RMD Calculator Table 2025 – IRS Uniform Lifetime

Introduction

In 2025, the Required Minimum Distribution (RMD) age is 73. If you turned 73 in 2024 or earlier, you must take an RMD by Dec 31, 2025.

Use the Uniform Lifetime Table below to calculate your divisor.

RMD = Account Balance (Dec 31, 2024) / Distribution Period

Example:

Use this table if you are unmarried, your spouse is not more than 10 years younger, or your spouse is not your sole beneficiary.

Age	Distribution Period	Age	Distribution Period	Age	Distribution Period
73	26.5	87	14.8	101	6.8
74	25.5	88	14.1	102	6.5
75	24.6	89	13.4	103	6.2
76	23.7	90	12.7	104	6.0
77	22.9	91	12.0	105	5.7
78	22.0	92	11.4	106	5.5
79	21.2	93	10.8	107	5.2
80	20.4	94	10.2	108	5.0
81	19.6	95	9.6	109	4.7
82	18.8	96	9.1	110	4.5
83	18.0	97	8.6	111	4.2
84	17.2	98	8.1	112	4.1
85	16.4	99	7.6	113	3.9
86	15.6	100	7.1	114	3.7

Start Age 73: If you were born in 1951, your first RMD year was 2024 (turning 73). If born in 1952, your first RMD year is 2025.
Deadline: Dec 31, 2025. (First-timers have until April 1, 2026, but that requires taking TWO RMDs in 2026).
Penalty: The penalty for missed RMDs is 25% (reduced to 10% if corrected promptly).

Single Life Expectancy Table: For beneficiaries of inherited IRAs.
Joint Life & Last Survivor Table: Only if your spouse is your sole beneficiary AND is more than 10 years younger than you.

Q: Can I take more than the RMD? A: Yes, you can cultivate as much as you want. The RMD is just the minimum.

Q: Does a Roth IRA have RMDs? A: No. Roth IRAs do not have RMDs during the owner's lifetime.

Q: Can I aggregate RMDs? A: Yes for IRAs (add them up and take from one). NO for 401(k)s (must take from each separately).