Free tool

RMD calculator for IRAs and inherited IRAs

Run a client's required minimum distribution in a few fields. You get the amount, the IRS divisor and the table it came from, and for an inherited IRA, the 10-year rule deadline where it applies. Built on IRS Publication 590-B (2025).

An estimate, not tax or investment advice. It covers traditional IRAs under the rules in Pub 590-B; check the figure with the IRA custodian before acting.

How an RMD is worked out

An RMD is the IRA balance on December 31 of last year divided by a divisor from an IRS life expectancy table. Which table, and which age, depends on who owns the account.

Owners use the Uniform Lifetime Table (Table III) at their age on their birthday this year. If their spouse is the sole beneficiary and more than 10 years younger, they use the Joint and Last Survivor Table (Table II) instead.
RMDs start at 73 for people born from 1951 to 1959 and at 75 for people born in 1960 or later. The first one can wait until April 1 of the next year; after that, December 31.
Beneficiaries use the Single Life Expectancy Table (Table I). Most non-spouse beneficiaries look up their age once, for the year after the death, and subtract 1 each year after. A spouse looks up their age again every year.
The 10-year rule applies to most non-spouse beneficiaries of owners who died after 2019: the account must be empty by December 31 of the 10th year after the death. If the owner had reached their required beginning date, annual RMDs apply in the years before that too.

For an advisor, the work is doing this for every client with an IRA, every year, with the right balance and the right beneficiary facts. That is the kind of client work Marloo, the AI CRM for financial advisors, is built to keep track of.

RMD table: the IRS Uniform Lifetime Table

Table III from Pub 590-B, Appendix B, in use since 2022. Find the owner's age at their birthday in the distribution year and divide last December 31's balance by the number next to it.

Uniform Lifetime Table, ages 72 to 88
Age	Divisor
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7

Uniform Lifetime Table, ages 89 to 105
Age	Divisor
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6

Uniform Lifetime Table, ages 106 to 120 and over
Age	Divisor
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120 and over	2.0

Single Life Expectancy Table (Table I), for beneficiaries

Life expectancy by age, from Pub 590-B, Appendix B. Beneficiaries use the age they reach in the year after the owner's death, then subtract 1 for each later year (a sole spouse beneficiary looks it up again each year).

Single Life Expectancy Table, ages 0 to 30
Age	Life expectancy
0	84.6
1	83.7
2	82.8
3	81.8
4	80.8
5	79.8
6	78.8
7	77.9
8	76.9
9	75.9
10	74.9
11	73.9
12	72.9
13	71.9
14	70.9
15	69.9
16	69.0
17	68.0
18	67.0
19	66.0
20	65.0
21	64.1
22	63.1
23	62.1
24	61.1
25	60.2
26	59.2
27	58.2
28	57.3
29	56.3
30	55.3

Single Life Expectancy Table, ages 31 to 61
Age	Life expectancy
31	54.4
32	53.4
33	52.5
34	51.5
35	50.5
36	49.6
37	48.6
38	47.7
39	46.7
40	45.7
41	44.8
42	43.8
43	42.9
44	41.9
45	41.0
46	40.0
47	39.0
48	38.1
49	37.1
50	36.2
51	35.3
52	34.3
53	33.4
54	32.5
55	31.6
56	30.6
57	29.8
58	28.9
59	28.0
60	27.1
61	26.2

Single Life Expectancy Table, ages 62 to 92
Age	Life expectancy
62	25.4
63	24.5
64	23.7
65	22.9
66	22.0
67	21.2
68	20.4
69	19.6
70	18.8
71	18.0
72	17.2
73	16.4
74	15.6
75	14.8
76	14.1
77	13.3
78	12.6
79	11.9
80	11.2
81	10.5
82	9.9
83	9.3
84	8.7
85	8.1
86	7.6
87	7.1
88	6.6
89	6.1
90	5.7
91	5.3
92	4.9

Single Life Expectancy Table, ages 93 to 120 and over
Age	Life expectancy
93	4.6
94	4.3
95	4.0
96	3.7
97	3.4
98	3.2
99	3.0
100	2.8
101	2.6
102	2.5
103	2.3
104	2.2
105	2.1
106	2.1
107	2.1
108	2.0
109	2.0
110	2.0
111	2.0
112	2.0
113	1.9
114	1.9
115	1.8
116	1.8
117	1.6
118	1.4
119	1.1
120 and over	1.0

Methodology and sources

The calculator follows IRS Publication 590-B (2025). The tables on this page and in the calculator were taken from the publication and checked number by number against the regulation they come from. Where the rules are unsettled or the sources disagree, the calculator says so instead of picking an answer.

IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs). For use in preparing 2025 returns. Chapter 1 sets out the RMD rules for owners and beneficiaries; Appendix B holds Tables I, II and III, which apply from 2022.
26 CFR 1.401(a)(9)-9, Life expectancy and Uniform Lifetime tables (eCFR, current as of November 2026). The regulation the tables come from, set by Treasury Decision 9930 (85 FR 72472, November 12, 2020). Every table value on this page was checked against both this and Pub 590-B.
Treasury Decision 10001, final RMD regulations, 89 FR 58886 (July 19, 2024). Sets the RMD age by year of birth under SECURE 2.0: 73 for people born 1951 to 1958, 75 for people born in 1960 or later. Also defines the age of majority for a minor child beneficiary as 21.
Proposed regulations REG-103529-23, 89 FR 58644 (July 19, 2024). Proposes age 73 for people born in 1959, where the statute reads as both 73 and 75.
IRS Notice 2024-35, Internal Revenue Bulletin 2024-19 (May 6, 2024). Extends to 2024 the relief for certain missed annual RMDs under the 10-year rule, after relief for 2021, 2022 and 2023, and says the final regulations apply from 2025.
IRS, Retirement topics: Required minimum distributions (RMDs) (reviewed April 8, 2026). First RMD due by April 1 of the year after reaching RMD age; later RMDs by December 31.

What it does not cover

Owners who died before 2020, and any distribution year before 2022 (older rules and tables).
Born in 1959: the law reads as both 73 and 75. Proposed IRS regulations from July 2024 say 73, which the calculator uses; they were not final when this page was published.
A spouse more than 10 years younger is judged by birth year. If the gap is close to 10 years, check exact birth dates.
Table II for an owner aged 90 and a spouse aged 76: Pub 590-B (2025) prints 14.8 and the regulation prints 14.7, so the calculator asks you to confirm with the custodian. Table II is used for spouses aged 20 or over, the youngest age Pub 590-B prints.
A surviving spouse who treats the IRA as their own, or who elects to be treated as the deceased owner. The calculator assumes the spouse keeps it as an inherited IRA.
Trusts, multiple beneficiaries sharing one account, the year-of-death RMD, IRA annuities, and 401(k) or 403(b) plans, which can have different rules.

RMD questions advisors get asked

When do required minimum distributions start?

For traditional IRAs, RMDs start in the year the owner reaches their RMD age: 73 for people born from 1951 to 1959, and 75 for people born in 1960 or later. The first RMD can wait until April 1 of the following year; every later RMD is due by December 31. Roth IRA owners have no RMDs.

How is an RMD calculated?

Divide the IRA balance on December 31 of the prior year by the divisor for the owner's age at their birthday in the distribution year. Most owners use the Uniform Lifetime Table (Table III). If the owner's spouse is the sole beneficiary and more than 10 years younger, the Joint and Last Survivor Table (Table II) gives a larger divisor and a smaller RMD.

How do RMDs work for an inherited IRA?

It depends on who inherited and whether the owner died before or after their required beginning date. Most adult children and other non-spouse beneficiaries must empty the account by the end of the 10th year after the death, and also take annual RMDs in years 1 to 9 if the owner had reached their required beginning date. Spouses, minor children, disabled or chronically ill beneficiaries, and beneficiaries not more than 10 years younger than the owner can generally take RMDs over their life expectancy, using the Single Life Expectancy Table (Table I).

What is the reduce-by-one method?

A non-spouse beneficiary looks up their life expectancy once, in Table I, for their age in the year after the owner's death. Each later year, they subtract 1 from that number instead of looking it up again. A surviving spouse who is the sole beneficiary looks up their age in Table I again every year.

Do inherited Roth IRAs have RMDs?

Yes. Roth IRA owners never have RMDs, but beneficiaries do. The rules are the same as for a traditional IRA whose owner died before their required beginning date, so most non-spouse beneficiaries have no annual RMD and must empty the account under the 10-year rule.

What happens if an RMD is missed?

The shortfall can owe a 25% excise tax. It drops to 10% if the missed amount is taken and a return reflecting the tax is filed within the correction window. Pub 590-B explains the window and how to ask for a waiver.