RMD Calculator Table (Uniform Lifetime)
Estimate your Required Minimum Distribution (RMD) using the IRS Uniform Lifetime Table divisors. Enter your values, then generate your one-year result plus a forward projection table.
Educational tool only. Confirm your exact divisor and tax treatment with current IRS guidance or a qualified tax advisor.
What is an RMD calculator table?
An RMD calculator table helps you estimate the minimum amount you must withdraw each year from tax-deferred retirement accounts such as a traditional IRA or most 401(k) plans. The core formula is simple: divide your prior year-end account balance by the IRS life expectancy factor for your age.
How this RMD tool works
Inputs used
- Distribution year: The year you are calculating.
- Age: Your age as of December 31 of that year.
- Prior year-end balance: December 31 balance from the year before.
- Factor source: Uniform Lifetime Table (default) or a manual factor from another IRS table.
For most account owners, the Uniform Lifetime Table applies. If your spouse is your sole beneficiary and is more than 10 years younger, you may need the Joint Life table and a different divisor.
RMD rule reminders (2026 context)
- Under SECURE 2.0, many taxpayers now begin RMDs at age 73, and for younger cohorts the starting age can be 75.
- Roth IRAs generally do not require RMDs during the original owner’s lifetime.
- You can usually aggregate IRA RMD amounts across multiple IRAs, but 401(k) plans often require plan-by-plan distributions.
Uniform Lifetime Table quick reference
Below are selected divisors frequently used in retirement planning calculations.
| Age | Divisor | Age | Divisor | Age | Divisor |
|---|---|---|---|---|---|
| 72 | 27.4 | 80 | 20.2 | 88 | 13.7 |
| 73 | 26.5 | 81 | 19.4 | 89 | 12.9 |
| 74 | 25.5 | 82 | 18.5 | 90 | 12.2 |
| 75 | 24.6 | 83 | 17.7 | 91 | 11.5 |
| 76 | 23.7 | 84 | 16.8 | 92 | 10.8 |
| 77 | 22.9 | 85 | 16.0 | 93 | 10.1 |
| 78 | 22.0 | 86 | 15.2 | 94 | 9.5 |
| 79 | 21.1 | 87 | 14.4 | 95 | 8.9 |
Example
If your prior year-end IRA balance is $500,000 and your age is 73, the Uniform Lifetime factor is 26.5. Your estimated RMD is $18,867.92 ($500,000 ÷ 26.5).
Common RMD mistakes to avoid
- Using the wrong year-end balance.
- Selecting the wrong IRS divisor table.
- Forgetting that inherited IRAs follow different rules.
- Missing deadlines and triggering avoidable IRS penalties.
Final thought
This calculator is designed for planning and education. For real distributions, verify details with your custodian and tax professional so your traditional IRA RMD or 401(k) RMD is accurate for your specific situation.