Uniform Lifetime Table

To calculate RMDs, use the following formula for each account:

Formula

Account Balance as of December 31 of the prior year (adjusted,  if necessary, for any rollovers or transfer in proces on 12/31 of the prior year)
 
​Divided by

​Factor from New Uniform Lifetime Table (use the divisor that corresponds to the age the account owner attained in the RMD year)

Example

Account balance as of December 31 of the prior year:  $95,000

​IRA owner's attained age in RMD year: 71

​RMD = $95,000/26.5 = 3,584.91
​