Required Minimum IRA Distributions

To calculate the year’s minimum distribution amount, take the age of the Retiree and find the corresponding distribution period. Then divide the prior year end value of the IRA by the distribution period to find the required minimum distribution.
Age Distribution Period   Age Distribution Period   Age Distribution Period

70

27.4

 

86

14.1

 

102

5.5

71

26.5

 

87

13.4

 

103

5.2

72

25.6

 

88

12.7

 

104

4.9

73

24.7

 

89

12.0

 

105

4.5

74

23.8

 

90

11.4

 

106

4.2

75

22.9

 

91

10.8

 

107

3.9

76

22.0

 

92

10.2

 

108

3.7

77

21.2

 

93

9.6

 

109

3.4

78

20.3

 

94

9.1

 

110

3.1

79

19.5

 

95

8.6

 

111

2.9

80

18.7

 

96

8.1

 

112

2.6

81

17.9

 

97

7.6

 

113

2.4

82

17.1

 

98

7.1

 

114

2.1

83

16.3

 

99

6.7

 

115

1.9

84

15.5

 

100

6.3

 

  or older

 

85

14.8

 

101

5.9

 

 

 

 

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