IRS UNIFORM LIFETIME TABLE
To calculate RMDs, use the following formula for each account:
Account Balance
as of December 31 last year*
Life Expectancy Factor
see the Uniform Lifetime
Table** below to find the factor
using the age you turn this year
Your RMD
÷ =
Example
$100,000.00
Account Balance
as of December 31 last year*
23.7
Divisor
IRA owner turned 76 this year
÷ =
$4,219.41
Uniform Lifetime Table
72
73
74
75
76
77
78
79
80
81
82
83
Age
27.4
26.5
25.5
24.6
23.7
22.9
22.0
21.1
20.2
19.4
18.5
17.7
Life Expectancy
Factor
84
85
86
87
88
89
90
91
92
93
94
95
Age
16.8
16.0
15.2
14.4
13.7
12.9
12.2
11.5
10.8
10.1
9.5
8.9
Life Expectancy
Factor
PAGE 1 OF 2
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96
97
98
99
100
101
102
103
104
105
106
Age
8.4
7.8
7.3
6.8
6.4
6.0
5.6
5.2
4.9
4.6
4.3
Life Expectancy
Factor
109
110
111
112
113
114
115
116
117
118
Age
3.7
3.5
3.4
3.3
3.1
3.0
2.9
2.8
2.7
2.5
2.3
Life Expectancy
Factor
Uniform Lifetime Table (continued)
IRS UNIFORM LIFETIME TABLE
PAGE 2 OF 2
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Source: Amendments to the Income Tax Regulations (26 CFR part 1) under section 401(a)(9) of the Internal Revenue Code
(Code), §1.401(a)(9)-9 Life expectancy and distribution period tables, (c) Uniform Lifetime Table. This table generally applies for
distribution calendar years beginning on or after January 1, 2022. However, transition rules under the regulations may apply to
certain beneficiaries when the original account owner or their surviving spouse died before January 1, 2022. Please consult a tax
advisor to discuss whether the transition rules may apply to you.
* Adjust if you have assets that were in the process of being recharacterized, transferred or rolled over on December 31.
** The Uniform Lifetime Table can be used by all IRA owners, unless their sole beneficiary for the entire year is their spouse who
is more than 10 years younger. In that case, the regular Joint Life Expectancy Table is used, which could reduce the RMD even
further.
Note: If you are taking RMDs from an inherited IRA, the formula, example, and table above are not applicable.
Fidelity does not provide legal or tax advice, and the information provided is general in nature and should not be considered
legal or tax advice. Consult an attorney, tax professional, or other advisor regarding your specific legal or tax situation.
Fidelity Brokerage Services LLC, Member NYSE, SIPC,
900 Salem Street, Smithfield, RI 02917
538144.3.2
107
108
3.9
2.0
120 and older
119
4.1
