RMD tables: Uniform Lifetime, single life and joint life expectancy

“Your RMD is the minimum amount you must withdraw from your account each year.” IRS, Retirement topics: Required minimum distributions (RMDs)

Which RMD table applies to which taxpayer?

Treas. Reg. 1.401(a)(9)-9 sets out three RMD tables, and the one that applies depends on who owns the account and who the beneficiary is. According to Publication 590-B (2025), the Uniform Lifetime Table (Table III) applies to IRA owners whose spouse is not the sole designated beneficiary, or whose spouse is the sole beneficiary but not more than 10 years younger. The Joint and Last Survivor Table (Table II) applies when the spouse is the sole designated beneficiary and more than 10 years younger. The Single Life Table (Table I) is used by beneficiaries. Marital status is fixed as of January 1 of each year.

The RMD starting age is 73 for anyone who reaches age 72 after December 31, 2022, per Publication 590-B, and the first RMD is due by April 1 of the year after the owner turns 73. IRC section 401(a)(9)(C)(v) raises the applicable age to 75 for individuals who reach age 74 after December 31, 2032.

What is the Uniform Lifetime Table?

The Uniform Lifetime Table in Treas. Reg. 1.401(a)(9)-9(c) gives the distribution period, called the applicable denominator, for lifetime RMDs. The owner's age on their birthday in the distribution year picks the row, and the account balance at December 31 of the prior year is divided by that number. Paragraph (f)(1) of the regulation applies these tables to distribution calendar years beginning on or after January 1, 2022, so 2025 RMDs use the values below. Every value matches Appendix B, Table III of Publication 590-B (2025).

An owner who turns 73 in 2025 divides by 26.5, so the first RMD is about 3.8% of the prior year-end balance. At 90 the divisor is 12.2, or about 8.2% of the balance. The regulation's table starts at age 72 and ends with a single row for age 120 and over. Paragraph (f)(2) also resets beneficiary life expectancies first set under the pre-2022 tables, and Publication 590-B shows a 2026 divisor moving from 25.6 to 27.6 after the reset.

What do the Single Life and Joint and Last Survivor tables show?

The Single Life Table in Treas. Reg. 1.401(a)(9)-9(b) gives the life expectancy of one individual at every age from 0 to 120 and over. Beneficiaries who take distributions over their life expectancy look up their age in the year after the owner's death and subtract 1 for each later year, according to Publication 590-B. The partial table below shows ages 40 through 95. The full table in the regulation runs from 84.6 years at age 0 down to 1.0 at age 120 and over.

The Joint and Last Survivor Table in paragraph (d) is a grid: one age down the side, the other across the top, each from 0 to 120 and over, with the joint life expectancy where they meet. The excerpt below shows an owner age 75 with spouses age 60 to 65. At 65, exactly 10 years younger, the joint figure equals the Uniform Lifetime divisor of 24.6.

What does an RMD calculation look like?

For example, Ruth turns 75 in 2025. Her IRA was worth $412,800 on December 31, 2024, as shown in box 5 of her 2024 Form 5498. Her husband, who turns 63 in 2025, is the sole designated beneficiary on January 1, 2025. He is 12 years younger, more than the 10-year line, so Ruth uses the Joint and Last Survivor Table rather than the Uniform Lifetime Table.

Using the joint table lowers Ruth's 2025 RMD by $964.40 compared with the Uniform Lifetime Table. She can take more than $15,816.09, but Publication 590-B says any excess does not count toward the RMD for a later year. The custodian reports the distribution on Form 1099-R, and the taxable part goes on Form 1040 line 4b.

What do reviewers check on an RMD?

A reviewer checking an RMD confirms six items, each tied to Publication 590-B, the regulation or Form 5329. The prior-year Form 5498 is the first document to pull, because box 5 gives the December 31 balance and box 11 shows whether the custodian flagged an RMD for the year. The beneficiary designation in force on January 1 is the second, because it decides between Table II and Table III.

For an inherited account, the reviewer also confirms whether the beneficiary is under the 10-year rule or a life expectancy payout, since only the second uses the Single Life Table. When a trust is the beneficiary, the distribution is income on the trust's Form 1041, and amounts the trust passes out appear on Schedule K-1 (Form 1041).