.32 | 119 | 2.3 | $43,478.26 |
| 95 | 8.9 | $11,235.96 | 120 and over | 2.0 | $50,000.00 |
| 96 | 8.4 | $11,904.76 |
Source: IRS Publication 590-B (2025), Appendix B, Table III. The table is for unmarried owners, and for married owners whose spouse is not the sole beneficiary or is not more than 10 years younger. If your spouse is the sole beneficiary and more than 10 years younger, the IRS Joint Life and Last Survivor Table applies instead. Work out an RMD across several accounts with the RMD calculator.
How the table is worked out
The factors are copied from the IRS table and checked against it figure by figure; they are the same factors the RMD calculator uses. The RMD column is $100,000 divided by the factor. This is general information, not tax advice.
How to cite this table: FreecalcHub, “RMD Uniform Lifetime Table and start ages”, freecalchub.com/reference/rmd-uniform-lifetime-table/. Free to reuse with credit under CC BY 4.0.