[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-571208-105":53,"doc-detail-571208-en":126},{"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":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","required-minimum-distributions-tables-summary-guide-tables","Required-Minimum-Distributions-Tables-Summary-Guide - tables","","RMD tables provide uniform lifetime, single life expectancy, and joint-and-last-survivor factors used to calculate required minimum distributions from IRAs. The guide lists eligibility notes for uniform lifetime distributions, guidance for inherited IRAs, and a correction note for the “Subract 1 Rule.” It also includes a joint-and-last-survivor life expectancy matrix that specifies how to select the RMD factor from the IRA owner’s age and the spouse beneficiary’s age.",{"@graph":63,"@context":118},[64,80,101],{"@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/required-minimum-distributions-tables-summary-guide-tables/571208/",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/required-minimum-distributions-tables-summary-guide-tables/571208.png","ImageObject",442,249,{"name":88,"@type":89},"sagouaw","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-22","2026-10-13",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the Uniform Lifetime Table 1 used for?","Question",{"text":108,"@type":109},"It is used for unmarried owners, married owners whose spouse is not more than 10 years younger, and married owners whose spouse is not the sole beneficiary of the IRA. It also applies to certain IRA rollovers from a deceased spouse.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are Single Life Expectancy Table 1 and inherited IRAs related?",{"text":113,"@type":109},"Single Life Expectancy Table 1 is used for inherited IRAs. The guide also warns that the “Subract 1 Rule” may apply when calculating the RMD.",{"name":115,"@type":106,"acceptedAnswer":116},"How do you choose the correct factor in the Joint and Last Survivor table?",{"text":117,"@type":109},"Use the factor at the intersection of the IRA owner’s age and the spouse beneficiary’s age. The table applies when the spouse is more than 10 years younger and the spouse is the sole beneficiary.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},571208,1792124337,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},3985747862151,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","2026 · RMD TABLES  \n\n| \u003Cbr>UNIFORM LIFETIME TABLE 1\u003Cbr>This table is used for:\u003Cbr> Unmarried owners.\u003Cbr> Married owners with a spouse that is not more than 10 years younger.\u003Cbr> Married owners with a spouse that is not the sole beneficiary3of the IRA.\u003Cbr> IRA rollovers from a deceased spouse 2\u003Cbr> When making the election to be treated as your deceased spouse. |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| AGE | FACTOR | W/D% |  | AGE | FACTOR | W/D% |\n| 73 | 26.5 | 3.77% |  | 89 | 12.9 | 7.75% |\n| 74 | 25.5 | 3.92% |  | 90 | 12.2 | 8.20% |\n| 75 | 24.6 | 4.07% |  | 91 | 11.5 | 8.70% |\n| 76 | 23.7 | 4.22% |  | 92 | 10.8 | 9.26% |\n| 77 | 22.9 | 4.37% |  | 93 | 10.1 | 9.90% |\n| 78 | 22.0 | 4.55% |  | 94 | 9.5 | 10.53% |\n| 79 | 21.1 | 4.74% |  | 95 | 8.9 | 11.24% |\n| 80 | 20.2 | 4.95% |  | 96 | 8.4 | 11.90% |\n| 81 | 19.4 | 5.15% |  | 97 | 7.8 | 12.82% |\n| 82 | 18.5 | 5.41% |  | 98 | 7.3 | 13.70% |\n| 83 | 17.7 | 5.65% |  | 99 | 6.8 | 14.71% |\n| 84 | 16.8 | 5.95% |  | 100 | 6.4 | 15.63% |\n| 85 | 16.0 | 6.25% |  | 101 | 6.0 | 16.67% |\n| 86 | 15.2 | 6.58% |  | 102 | 5.6 | 17.86% |\n| 87 | 14.4 | 6.94% |  | 103 | 5.2 | 19.23% |\n| 88 | 13.7 | 7.30% |  | 104 | 4.9 | 20.41% |\n\n\n| \u003Cbr>SINGLE LIFE EXPECTANCY TABLE 1\u003Cbr>This table is used for:\u003Cbr> Inherited IRAs 2\u003Cbr>Be mindful that the “Subract 1 Rule” may apply to your situation when calculating the RMD. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| AGE | FACTOR | W/D% |  | AGE | FACTOR | W/D% |  | AGE | FACTOR | W/D% |  | AGE | FACTOR | W/D% |\n| 25 | 60.2 | 1.66% |  | 45 | 41.0 | 2.44% |  | 65 | 22.9 | 4.37% |  | 85 | 8.1 | 12.35% |\n| 26 | 59.2 | 1.69% |  | 46 | 40.0 | 2.50% |  | 66 | 22.0 | 4.55% |  | 86 | 7.6 | 13.16% |\n| 27 | 58.2 | 1.72% |  | 47 | 39.0 | 2.56% |  | 67 | 21.2 | 4.72% |  | 87 | 7.1 | 14.08% |\n| 28 | 57.3 | 1.75% |  | 48 | 38.1 | 2.62% |  | 68 | 20.4 | 4.90% |  | 88 | 6.6 | 15.15% |\n| 29 | 56.3 | 1.78% |  | 49 | 37.1 | 2.70% |  | 69 | 19.6 | 5.10% |  | 89 | 6.1 | 16.39% |\n| 30 | 55.3 | 1.81% |  | 50 | 36.2 | 2.76% |  | 70 | 18.8 | 5.32% |  | 90 | 5.7 | 17.54% |\n| 31 | 54.4 | 1.84% |  | 51 | 35.3 | 2.83% |  | 71 | 18.0 | 5.56% |  | 91 | 5.3 | 18.87% |\n| 32 | 53.4 | 1.87% |  | 52 | 34.3 | 2.92% |  | 72 | 17.2 | 5.81% |  | 92 | 4.9 | 20.41% |\n| 33 | 52.5 | 1.90% |  | 53 | 33.4 | 2.99% |  | 73 | 16.4 | 6.10% |  | 93 | 4.6 | 21.74% |\n| 34 | 51.5 | 1.94% |  | 54 | 32.5 | 3.08% |  | 74 | 15.6 | 6.41% |  | 94 | 4.3 | 23.26% |\n| 35 | 50.5 | 1.98% |  | 55 | 31.6 | 3.16% |  | 75 | 14.8 | 6.76% |  | 95 | 4.0 | 25.00% |\n| 36 | 49.6 | 2.02% |  | 56 | 30.6 | 3.27% |  | 76 | 14.1 | 7.09% |  | 96 | 3.7 | 27.03% |\n| 37 | 48.6 | 2.06% |  | 57 | 29.8 | 3.36% |  | 77 | 13.3 | 7.52% |  | 97 | 3.4 | 29.41% |\n| 38 | 47.7 | 2.10% |  | 58 | 28.9 | 3.46% |  | 78 | 12.6 | 7.94% |  | 98 | 3.2 | 31.25% |\n| 39 | 46.7 | 2.14% |  | 59 | 28.0 | 3.57% |  | 79 | 11.9 | 8.40% |  | 99 | 3.0 | 33.33% |\n| 40 | 45.7 | 2.19% |  | 60 | 27.1 | 3.69% |  | 80 | 11.2 | 8.93% |  | 100 | 2.8 | 35.71% |\n| 41 | 44.8 | 2.23% |  | 61 | 26.2 | 3.82% |  | 81 | 10.5 | 9.52% |  | 101 | 2.6 | 38.46% |\n| 42 | 43.8 | 2.28% |  | 62 | 25.4 | 3.94% |  | 82 | 9.9 | 10.10% |  | 102 | 2.5 | 40.00% |\n| 43 | 42.9 | 2.33% |  | 63 | 24.5 | 4.08% |  | 83 | 9.3 | 10.75% |  | 103 | 2.3 | 43.48% |\n| 44 | 41.9 | 2.39% |  | 64 | 23.7 | 4.22% |  | 84 | 8.7 | 11.49% |  | 104 | 2.2 | 45.45% |\n\n© [fpPathfinder.com. Licensed](fpPathfinder.com. Licensed) for the sole use of Financial Synergies Wealth Advisors of Financial Synergies Wealth Advisors. All rights reserved. Used with permission. Updated 03/06/20  \n2026 · RMD TABLES  \n\n| \u003Cbr>JOINT AND LAST SURVIVOR LIFE EXPECTANCY TABLE 1\u003Cbr>This table is used for:\u003Cbr> Married owners with a spouse that is more than 10 years younger and is the sole beneficiar3yof the IRA.\u003Cbr>The correct RMD factor to use is the one at the intersection of the IRA owner’s age (left column) and the spouse beneficiary’s ","cbCaicVHSaRAcEZu","https://ap.wps.com/l/cbCaicVHSaRAcEZu","pdf",184869,"English","# RMD Tables Overview\n## Uniform Lifetime Table 1\n## Single Life Expectancy Table 1\n## Joint and Last Survivor Life Expectancy Table 1","[{\"question\":\"What is the Uniform Lifetime Table 1 used for?\",\"answer\":\"It is used for unmarried owners, married owners whose spouse is not more than 10 years younger, and married owners whose spouse is not the sole beneficiary of the IRA. It also applies to certain IRA rollovers from a deceased spouse.\"},{\"question\":\"How are Single Life Expectancy Table 1 and inherited IRAs related?\",\"answer\":\"Single Life Expectancy Table 1 is used for inherited IRAs. The guide also warns that the “Subract 1 Rule” may apply when calculating the RMD.\"},{\"question\":\"How do you choose the correct factor in the Joint and Last Survivor table?\",\"answer\":\"Use the factor at the intersection of the IRA owner’s age and the spouse beneficiary’s age. The table applies when the spouse is more than 10 years younger and the spouse is the sole beneficiary.\"}]","Required-Minimum-Distributions-Tables-Summary-Guide - tables | PDF",1791902851]