RMD Uniform Lifetime Divisor Table

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  • RWG1950
    Senior Member
    • Nov 2017
    • 461

    #1

    RMD Uniform Lifetime Divisor Table

    Did the Uniform Lifetime Divisor table stay the same for all ages of qualified distributions after the new age 72 RMD rules ?
    IRS does not seem to have a new pub 590 for 2021 returns out yet.
    Is the divisor of 25.6 still used to calculate the initial RMD for someone turning 72 in 2022 ?
    Thanks for comments.
  • New York Enrolled Agent
    Senior Member
    • Nov 2006
    • 1531

    #2
    Originally posted by RWG1950
    Is the divisor of 25.6 still used to calculate the initial RMD for someone turning 72 in 2022 ?
    NO

    Do a google search and you'll find the new uniform table.

    Comment

    • RWG1950
      Senior Member
      • Nov 2017
      • 461

      #3
      Had a hard time trying to find this new table to printout on the internet. Plenty of places to go but they all want to sell you their services.
      The AARP table I found shows that someone turning age 72 in 2022 has a uniform life expectancy divisor of 27.4

      Comment

      • terryats
        Senior Member
        • Jan 2019
        • 258

        #4
        Here is table from irs: https://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf.
        The complete table is in pub 590B

        Comment

        • New York Enrolled Agent
          Senior Member
          • Nov 2006
          • 1531

          #5
          Originally posted by terryats
          Here is table from irs: https://www.irs.gov/pub/irs-tege/uniform_rmd_wksht.pdf.
          The complete table is in pub 590B
          I believe that is the old table

          RWG - the pub will probably not be updated any time soon. The uniform table is found in the regulations for section 401. Use the following link - scroll down to page 25 and there you will get the new uniform table.

          https://public-inspection.federalreg...2020-24723.pdf

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