{
  "dataset": "irs-rmd-uniform-lifetime-table",
  "title": "IRS RMD uniform lifetime table",
  "source": "Internal Revenue Service, Publication 590-B, Appendix B, Table III",
  "sourceUrl": "https://www.irs.gov/publications/p590b",
  "licence": "US federal government work, public domain.",
  "updated": "2026-07-31",
  "attribution": "Economicium (economicium.com), from the source named above.",
  "data": {
    "source": "Internal Revenue Service, Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime)",
    "sourceUrl": "https://www.irs.gov/publications/p590b",
    "note": "Applicable denominator by age, for unmarried owners, married owners whose spouse is not more than 10 years younger, or whose spouse is not the sole IRA beneficiary. Ages 120 and over all use 2.0.",
    "fetchedAt": "2026-07-31",
    "minAge": 72,
    "table": {
      "72": 27.4,
      "73": 26.5,
      "74": 25.5,
      "75": 24.6,
      "76": 23.7,
      "77": 22.9,
      "78": 22,
      "79": 21.1,
      "80": 20.2,
      "81": 19.4,
      "82": 18.5,
      "83": 17.7,
      "84": 16.8,
      "85": 16,
      "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,
      "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,
      "115": 2.9,
      "116": 2.8,
      "117": 2.7,
      "118": 2.5,
      "119": 2.3
    },
    "age120PlusFactor": 2
  }
}