[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-571204-105":53,"doc-detail-571204-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","irs-uniform-lifetime-table-rmd-life-expectancy-factors","IRS Uniform Lifetime Table - RMD Life Expectancy Factors","","IRS Uniform Lifetime Table provides the life expectancy factor used to calculate required minimum distributions (RMDs) from retirement accounts. The method divides the account balance as of December 31 of the prior year by the factor corresponding to the age when the distribution year begins. The table lists factors by age, with an example calculation showing how the divisor is applied. Notes clarify when the table applies, key transition considerations, and that it does not apply to inherited IRA RMDs.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/irs-uniform-lifetime-table-rmd-life-expectancy-factors/571204/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/irs-uniform-lifetime-table-rmd-life-expectancy-factors/571204.png","ImageObject",442,249,{"name":88,"@type":89},"dabgoudw","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-27","2026-10-13",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"How is the RMD calculated using the Uniform Lifetime Table?","Question",{"text":109,"@type":110},"Use the account balance as of December 31 of last year divided by the life expectancy factor for the age you turn this year. The result is your RMD.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What does the Uniform Lifetime Table provide?",{"text":114,"@type":110},"It provides life expectancy factors keyed by age, which act as the divisor in the RMD calculation formula.",{"name":116,"@type":107,"acceptedAnswer":117},"When does the Uniform Lifetime Table not apply?",{"text":118,"@type":110},"It is not applicable for RMDs taken from an inherited IRA. It also notes that if the sole beneficiary is a spouse more than 10 years younger, the Joint Life Expectancy Table is used instead.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},571204,1792124154,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},3985747860484,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","IRS UNIFORM LIFETIME TABLE  \nTo calculate RMDs, use the following formula for each account:  \nAccount Balance  \nas of December 31 last year*  \n÷  \nLife Expectancy Factor  \nsee the Uniform Lifetime Table** below to find the factor using the age you turn this year  \n= Your RMD  \nExample  \n$100,000.00  \nAccount Balance  \nas of December 31 last year*  \n÷  \n 23.7   \nDivisor  \nIRA owner turned 76 this year  \n= $4,219.41   \nUniform Lifetime Table  \n\n| Age | Life Expectancy Factor |\n| --- | --- |\n| 72 | 27.4 |\n| 73 | 26.5 |\n| 74 | 25.5 |\n| 75 | 24.6 |\n| 76 | 23.7 |\n| 77 | 22.9 |\n| 78 | 22.0 |\n| 79 | 21.1 |\n| 80 | 20.2 |\n| 81 | 19.4 |\n| 82 | 18.5 |\n| 83 | 17.7 |\n\nLearn more about RMDs at Fidelity here  \n\n| Age | Life Expectancy Factor |\n| --- | --- |\n| 84 | 16.8 |\n| 85 | 16.0 |\n| 86 | 15.2 |\n| 87 | 14.4 |\n| 88 | 13.7 |\n| 89 | 12.9 |\n| 90 | 12.2 |\n| 91 | 11.5 |\n| 92 | 10.8 |\n| 93 | 10.1 |\n| 94 | 9.5 |\n| 95 | 8.9 |\n\nPAGE 1 OF 2  \nIRS UNIFORM LIFETIME TABLE  \nUniform Lifetime Table (continued)  \n\n| Age | Life Expectancy Factor |\n| --- | --- |\n| 96 | 8.4 |\n| 97 | 7.8 |\n| 98 | 7.3 |\n| 99 | 6.8 |\n| 100 | 6.4 |\n| 101 | 6.0 |\n| 102 | 5.6 |\n| 103 | 5.2 |\n| 104 | 4.9 |\n| 105 | 4.6 |\n| 106 | 4.3 |\n| 107 | 4.1 |\n| 108 | 3.9 |\n\n\n| Age | Life Expectancy Factor |\n| --- | --- |\n| 109 | 3.7 |\n| 110 | 3.5 |\n| 111 | 3.4 |\n| 112 | 3.3 |\n| 113 | 3.1 |\n| 114 | 3.0 |\n| 115 | 2.9 |\n| 116 | 2.8 |\n| 117 | 2.7 |\n| 118 | 2.5 |\n| 119 | 2.3 |\n| 120 and older | 2.0 |\n\nLearn more about RMDs at Fidelity here  \nSource: 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.  \n* Adjust if you have assets that were in the process of being recharacterized, transferred or rolled over on December 31.  \n** The Uniform Lifetime Table can be used by all IRA owners, unless their sole beneficiary for the entire year is their spouse whois more than 10 years younger. In that case, the regular Joint Life Expectancy Table is used, which could reduce the RMD even further.  \nNote: If you are taking RMDs from an inherited IRA, the formula, example, and table above are not applicable.  \nFidelity 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.  \nFidelity Brokerage Services LLC, Member NYSE, SIPC, 900 Salem Street, Smithfield, RI 02917  \n538144.3.2","cbCaim6sH3WOn3yA","https://ap.wps.com/l/cbCaim6sH3WOn3yA","pdf",97748,"English","# IRS RMD Calculation Formula\n## Example Calculation\n# Uniform Lifetime Table (Ages 72-108)\n# Uniform Lifetime Table (Ages 109-120 and older)\n# Source and Applicability Notes","[{\"question\":\"How is the RMD calculated using the Uniform Lifetime Table?\",\"answer\":\"Use the account balance as of December 31 of last year divided by the life expectancy factor for the age you turn this year. The result is your RMD.\"},{\"question\":\"What does the Uniform Lifetime Table provide?\",\"answer\":\"It provides life expectancy factors keyed by age, which act as the divisor in the RMD calculation formula.\"},{\"question\":\"When does the Uniform Lifetime Table not apply?\",\"answer\":\"It is not applicable for RMDs taken from an inherited IRA. It also notes that if the sole beneficiary is a spouse more than 10 years younger, the Joint Life Expectancy Table is used instead.\"}]","IRS Uniform Lifetime Table - RMD Life Expectancy Factors | PDF",1791902803]