Uniform Lifetime Table
The default RMD divisor for owners taking distributions from their own retirement accounts. Used for Trad IRA, SEP, SIMPLE, 401(k), 403(b), and QRP. Not used for inherited accounts (use Single Life · Appendix C) and not used when your sole beneficiary is a spouse more than 10 years younger (use Joint Life · Appendix D).
Highlight age76divisor23.7
| Age (year-end) | Distribution period (yrs) | Per $100K balance | Statute |
|---|---|---|---|
| 72 | 27.4 | $3,650 | §1.401(a)(9)-9 |
| 73 | 26.5 | $3,774 | §1.401(a)(9)-9 |
| 74 | 25.5 | $3,922 | §1.401(a)(9)-9 |
| 75 | 24.6 | $4,065 | §1.401(a)(9)-9 |
| ▸ 76 | 23.7 | $4,219 | §1.401(a)(9)-9 |
| 77 | 22.9 | $4,367 | §1.401(a)(9)-9 |
| 78 | 22.0 | $4,545 | §1.401(a)(9)-9 |
| 79 | 21.1 | $4,739 | §1.401(a)(9)-9 |
| 80 | 20.2 | $4,950 | §1.401(a)(9)-9 |
| 81 | 19.4 | $5,155 | §1.401(a)(9)-9 |
| 82 | 18.5 | $5,405 | §1.401(a)(9)-9 |
| 83 | 17.7 | $5,650 | §1.401(a)(9)-9 |
| 84 | 16.8 | $5,952 | §1.401(a)(9)-9 |
| 85 | 16.0 | $6,250 | §1.401(a)(9)-9 |
| 86 | 15.2 | $6,579 | §1.401(a)(9)-9 |
| 87 | 14.4 | $6,944 | §1.401(a)(9)-9 |
| 88 | 13.7 | $7,299 | §1.401(a)(9)-9 |
| 89 | 12.9 | $7,752 | §1.401(a)(9)-9 |
| 90 | 12.2 | $8,197 | §1.401(a)(9)-9 |
| 91 | 11.5 | $8,696 | §1.401(a)(9)-9 |
| 92 | 10.8 | $9,259 | §1.401(a)(9)-9 |
| 93 | 10.1 | $9,901 | §1.401(a)(9)-9 |
| 94 | 9.5 | $10,526 | §1.401(a)(9)-9 |
| 95 | 8.9 | $11,236 | §1.401(a)(9)-9 |
| 96 | 8.4 | $11,905 | §1.401(a)(9)-9 |
| 97 | 7.8 | $12,821 | §1.401(a)(9)-9 |
| 98 | 7.3 | $13,699 | §1.401(a)(9)-9 |
| 99 | 6.8 | $14,706 | §1.401(a)(9)-9 |
| 100 | 6.4 | $15,625 | §1.401(a)(9)-9 |
| 101 | 6.0 | $16,667 | §1.401(a)(9)-9 |
| 102 | 5.6 | $17,857 | §1.401(a)(9)-9 |
| 103 | 5.2 | $19,231 | §1.401(a)(9)-9 |
| 104 | 4.9 | $20,408 | §1.401(a)(9)-9 |
| 105 | 4.6 | $21,739 | §1.401(a)(9)-9 |
| 106 | 4.3 | $23,256 | §1.401(a)(9)-9 |
| 107 | 4.1 | $24,390 | §1.401(a)(9)-9 |
| 108 | 3.9 | $25,641 | §1.401(a)(9)-9 |
| 109 | 3.7 | $27,027 | §1.401(a)(9)-9 |
| 110 | 3.5 | $28,571 | §1.401(a)(9)-9 |
| 111 | 3.4 | $29,412 | §1.401(a)(9)-9 |
| 112 | 3.3 | $30,303 | §1.401(a)(9)-9 |
| 113 | 3.1 | $32,258 | §1.401(a)(9)-9 |
| 114 | 3.0 | $33,333 | §1.401(a)(9)-9 |
| 115 | 2.9 | $34,483 | §1.401(a)(9)-9 |
| 116 | 2.8 | $35,714 | §1.401(a)(9)-9 |
| 117 | 2.7 | $37,037 | §1.401(a)(9)-9 |
| 118 | 2.5 | $40,000 | §1.401(a)(9)-9 |
| 119 | 2.3 | $43,478 | §1.401(a)(9)-9 |
| 120 | 2.0 | $50,000 | §1.401(a)(9)-9 |
Formula
RMD = Balance (12/31 prior yr) ÷ 23.7 (divisor at age 76)
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.