The required minimum distribution (RMD) table shows the factors consumers over the ages of 70 ½ must follow in determining the appropriate amount that must be removed from their IRA or other qualified plan during a calendar year. The amount withdrawn is determined by dividing the previous year end value by the factor, which represents a consumer’s age during the current year.
For example,
if a client were to turn 72 during 2010, and their 12/31/2009 value of all IRA accounts was $100,000, $100,000 would be divided by 25.6, and the amount needed to be withdrawn during the 2010 taxable year would be $3,906.25. Failure to remove AT LEAST that amount of money by 31 December 2010 could result in a penalty of up to 50% of the amount need to be withdrawn. There is a separate table which must be used if there is age differential of more than ten years between spouses. Please check with your advisor or tax professional for any additional information.Required Minimum Distribution Table
Required minimum distribution (RMD) table shows the factors consumers over the ages of 70 ½ must follow in determining the appropriate amount that must be removed from their IRA or other qualified plan during a calendar year.
Age Factor
70 27.4
71 26.50
72 25.6
73 24.7
74 23.8
75 22.9
76 22.0
77 21.2
78 20.3
79 19.5
80 18.7
81 17.9
82 17.1
83 16.3
84 15.5
85 14.8
86 14.1
87 13.4
88 12.7
89 12.7
89 12.0
90 11.4
91 10.8
92 10.2
93 9.6
94 9.1
95 8.6
96 8.1
97 7.6
98 7.1
99 6.7
100 6.3
101 5.9
102 5.5
103 5.2
104 4.9
105 4.5
106 4.2
107 3.9
108 3.7
109 3.4
110 3.1
111 2.9
112 2.6
113 2.4
114 2.1
115 and over 1.9
for a printable pdf file click here RMD table
source: IRS.gov, tableIII(uniform lifetime)