(Use this table for calculating lifetime RMDs from IRAs and retirement plan accounts when the spouse beneficiary is more than 10 years younger.)
Example: Jessica is a 72-year-old IRA owner. Her husband, Jeff, is the sole beneficiary on her account. Jeff is 60 years old. On December 31 of last year, Jessica’s ending account balance was $262,000. To calculate her RMD for this year, she divides $262,000 by the life expectancy factor of 27 years. Her distribution amount is $9,703.70.
| Account balance | / | Life expectancy factor | = | RMD |
| $262,000 | 27 | $9,703.70 |
| Your age2 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | ||
| Your spouse beneficiary’s age |
69 | 22.2 | 21.8 | 21.4 | 21.1 | 20.8 | 20.5 | 20.2 | 19.9 | 19.7 | 19.5 | 19.3 |
| 68 | 22.7 | 22.3 | 22.0 | 21.6 | 21.3 | 21.0 | 20.8 | 20.6 | 20.3 | 20.1 | 20.0 | |
| 67 | 23.2 | 22.8 | 22.5 | 22.2 | 21.9 | 21.6 | 21.4 | 21.2 | 21.0 | 20.8 | 20.6 | |
| 66 | 23.7 | 23.4 | 23.1 | 22.8 | 22.5 | 22.3 | 22.0 | 21.8 | 21.7 | 21.5 | 21.3 | |
| 65 | 24.3 | 23.9 | 23.7 | 23.4 | 23.1 | 22.9 | 22.7 | 22.5 | 22.4 | 22.2 | 22.1 | |
| 64 | 24.8 | 24.5 | 24.3 | 24.0 | 23.8 | 23.6 | 23.4 | 23.2 | 23.1 | 22.9 | 22.8 | |
| 63 | 25.4 | 25.2 | 24.9 | 24.7 | 24.5 | 24.3 | 24.1 | 23.9 | 23.8 | 23.7 | 23.6 | |
| 62 | 26.1 | 25.8 | 25.6 | 25.4 | 25.2 | 25.0 | 24.8 | 24.7 | 24.6 | 24.4 | 24.3 | |
| 61 | 26.7 | 26.5 | 26.3 | 26.1 | 25.9 | 25.7 | 25.6 | 25.4 | 25.3 | 25.2 | 25.1 | |
| 60 | 27.4 | 27.2 | 27.0 | 26.8 | 26.6 | 26.5 | 26.3 | 26.2 | 26.1 | 26.0 | 25.9 | |
| 59 | 28.1 | 27.9 | 27.7 | 27.5 | 27.4 | 27.2 | 27.1 | 27.0 | 26.9 | 26.8 | 26.7 | |
| 58 | 28.8 | 28.6 | 28.4 | 28.3 | 28.1 | 28.0 | 27.9 | 27.8 | 27.7 | 27.6 | 27.5 | |
| 57 | 29.5 | 29.4 | 29.2 | 29.1 | 28.9 | 28.8 | 28.7 | 28.6 | 28.5 | 28.4 | 28.4 | |
| 56 | 30.3 | 30.1 | 30.0 | 29.8 | 29.7 | 29.6 | 29.5 | 29.4 | 29.3 | 29.3 | 29.2 | |
| 55 | 31.1 | 30.9 | 30.8 | 30.6 | 30.5 | 30.4 | 30.3 | 30.3 | 30.2 | 30.1 | 30.1 | |
| 54 | 31.8 | 31.7 | 31.6 | 31.5 | 31.4 | 31.3 | 31.2 | 31.1 | 31.0 | 31.0 | 30.9 | |
| 53 | 32.6 | 32.5 | 32.4 | 32.3 | 32.2 | 32.1 | 32.0 | 32.0 | 31.9 | 31.8 | 31.8 | |
| 52 | 33.4 | 33.3 | 33.2 | 33.1 | 33.0 | 33.0 | 32.9 | 32.8 | 32.8 | 32.7 | 32.7 | |
| 51 | 34.3 | 34.2 | 34.1 | 34.0 | 33.9 | 33.8 | 33.8 | 33.7 | 33.6 | 33.6 | 33.6 | |
1 This is a partial table. For the complete table, please refer to IRS Publication 590.
2 For account owners who turn 70 between January and June, use the age 70 life expectancy factor to calculate the RMD. For account owners who turn 70 between July and December, use the age 71 life expectancy factor.