For example, if you have $500,000 in your traditional IRA at the end of 2024, and you're 75 years old, the Uniform Lifetime Table gives an expected distribution period of 24.6 years.

Key points An RMD is an amount you must withdraw from certain retirement accounts once you’re 73. You can calculate your RMD using the IRS uniform lifetime table. You may be subject to excise ...

For the spouse’s own IRA, RMDs are calculated using the Uniform Lifetime table, based on the age of the spouse beneficiary and a beneficiary assumed to be 10 years their junior.

As a spouse beneficiary who rolled over the funds from her deceased spouse’s IRA into her own IRA. Here’s a step-by-step example of how to determine the RMD using the Uniform Lifetime Table below.

At the end of 2021, Jan has two tax-deferred IRAs: one worth $700,000 and one worth $25,000. Under the new Uniform Lifetime Table for 2022 , the divisor Jan would use for each account is 25.5.