Required Minimum Distributions (RMDs)

↓ Calculate your first RMD ↓ RMDs for inherited IRAs ↓ Penalty-free early access

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


		RMD %	If spouse is 100% beneficiary, and 10+ yrs younger,
		Uniform Lifetime Table	the Joint Life Table may apply. detailed example 👇
	Age	for individuals	12 yrs younger	20 yrs younger	29 yrs younger
Uniform + Joint Tables	73	26.5 yrs 3.77%	27.9 yrs 3.58%	34.2 yrs 2.92%	42.3 yrs 2.36%
	74	25.5 yrs 3.92%	27.0 yrs 3.70%	33.3 yrs 3.00%	41.3 yrs 2.42%
	75	24.6 yrs 4.07%	26.1 yrs 3.83%	32.4 yrs 3.09%	40.3 yrs 2.48%
	76	23.7 yrs 4.22%	25.2 yrs 3.97%	31.4 yrs 3.18%	39.4 yrs 2.54%
	77	22.9 yrs 4.37%	24.3 yrs 4.12%	30.5 yrs 3.28%	38.4 yrs 2.60%
	78	22.0 yrs 4.55%	23.4 yrs 4.27%	29.6 yrs 3.38%	37.5 yrs 2.67%
	79	21.1 yrs 4.74%	22.5 yrs 4.44%	28.7 yrs 3.48%	36.5 yrs 2.74%
	80	20.2 yrs 4.95%	21.6 yrs 4.63%	27.8 yrs 3.60%	35.5 yrs 2.82%
	81	19.4 yrs 5.15%	20.7 yrs 4.83%	26.9 yrs 3.72%	34.6 yrs 2.89%
	82	18.5 yrs 5.41%	19.9 yrs 5.03%	26.0 yrs 3.85%	33.7 yrs 2.97%
	83	17.7 yrs 5.65%	19.0 yrs 5.26%	25.1 yrs 3.98%	32.7 yrs 3.06%
	84	16.8 yrs 5.95%	18.2 yrs 5.49%	24.2 yrs 4.13%	31.8 yrs 3.14%
	85	16.0 yrs 6.25%	17.4 yrs 5.75%	23.3 yrs 4.29%	30.9 yrs 3.24%
	86	15.2 yrs 6.58%	16.5 yrs 6.06%	22.5 yrs 4.44%	30.0 yrs 3.33%
	87	14.4 yrs 6.94%	15.7 yrs 6.37%	21.6 yrs 4.63%	29.1 yrs 3.44%
	88	13.7 yrs 7.30%	14.9 yrs 6.71%	20.8 yrs 4.81%	28.2 yrs 3.55%
	89	12.9 yrs 7.75%	14.2 yrs 7.04%	20.0 yrs 5.00%	27.3 yrs 3.66%
	90	12.2 yrs 8.20%	13.4 yrs 7.46%	19.1 yrs 5.24%	26.4 yrs 3.79%
	91	11.5 yrs 8.70%	12.7 yrs 7.87%	18.3 yrs 5.46%	25.6 yrs 3.91%
	92	10.8 yrs 9.26%	11.9 yrs 8.40%	17.5 yrs 5.71%	24.7 yrs 4.05%
	93	10.1 yrs 9.90%	11.3 yrs 8.85%	16.7 yrs 5.99%	23.8 yrs 4.20%
	94	9.5 yrs 10.53%	10.6 yrs 9.43%	15.9 yrs 6.29%	23.0 yrs 4.35%
	95	8.9 yrs 11.24%	9.9 yrs 10.10%	15.1 yrs 6.62%	22.2 yrs 4.50%
	96	8.4 yrs 11.90%	9.3 yrs 10.75%	14.3 yrs 6.99%	21.3 yrs 4.69%
	97	7.8 yrs 12.82%	8.7 yrs 11.49%	13.6 yrs 7.35%	20.5 yrs 4.88%
	98	7.3 yrs 13.70%	8.2 yrs 12.20%	12.9 yrs 7.75%	19.7 yrs 5.08%
	99	6.8 yrs 14.71%	7.6 yrs 13.16%	12.2 yrs 8.20%	18.9 yrs 5.29%
	100	6.4 yrs 15.63%	7.2 yrs 13.89%	11.5 yrs 8.70%	18.1 yrs 5.52%
	101	6.0 yrs 16.67%	6.7 yrs 14.93%	10.8 yrs 9.26%	17.3 yrs 5.78%
Table Descriptions: IRS Table I - Single Life Table: Used for inherited IRAs and qualifying early distribution programs. IRS Table II - Joint Life Table: Used when your spouse is 10+ years younger and is the sole beneficiary. see table: IRS Pub 590b p59, IRS.com, ECFR.gov IRS Table III - Uniform Lifetime Table (ordinary RMDs): For IRA owners age 73+ (and Joint Life Table doesn’t apply). look-up your exact age pair from Table III choose your look-up table: IRS Pub 590b p59 IRS.com ECFR.gov (same data)

Example:

First RMD Calculation

You turned 72 in October 2024
2025 is your first RMD Distribution Year:

Age = 73 by year-end
Account balance = value on 12/31/2024
Life expectancy = From Uniform Lifetime Table (Table III) for age 73 → 26.5 years / 3.77%
RMD = Account Balance / 26.5 ("# of years") or Account Balance * 3.77%
Your first RMD year has a grace period:

For your initial RMD, you get until April 1, 2026, but delaying means two taxable RMDs must be taken in 2026 (2025 & 2026).

In 2026 your RMD is 3.92% (of the account balance on 12/31/2025), and the distribution must be taken by Dec. 31, 2026

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

Special case when spouse is 10+ years younger:

Joint Life Table* Case Study
*spouse must be 10+ years younger before considering this table

This example shows how RMDs can be lower when spouse is the sole beneficiary for the entire distribution year.
Joint Life Table RMDs apply where the spouse is exactly 20 years younger.


Distribution Year	Age this year	Valuation Date	Beneficiary status during the year	Standard RMD: Uniform Lifetime Table	Joint Life Table RMD, spouse: 20 yrs younger	RMD Due Date
2024	72	Dec. 31, 2023	No RMD required. Under SECURE 2.0, first RMD age is 73 (in distribution year)
2025	73	Dec. 31, 2024	Spouse added as sole beneficiary during 2025 → too late for 2025 (not sole for entire year)	26.5 yrs 3.77% *	34.2 yrs 2.92%	April 1, 2026 (initial grace period)
2026	74	Dec. 31, 2025	Spouse remains sole beneficiary for entire year	25.5 yrs 3.92%	33.3 yrs 3.00%	Dec. 31, 2026
2027	75	Dec. 31, 2026	Spouse continues as sole beneficiary all of 2027	24.6 yrs 4.07%	32.4 yrs 3.09%	Dec. 31, 2027
2028	76	Dec. 31, 2027	Child added as co-primary in July 2028 → spouse not sole beneficiary for entire year	23.7 yrs 4.22%	31.4 yrs 3.18%	Dec. 31, 2028
More examples 👆

Timing is year-by-year: Beneficiary designations affect RMDs only on a year-by-year basis. No retroactive “catch-up” applies.
Multiple IRAs: Each IRA is calculated separately. One IRA can qualify for Joint Life if spouse is sole beneficiary, while another with different beneficiaries must use the Uniform Table.
Secondary Beneficiaries: Contingent beneficiaries are ignored (children, etc.). What matters is whether anyone else is a primary beneficiary during that year.

* First RMD distributions get a grace period: withdrawal may be delayed until April 1, 2026 in this example. NOTE: delaying means two RMDs must be taken in 2026 (one for 2025 and one for 2026). For age 73, the Uniform Lifetime Table factor is 26.5 (3.77%). This is the official first-year RMD percentage under current law (SECURE 2.0).

Sources: IRS Pub. 590-B • Treasury Reg. §1.401(a)(9)-5, Q&A-4 — designated beneficiary must be sole for the entire distribution year (for lifetime RMDs).

Inherited IRAs and Early Distributions (SoSEPP)
Inherited IRAs can have RMDs. If so, there can be tricky rules to determine the "Age".
Those rules (what row applies for you here) are here: IRS: Inherited IRAs

Traditional IRAs can qualify for penalty-free early distributions when
part of a qualifying series of substantially equal periodic payments (SoSEPP)

Single Life Table
	Age	Life Expectancy / RMD %
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%

Example:

SEPP: RMD method vs. others two options

Account balance used for illustrations: $1,000,000
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 Table) 👆
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 “—” = work in progress

SEPP Options - RMD vs. Fixed Amortization vs. Fixed Annuitization
For every $1,000,000 in the IRA account on 12/31 of prior year
Age	Single Life Years (Table I)	RMD Method (Year 1)	Fixed Amortization (5%, over Table I years)	Fixed Annuitization (IRS annuity factor)
45	39.8	$25,126	$58,373	—
46	38.8	$25,773	$58,866	—
47	37.9	$26,385	$59,338	—
48	36.9	$27,100	$59,897	—
49	36.0	$27,778	$60,434	—
50	34.2	$29,240	$61,615	—
51	33.3	$30,030	$62,264	—
52	32.4	$30,864	$62,957	—
53	31.4	$31,847	$63,784	—
54	30.5	$32,787	$64,583	—
55	29.6	$33,784	$65,440	—
56	28.7	$34,843	$66,360	—
57	27.9	$35,842	$67,235	—
58	27.0	$37,037	$68,292	—
59	26.1	$38,314	$69,432	—

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

Last updated: October 2025

Required Minimum Distributions (RMDs)

↓ Calculate your first RMD↓ RMDs for inherited IRAs↓ Penalty-free early accessThese are estimates only; check with your CPA or financial professional before making any decisions and taking action

Example:

First RMD Calculation

Special case when spouse is 10+ years younger:

Joint Life Table* Case Study *spouse must be 10+ years younger before considering this table

Example:

SEPP: RMD method vs. others two options

↓ Calculate your first RMD ↓ RMDs for inherited IRAs ↓ Penalty-free early access

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

Joint Life Table* Case Study
*spouse must be 10+ years younger before considering this table