The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s “Uniform …

Dec 16, 2025 · The table below is the Uniform Lifetime Table, the most commonly used of three life-expectancy charts that help retirement account holders figure their mandatory distributions.

equired distributions. Most IRA owners will use this table, but here is one exception. If the spouse is the sole beneficiary for the entire year AND is more than 10 years younger than the IRA …

This table generally applies for distribution calendar years beginning on or after January 1, 2022. However, transition rules under the regulations may apply to certain beneficiaries when the …

Jun 13, 2025 · In general, you must take your first RMD by April 1 of the year after you reach RMD age (though, there are some exceptions, as we'll see below). For every year after that, …

Compare IRS Required Minimum Distribution (RMD) tables: Single Life Table (for inherited IRAs), Uniform Lifetime Table (standard RMDs), and Joint Life Table (for spouses ≥10 years younger).

Jan 21, 2025 · Below is the IRS Uniform Lifetime Table, which outlines the distribution period in years for account holders. This table helps determine the RMD amount by dividing the total …

Use to calculate Required Minimum Distributions from IRAs and qualified plans during owner’s life. If owner has spousal beneficiary more than 10 years younger, instead use Joint Life Table …

Retirement Accounts Required Minimum Distributions (RMDs) for IRA Owners Uniform Lifetime Table Use for unmarried participants, married participants whose spouses are not more than …

Dec 17, 2025 · What changed and where to find it — IRS published new 2025 tables.