The applicable distribution period (life expectancy factor) is determined by using this IRS Uniform Lifetime table. Simply look up the IRA owner's attained age on his/her birthday in the distribution calendar year (column A or E) and use the corresponding factor or divisor (column B or F). Divide this divisor by 100% to arrive at the percent needed to calculate the RMD for your Traditional IRA. Multiply this percent (column C or G) by IRA balance. The example for a IRA owner of age 70 (in the current calendar year) takes the 27.4 divisor divided by 100 to obtain a 3.650% then multipliy by the IRA balance. The IRA balance example of $100,000 would then calculate a $3,650 RMD amount.

NOTE: If this becomes an interactive chart the Example: IRA Amount of $100,000 can be changed to calculate the RMD at any age in either column A or E.

Just change the $100,000 in column D or H and look for the recalculated amount by age.