What is the IRS Uniform Lifetime Table?

The Uniform Lifetime Table (Table III) is the IRS table most IRA and 401(k) owners use to figure their RMD. It assigns a distribution period to each age from 72 (divisor 27.4) to 120 and over (divisor 2). RMD = prior-year-end balance ÷ the divisor for your age. The current table has been in effect for distribution years since 2022. (Source: IRS Publication 590-B (2025), Appendix B.)

How is an RMD calculated?

Take your account balance on December 31 of the prior year and divide it by the distribution period (divisor) for your age in the IRS Uniform Lifetime Table. For example, a $500,000 balance at age 73 (divisor 26.5) gives an RMD of $18,867.92; the same balance at age 80 (divisor 20.2) gives $24,752.48. (Source: IRS Publication 590-B (2025), Table III.)

When do required minimum distributions start?

Under the SECURE 2.0 Act of 2022, RMDs start at age 73 for anyone who reaches 72 after December 31, 2022. Your first RMD is due by April 1 of the year after you turn 73; every RMD after that is due by December 31. The starting age rises to 75 beginning in 2033. (Source: IRS Publication 590-B (2025), "Age 73 for tax years 2023 and later".)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No balances, ages, or other inputs are ever transmitted to any server.

RMD by Age — IRS Uniform Lifetime Table Divisors (2025)

Get one useful tool a week

Like this tool? Enter your email and we'll send you one genuinely useful Gera tool a week — plus a link to come back to this one. No spam, one-click unsubscribe any time.

RMDs rise with age because the IRS distribution period (divisor) shrinks every year. At age 73 the divisor is 26.5 (about 3.77% of your balance); by age 90 it is 12.2 (about 8.20%). Your RMD = prior-year-end balance ÷ the divisor for your age.

Enter your balance and age below to get the exact figure, and see the divisor for every age from 72 to 120+.

Important: This computes the owner’s lifetime RMD using the IRS Uniform Lifetime Table (Table III). A different table applies if your sole beneficiary is a spouse more than 10 years younger (Joint Life Table II) or for an inherited IRA (Single Life Table I) — those are not computed here. Roth IRAs have no RMD during the owner’s lifetime. Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime); required beginning date per IRS Pub. 590-B “Age 73 for tax years 2023 and later” (SECURE 2.0 Act of 2022); figures for the 2025 tax year, table verified 2026-06-18. Confirm the current table at irs.gov. This is not tax or legal advice.