IRS Required Minimum Distribution Table
| Age | RMD Divisor Bal./Div. | RMD % of Acct. Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.78% |
| 74 | 25.5 | 3.93% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.96% |
| 81 | 19.4 | 5.16% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.96% |
| 85 | 16 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.95% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.76% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.91% |
| 94 | 9.5 | 10.53% |
| Age | RMD Divisor Bal./Div. | RMD % of Acct. Balance |
|---|---|---|
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.91% |
| 97 | 7.8 | 12.83% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
| 101 | 6 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.24% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.40% |
| 108 | 3.9 | 25.65% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.58% |
| 111 | 3.4 | 29.42% |
| 112 | 3.3 | 30.31% |
| 113 | 3.1 | 32.26% |
| 114 | 3 | 33,34% |
| 115 | 2.9 | 34.49% |
| 116 | 2.8 | 35.72% |
| 117 | 2.7 | 37.04% |
IRA Accounts are valued at the close on December 31st each year and the required amount to be distributed the following year is the percentage stated by the owner's age attained at any date in the year of distribution. All RMD withdrawals must be completed by December 31st or IRA penalties will be incurred.
RMD withdrawals must begin at age 72.
Source data for the above Uniform Lifetime Table can be found on this page from the Federal Register.