The formulas
- RMD = prior year-end balance / distribution period from Table III
How it works
Tax year: Uniform Lifetime Table in Publication 590-B (2025).
The required minimum distribution is the account balance at the end of the prior year divided by the distribution period in the Uniform Lifetime Table for the age you reach in the distribution year. Age 73 uses 26.5, age 75 uses 24.6 and age 80 uses 20.2. Distributions start in the year you reach age 73 if you were born 1951 to 1959, or age 75 if you were born in 1960 or later. The table runs from age 73 to 120 and over.
The tool uses Table III. Inherited accounts and spouses more than 10 years younger use other tables that are not included. Each plan sets its own balance and aggregation rules.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
Which balance do I use?
The balance at December 31 of the year before the distribution year.
Which table is used?
The Uniform Lifetime Table, Table III in Publication 590-B.
What divisor applies at age 73?
26.5.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.