IRA Required Minimum Distribution (RMD) Table for 2025

An individual retirement account, more commonly referred to as an IRA, is a tax-advantaged account designed to help you save for retirement. Once you reach a certain age, though, you’ll have to start taking mandatory withdrawals called required minimum distributions (RMDs). The RMD table the IRS provides can help you figure out how much you should be withdrawing. This guide will take you through how to use the RMD table, explain what it means for your retirement and discuss what happens if you don’t satisfy your RMD for a given year.

Do you have questions about managing your retirement accounts or planning for RMDs? Talk with a financial advisor today.

IRA Required Minimum Distribution (RMD) Table for 2024 and 2025

Tax-deferred retirement accounts like traditional IRAs and 401(k)s are subject to RMDs, although the age at which these withdrawals must start has risen several times in recent years. In 2020, the RMD age rose from 70.5 to 72, under the first SECURE Act. The SECURE 2.0 Act subsequently raised the RMD age to 73 (or 75 for people born in 1960 or later).

The IRS allows you to delay your first RMD until April 1 of the year after reaching RMD age. For example, a person who turns 73 in 2024 has until April 1, 2025, to take their first RMD (although, they’ll be required to take a second RMD by the end of 2025). Failure to meet your RMD requirement means a penalty of 25% of the not withdrawn amount of the RMD, or just 10% if the RMD is corrected within two years. Retirees may without penalty withdraw more than the RMD.

Here is the RMD table for 2024 and 2025 (it’s gone unchanged since 2022), which is based on the IRS’ Uniform Lifetime Table. While most people use the Uniform Life Table to calculate RMDs, the IRS also provides other tables, such as the Joint and Last Survivor Table and the Single Life Table, which may be applicable depending on individual circumstances.

Keep in mind that as of 2023 tax year, the RMD age rose to 73.

Table III (Uniform Life Table) for RMD Calculations

Age	Distribution Period in Years
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120 and over	2.0

How to Calculate Your RMD

SmartAsset: IRA Required Minimum Distribution (RMD) Table for 2022

So, how can you figure out how much you need to take out based on the above table? Here’s how to do the calculation:

Figure out the balance of your IRA account.
Find your age on the table and note the distribution period number.
Divide the total balance of your account by the distribution period. This is your required minimum distribution.

Do you need help figuring out your required minimum distributions? Try SmartAsset’s RMD calculator to learn more.

Make sure you do this for all of the traditional IRAs you have in your name. Once you add up all of the required minimum distributions for each of your accounts, you can take that total amount out of any of your IRAs. You don’t have to take the minimum distribution from each account as long as the total money you withdraw adds up.

This only applies to traditional IRAs, not Roth IRAs. Note that the above RMD table also doesn’t apply to you if you have a spouse who is the sole beneficiary of your IRA and who is more than 10 years younger than you.

Why Do RMDs Exist?

You may find yourself wondering why there is a required minimum distribution for your IRA. After all, it’s your money, so why can’t you take it out of your account at your own pace? The answer to this question is the same as the answer to many questions when it comes to financial matters: taxes.

You don’t pay taxes on the money in your IRA when you put it in. Instead, you pay taxes when you withdraw the funds in retirement. The money will be taxed according to your current tax bracket. This is beneficial if you are in a lower tax bracket in retirement than you were when you first earned the money.

If you were to leave all of your money in your IRA, it would eventually become eligible to be passed on as inheritance and perhaps end up un-taxed. The required minimum distribution forces you to take out some money while it can still be taxed.

What If You Don’t Hit the Required Minimum Distribution Amount?

You will have to pay a fairly significant tax penalty if you do not take the minimum distribution. You’ll pay a 25% tax penalty on required money that was not withdrawn, or 10% if you correct it within two years. So if you are age 78 and you have an IRA balance of $100,000, your RMD for the year would be $4,545.45 (which is calculated by dividing your balance by distribution period years in the table above).

However, there are steps you can take to fix a missed RMD deadline. The first step is to correct your mistake by taking the RMD amount that you previously failed to take. Next, you need to notify the IRS of your mistake by filing IRS Form 5329 and attaching a letter explaining why you failed to take the required withdrawal. The IRS will consider waiving the penalty tax due to a “reasonable error,” which may include illness, a change in address or faulty advice on your distribution.

Bottom Line

If you have an traditional IRA, 401(k) or similar tax-deferred retirement account, you may consider delaying withdrawals for as long as you can so that your investments keep earning interest. But you’ll have to eventually start taking required minimum distributions (RMDs) or face a tax penalty. The SECURE 2.0 Act raised the age for RMDs to 73 starting with the 2023 tax year. The RMD table, shown above, can help you calculate your RMDs at different ages. These mandatory withdrawals exist to prevent retirees from leaving their tax-deferred assets invested indefinitely.

Retirement Planning Tips

A financial advisor can help you plan for retirement and manage RMDs when they kick in. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with up to three vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
When planning for retirement, it’s important to estimate how much income your assets will potentially generate for you. SmartAsset’s retirement calculator can help you determine how much your assets could be worth by the time you retire and how much annual income they may produce.