Read the factor as "the number of years the IRS spreads your balance over." Your withdrawal for the year is:
Withdrawal = prior Dec 31 balance ÷ life-expectancy factor
Which table you use depends on who you are relative to the account:
| Table | Who uses it | Ch. |
|---|---|---|
| Uniform Lifetime | The default for account owners taking lifetime RMDs. Built assuming a beneficiary exactly 10 years younger, so it's the same for everyone regardless of actual beneficiary. | 21 |
| Single Life Expectancy | Beneficiaries who inherit an IRA and must take annual RMDs (e.g., eligible designated beneficiaries stretching distributions). Also permitted for a 72(t)/SEPP schedule. | 21, 24 |
| Joint Life & Last Survivor | Owners whose sole beneficiary for the entire year is a spouse more than 10 years younger — it produces a larger factor (smaller RMD). Also permitted for SEPP. | 21, 24 |
1 · Uniform Lifetime Table
The workhorse. Almost every retiree uses this for their own RMDs. Find your age for the year, read the factor, divide your prior-year-end balance by it. The right-hand column shows the implied required percentage (1 ÷ factor) — note how it climbs every year.
| Age | Factor | Required % (1 ÷ factor) |
|---|---|---|
| 72 | 27.4 | 3.6% |
| 73 | 26.5 | 3.8% |
| 74 | 25.5 | 3.9% |
| 75 | 24.6 | 4.1% |
| 76 | 23.7 | 4.2% |
| 77 | 22.9 | 4.4% |
| 78 | 22.0 | 4.5% |
| 79 | 21.1 | 4.7% |
| 80 | 20.2 | 5.0% |
| 81 | 19.4 | 5.2% |
| 82 | 18.5 | 5.4% |
| 83 | 17.7 | 5.6% |
| 84 | 16.8 | 6.0% |
| 85 | 16.0 | 6.3% |
| 86 | 15.2 | 6.6% |
| 87 | 14.4 | 6.9% |
| 88 | 13.7 | 7.3% |
| 89 | 12.9 | 7.8% |
| 90 | 12.2 | 8.2% |
| 91 | 11.5 | 8.7% |
| 92 | 10.8 | 9.3% |
| 93 | 10.1 | 9.9% |
| 94 | 9.5 | 10.5% |
| 95 | 8.9 | 11.2% |
| 96 | 8.4 | 11.9% |
| 97 | 7.8 | 12.8% |
| 98 | 7.3 | 13.7% |
| 99 | 6.8 | 14.7% |
| 100 | 6.4 | 15.6% |
The table continues past 100, with the factor falling to about 2.0 at age 120+ (the required percentage approaching 50%). Ages below 72 appear in the official table but are used only for certain beneficiary calculations.
2 · Single Life Expectancy Table
Used by beneficiaries of inherited accounts who take annual life-expectancy distributions, and available as one basis for a 72(t)/SEPP schedule. The factors are much smaller than the Uniform Lifetime Table (they reflect one life, not a joint life), so they produce larger required withdrawals at any given age. Selected ages:
| Age | Factor | Age | Factor |
|---|---|---|---|
| 30 | 55.3 | 65 | 22.9 |
| 35 | 50.5 | 67 | 21.2 |
| 40 | 45.7 | 70 | 18.8 |
| 45 | 41.0 | 72 | 17.2 |
| 50 | 36.2 | 75 | 14.8 |
| 55 | 31.6 | 80 | 11.2 |
| 58 | 28.9 | 85 | 8.1 |
| 60 | 27.1 | 88 | 6.6 |
| 62 | 25.4 | 90 | 5.7 |
Inherited-IRA note: a beneficiary who stretches distributions locks in the factor from their age in the first year and then subtracts 1.0 each subsequent year, rather than re-reading the table (the "reduce by one" method). Owners and SEPP filers re-read the table each year.
3 · Joint Life and Last Survivor Table
This one is a full two-way grid — one factor for every combination of your age and your spouse's age — so it's far too large to reproduce here (see IRS Pub 590-B, Table II). You only need it in one situation: your spouse is the sole beneficiary of the account for the whole year and is more than 10 years younger than you. Then the joint factor is larger than the Uniform Lifetime factor, which lowers your RMD.
A useful anchor: the Uniform Lifetime Table is the joint table computed for a beneficiary exactly 10 years younger. So a spouse 10 years younger gives you the same factor as the Uniform table; a wider age gap gives you a bigger factor (smaller RMD). Illustrative factors for a 73-year-old owner:
| Owner 73, spouse's age | Approx. joint factor | vs. Uniform (26.5) |
|---|---|---|
| 63 (10 yrs younger) | 26.5 | same |
| 58 (15 yrs younger) | ≈ 28.5 | larger → smaller RMD |
| 53 (20 yrs younger) | ≈ 31 | larger → smaller RMD |
| 48 (25 yrs younger) | ≈ 34 | larger → smaller RMD |
Values above the 10-year row are rounded illustrations of the direction and rough magnitude; use the exact figure from IRS Pub 590-B, Table II when computing an actual RMD. If your spouse is 10 or fewer years younger (or isn't your sole beneficiary), you simply use the Uniform Lifetime Table.
How these tables feed a 72(t) / SEPP plan
Early retirees using Rule 72(t) to draw penalty-free before 59½ compute their Substantially Equal Periodic Payment with one of three IRS-approved methods. Two of them use exactly the tables above; the third uses an annuity factor. Under current guidance (IRS Notice 2022-6) you may choose an interest rate up to the greater of 5% or 120% of the federal mid-term rate, and you may use any of the three life tables.
| SEPP method | How the payment is set | Payment |
|---|---|---|
| Required Minimum Distribution | Balance ÷ life-expectancy factor (Uniform, Single, or Joint table), recalculated every year. No interest-rate assumption. | Lowest; varies with the balance |
| Fixed Amortization | Balance amortized over the life-expectancy factor at your chosen interest rate. Computed once. | Higher; fixed for the whole schedule |
| Fixed Annuitization | Balance ÷ an annuity factor built from an IRS mortality table at your chosen interest rate. Computed once. | Higher; fixed for the whole schedule |
The tradeoff: the RMD method gives the smallest, most flexible payment (it moves with the market); the two fixed methods lock in a larger, steady payment. You may make a one-time switch from either fixed method to the RMD method if a falling balance threatens to bust the plan — a built-in escape hatch. Whatever you pick, the schedule must run for the longer of 5 years or until age 59½, or the penalties come back retroactively.
Factors reflect the current IRS tables effective for distribution years 2022 and later. Single-life and joint-life entries are shown for selected ages only; the joint-life figures beyond the 10-year gap are rounded illustrations. Always confirm the exact factor from IRS Publication 590-B (Appendices) and, for SEPP, IRS Notice 2022-6, before computing an actual distribution. Nothing here is personalized tax advice.