Required Minimum Distributions (RMDs)

IRS Life Expectancy Tables

These are estimates only; check with your CPA or financial professional before making any decisions and taking action

SEPP and Inherited IRAs
	Age	Life Expectancy / RMD % Single Life Table
Inherited IRAs & SEPP	50	34.2 yrs / 2.92%
	51	33.3 yrs / 3.00%
	52	32.4 yrs / 3.09%
	53	31.4 yrs / 3.18%
	54	30.5 yrs / 3.28%
	55	29.6 yrs / 3.38%
	56	28.7 yrs / 3.48%
	57	27.9 yrs / 3.58%
	58	27.0 yrs / 3.70%
	59	26.1 yrs / 3.83%
	60	25.2 yrs / 3.97%
	61	24.3 yrs / 4.12%
	62	23.4 yrs / 4.27%
	63	22.5 yrs / 4.44%
	64	21.6 yrs / 4.63%
	65	20.8 yrs / 4.81%

Ordinary RMDs
	Age	Basic RMD Uniform Lifetime Table	Spouse 10+ yrs younger & is 100% beneficiary: Joint Life Table	Spouse 20+ yrs younger & is 100% beneficiary: Joint Life Table
Uniform + Joint Tables	73	25.5 yrs / 3.92%	28.3 yrs / 3.53%	31.9 yrs / 3.13%
	74	24.6 yrs / 4.07%	27.3 yrs / 3.66%	30.8 yrs / 3.25%
	75	23.7 yrs / 4.22%	26.4 yrs / 3.79%	29.7 yrs / 3.37%
	76	22.7 yrs / 4.41%	25.4 yrs / 3.94%	28.6 yrs / 3.50%
	77	21.8 yrs / 4.59%	24.5 yrs / 4.08%	27.4 yrs / 3.65%
	78	20.9 yrs / 4.78%	23.5 yrs / 4.26%	26.3 yrs / 3.80%
	79	20.2 yrs / 4.95%	22.6 yrs / 4.42%	25.1 yrs / 3.98%
	80	19.4 yrs / 5.15%	21.6 yrs / 4.63%	24.0 yrs / 4.17%
	81	18.5 yrs / 5.41%	20.7 yrs / 4.83%	22.8 yrs / 4.39%
	82	17.7 yrs / 5.65%	19.7 yrs / 5.08%	21.7 yrs / 4.61%
	83	16.8 yrs / 5.95%	18.8 yrs / 5.32%	20.5 yrs / 4.88%
	84	16.0 yrs / 6.25%	17.8 yrs / 5.62%	19.4 yrs / 5.16%
	85	15.2 yrs / 6.58%	16.9 yrs / 5.92%	18.2 yrs / 5.49%
	86	14.4 yrs / 6.94%	15.9 yrs / 6.29%	17.1 yrs / 5.85%
	87	13.6 yrs / 7.35%	14.9 yrs / 6.71%	15.9 yrs / 6.29%
	88	12.8 yrs / 7.81%	13.9 yrs / 7.19%	14.9 yrs / 6.71%
	89	12.0 yrs / 8.34%	12.9 yrs / 7.75%	13.9 yrs / 7.19%
	90	11.4 yrs / 8.77%	12.0 yrs / 8.33%	12.9 yrs / 7.75%
	91	10.8 yrs / 9.26%	11.0 yrs / 9.09%	12.0 yrs / 8.33%
	92	10.2 yrs / 9.80%	10.2 yrs / 9.80%	11.0 yrs / 9.09%
	93	9.6 yrs / 10.42%	9.4 yrs / 10.64%	10.2 yrs / 9.80%
	94	9.1 yrs / 10.99%	8.6 yrs / 11.63%	9.4 yrs / 10.64%
	95	8.6 yrs / 11.63%	7.9 yrs / 12.66%	8.6 yrs / 11.63%
	96	8.1 yrs / 12.35%	7.1 yrs / 14.08%	7.9 yrs / 12.66%
	97	7.6 yrs / 13.16%	6.5 yrs / 15.38%	7.1 yrs / 14.08%
	98	7.1 yrs / 14.08%	5.9 yrs / 16.95%	6.5 yrs / 15.38%
	99	6.7 yrs / 14.93%	5.3 yrs / 18.87%	5.9 yrs / 16.95%

RMD is calculated as: Ending Balance / Life Expectancy Factor ("# of years")

Table Descriptions

Single Life Table: Used for inherited IRAs and SEPP withdrawals.
Uniform Lifetime Table: For IRA owners age 73+ (and Joint Life Table doesn't apply)
Joint Life Table: Used when your spouse is 10+ years younger and is the sole beneficiary.

💡 Example: 2025 RMD Calculation

You turn 73 in October 2025
Your Required Minimum Distribution (RMD) is due for 2025
Use:

Age = 73 (as of 12/31/2025)
Account balance = value on 12/31/2024
Life expectancy = From Table III for age 73 →25.5
RMD = Account Balance / 25.5 ("# of years") = Account Balance * 3.92%

Source:IRS Pub 590-B, Appendix B (Tables I–III)

Last updated: September 2025

Assumptions for SEPP Examples (Ages 45–59)

Account balance used for illustrations: $2,000,000
Interest-rate cap for fixed methods per Notice 2022-6: 5% (greater of 5% or 120% mid-term AFR; we use 5% here)
Life expectancy factors for RMD method: IRS Table I (Single Life) — pulled from the singleLife array already defined above (ages 50–59 present)
Fixed amortization uses standard amortization formula with n = Single Life years and i = 5% (illustrative; actual SEPP permits other table selections)
Fixed annuitization requires an IRS annuity factor (mortality + interest) under Notice 2022-6; shown as “—” unless supplied

SEPP Examples (Ages 45–59): RMD vs Fixed Amortization vs Fixed Annuitization
Age	Single Life Years (Table I)	RMD Method (Year 1)	Fixed Amortization (5%, over Table I years)	Fixed Annuitization (IRS annuity factor)
45	—	—	—	—
46	—	—	—	—
47	—	—	—	—
48	—	—	—	—
49	—	—	—	—
50	34.2	$58,480	$123,230	—
51	33.3	$60,060	$124,528	—
52	32.4	$61,728	$125,914	—
53	31.4	$63,694	$127,567	—
54	30.5	$65,574	$129,166	—
55	29.6	$67,568	$130,879	—
56	28.7	$69,686	$132,719	—
57	27.9	$71,685	$134,470	—
58	27.0	$74,074	$136,584	—
59	26.1	$76,628	$138,864	—

To populate ages 45–49, add their Single Life factors to the singleLife array above (format: [age, "X.Y yrs / Z.ZZ%"]). Once added, the table will auto-compute RMD and fixed-amortization amounts.

Method references: IRS SEPP • Notice 2022-6 • Pub. 590-B