IRS tables, checked against the regulation
RMD table and calculator: your required minimum distribution
Your required minimum distribution (RMD) for a year is the account balance on December 31 of the year before, divided by the distribution period for the age you reach that year. At 73 the period is 26.5, so an IRA worth $500,000 must pay out at least $18,867.92, 3.77% of the balance.
RMD calculator
The Uniform Lifetime Table
Account owners use this table unless their spouse is more than 10 years younger and is the sole beneficiary: then the joint table gives a smaller RMD. Find the age you reach in the distribution year, then divide your December 31 balance by the period beside it. Click an age for the RMD at that age on several balances.
| Age in the distribution year | Distribution period | Share of the balance | RMD on a $100,000 balance |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,650 |
| 73 | 26.5 | 3.77% | $3,774 |
| 74 | 25.5 | 3.92% | $3,922 |
| 75 | 24.6 | 4.07% | $4,065 |
| 76 | 23.7 | 4.22% | $4,219 |
| 77 | 22.9 | 4.37% | $4,367 |
| 78 | 22.0 | 4.55% | $4,545 |
| 79 | 21.1 | 4.74% | $4,739 |
| 80 | 20.2 | 4.95% | $4,950 |
| 81 | 19.4 | 5.15% | $5,155 |
| 82 | 18.5 | 5.41% | $5,405 |
| 83 | 17.7 | 5.65% | $5,650 |
| 84 | 16.8 | 5.95% | $5,952 |
| 85 | 16.0 | 6.25% | $6,250 |
| 86 | 15.2 | 6.58% | $6,579 |
| 87 | 14.4 | 6.94% | $6,944 |
| 88 | 13.7 | 7.30% | $7,299 |
| 89 | 12.9 | 7.75% | $7,752 |
| 90 | 12.2 | 8.20% | $8,197 |
| 91 | 11.5 | 8.70% | $8,696 |
| 92 | 10.8 | 9.26% | $9,259 |
| 93 | 10.1 | 9.90% | $9,901 |
| 94 | 9.5 | 10.53% | $10,526 |
| 95 | 8.9 | 11.24% | $11,236 |
| 96 | 8.4 | 11.90% | $11,905 |
| 97 | 7.8 | 12.82% | $12,821 |
| 98 | 7.3 | 13.70% | $13,699 |
| 99 | 6.8 | 14.71% | $14,706 |
| 100 | 6.4 | 15.62% | $15,625 |
| 101 | 6.0 | 16.67% | $16,667 |
| 102 | 5.6 | 17.86% | $17,857 |
| 103 | 5.2 | 19.23% | $19,231 |
| 104 | 4.9 | 20.41% | $20,408 |
| 105 | 4.6 | 21.74% | $21,739 |
| 106 | 4.3 | 23.26% | $23,256 |
| 107 | 4.1 | 24.39% | $24,390 |
| 108 | 3.9 | 25.64% | $25,641 |
| 109 | 3.7 | 27.03% | $27,027 |
| 110 | 3.5 | 28.57% | $28,571 |
| 111 | 3.4 | 29.41% | $29,412 |
| 112 | 3.3 | 30.30% | $30,303 |
| 113 | 3.1 | 32.26% | $32,258 |
| 114 | 3.0 | 33.33% | $33,333 |
| 115 | 2.9 | 34.48% | $34,483 |
| 116 | 2.8 | 35.71% | $35,714 |
| 117 | 2.7 | 37.04% | $37,037 |
| 118 | 2.5 | 40.00% | $40,000 |
| 119 | 2.3 | 43.48% | $43,478 |
| 120 and over | 2.0 | 50.00% | $50,000 |
How the RMD is worked out
- Take the balance of each IRA on December 31 of the previous year.
- Find the age you reach on your birthday in the distribution year in the table.
- Divide the balance by the distribution period: the result is the least you must withdraw that year.
Each IRA has its own RMD, but the amounts can be added up and taken from any one or more of your IRAs. Roth IRA owners have no RMDs. Employer plans such as a 401(k) work out their own RMD, which is taken from that plan.
Questions
What is the RMD at 73?
The balance on December 31 of the year before, divided by 26.5: about 3.77% of the account. On $500,000 that is $18,867.92.
Which balance do I use?
The value of the account at the end of December 31 of the year before the distribution year, as your IRA provider reports it.
Can I take more than the RMD?
Yes. The RMD is the minimum; taking more does not lower the RMD for the next year.
Do Roth IRAs have RMDs?
Not for the original owner. Beneficiaries who inherit a Roth IRA may have to take distributions: see the inherited IRA calculator.
Tables from IRS Publication 590-B (2025), checked entry by entry against 26 CFR 1.401(a)(9)-9. Estimates, not tax advice: your IRA provider and a tax professional can confirm your own RMD.
Inherited an IRA? Beneficiaries use a different table
Enter your age in the year after the death and the balance: see the first RMD and how the divisor drops by one each year.
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