RMD Factor Table – Understand the Divisors Behind Your RMDs

What is an RMD factor?

RMD factors (also called life expectancy divisors) are the numbers you divide your prior year‑end balance by to get the current year’s required minimum distribution. Larger factors mean smaller withdrawals; factors decrease as you age, increasing RMDs.

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Table of contents

• How to use factors correctly
• Uniform Lifetime factors (selected)
• Joint & Last Survivor factors (spouse >10 years younger)
• Beneficiary/Single Life factors (inherited)
• IRS updates and what changed
• Planning tactics and step‑by‑step examples
• Common mistakes and how to avoid them
• FAQs
• Related calculators and guides

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How to use the factor correctly

1. Identify your applicable table (Uniform, Joint & Last Survivor, Single Life for beneficiaries)
2. Find your age in that table for the current year
3. Divide last December 31 balance by the factor
4. Result = this year’s RMD

Example: Balance $550,000; age 74; factor 23.8 → RMD ≈ $23,109.

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Uniform Lifetime factors (selected ages)

Age	Factor	Age	Factor
70	27.4	83	16.3
71	26.5	84	15.5
72	25.6	85	14.8
73	24.7	86	14.1
74	23.8	87	13.4
75	22.9	88	12.7
76	22.0	89	12.0
77	21.2	90	11.4
78	20.3	91	10.8
79	19.5	92	10.2
80	18.7	93	9.6
81	17.9	94	9.1
82	17.1	95	8.6

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Joint & Last Survivor factors: when spouse >10 years younger

If your spouse is your sole beneficiary and is more than 10 years younger, you can use larger factors (smaller RMDs). Example: Age 75 with spouse 60 → factor 25.4 instead of 22.9.

Owner Age	Spouse Age (≥10 yrs younger)	Factor
70	59	30.4
72	60	28.4
75	60	25.4
80	65	20.4

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Beneficiary (Single Life) factors: inherited accounts

Inherited IRAs often use the Single Life table (or 10‑year rule). Selected factors:

Age	Factor	Age	Factor
40	43.6	60	27.1
45	38.8	65	22.9
50	34.2	70	17.1
55	29.6	75	13.4

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How IRS updates affect factors

• Periodic table updates can lengthen factors (lowering RMDs) or vice versa
• SECURE‑era rules adjust start ages; always confirm current law
• Custodians adopt updated tables automatically, but verify your divisor each year

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Planning with factors (practical tips)

• Pre‑RMD Roth conversions shrink future balances → higher factor impact, lower RMD $ amount
• QCDs can satisfy IRA RMDs without increasing AGI (up to limits)
• With markets down, take RMDs from bond/cash sleeves and rebalance later
• Use spouse‑age planning if eligible for Joint table to reduce withdrawals

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Step‑by‑step examples

Example A: Uniform table with multiple IRAs

• IRA A $350,000; IRA B $250,000 (total $600,000)
• Age 73 → factor 24.7
• RMD = $600,000 ÷ 24.7 ≈ $24,291
• Distribution: take all from IRA A or split any way totaling $24,291

Example B: Joint table (spouse 12 years younger)

• Owner age 74; spouse age 62; IRA $520,000
• Joint factor 26.4 → RMD ≈ $19,697 (vs $21,849 using 23.8)
• Tax planning: combine with RMD Tax & Withholding

Example C: Inherited IRA (Single Life)

• Beneficiary age 50; factor 34.2; balance $180,000
• RMD = $180,000 ÷ 34.2 ≈ $5,263; reduce factor by 1.0 next year

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Common mistakes and fixes

• Using the Uniform table when spouse is >10 years younger → verify Joint eligibility
• Forgetting 401(k) RMDs (cannot aggregate with IRAs) → calculate per plan
• Using January balance instead of prior 12/31 balance → confirm statement date
• Ignoring inherited account rules → review Inherited IRA RMD Table

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Quick worksheet

1. Prior 12/31 balance: $________
2. Table: Uniform / Joint & Last Survivor / Single Life
3. Age this year: ________ Factor: ________
4. RMD = (1) ÷ Factor = $________

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FAQ

• Do Roth IRAs use factors? Owner Roth IRAs have no RMDs; inherited Roths differ.
• Can I switch tables mid‑year? No; your situation determines the applicable table.
• Are factors rounded? Use IRS‑published factors as given; calculators round the RMD result to cents.

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Related calculators and guides

• RMD Table Calculator: /calculator/rmd-table-calculator
• IRA RMD Table: /calculator/ira-rmd-table
• RMD Tax & Withholding Strategies: /calculator/rmd-tax-withholding-strategies
• RMD vs Roth Conversion Timing: /calculator/rmd-vs-roth-conversion-timing

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Related keywords we cover

• rmd divisor, life expectancy divisor
• irs uniform lifetime table factors, joint life expectancy table
• aggregate ira rmd vs 401(k) per-plan rmd rules
• first rmd april 1 rule, double‑year withdrawal risk