The IRS RMD Table 2025 helps you to get Information about your required minimum distribution which you must take after turning 73 until 1 April. Your retirement account savings are tax-free and after 73 by the end of 2024, you need to withdraw your first RMD by 1 April 2025 to pay taxes on your savings.
If you do not fulfil the requirements of IRS RMD then you have to pay penalties of 25% on the withdrawal amount which you need to take. The IRS RMD Table 2025 is available below and you can calculate your RMD after dividing the whole retirement account balance with the distribution period.
IRS RMD Table 2025
The IRS Required Minimum Distribution (RMD) Table is a chart that determines how much you need to withdraw from your retirement accounts each year after reaching the age limit of your RMD. Once you reach RMD age you can’t delay your first RMD until April 1, which means those who reach 73 by the end of 2024 need to withdraw their first RMD by 1 April 2025.
Your first RMD must be taken by April 1 of the year after you turn 73 and after that, you need to take an RMD by December 31 each year. If you didn’t meet RMD withdrawal requirements, then you have to pay a penalty of 25% of the amount you should have withdrawn. Here you can find the table of IRS RMD 2025.
| Required Minimum Distribution Period 2025 | |
| Age | Distribution Period |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 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 | 6.0 |
| 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 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 and over | 2.0 |
How is the amount of IRS RMD 2025 Calculated?
The calculation of IRS Required Minimum Distribution (RMD) for 2025 includes various steps and these steps are thoroughly explained below.
Step 1: Determine Your Account Balance
- The first step is to ensure the total balance including all savings and earnings of your retirement account as of 31 December of the previous year. For example, if you want to calculate RMD for 2025, then you need to use the account balance by the end of 31 December 2024.
Step 2: Find Your Age
- In the second step, you have to determine your age as per current year because the IRS uses your age to assign you a distribution period.
Step 3: Use the IRS RMD Table
- Check the above given IRS RMD 2025 table in which each age corresponds to a specific life expectancy factor. For example, the life expectancy rate for an 80 years old retirement contributor is 20.2.
Step 4: Calculate the RMD
- To get the exact Calculated RMD for 2025, individuals divide their account balance by the life expectancy factor from the IRS RMD Table. The formula which is used to calculate the RMD is “IRS RMD 2025= Account Balance/Life Expectancy”.
An example of this calculation for your ease is given here. If your Account Balance is $200,000 (as of December 31, 2024), your age is 80((in 2025) and your life expectancy is 20.2 (from the IRS RMD Table 2025 for age 80), then you would need to withdraw approximately $9,901 from your retirement account in 2025.
Which Retirement Plans Need Minimum Distributions?
Many retirement plans require minimum distributions (RMDs) such as
- Traditional IRAs and IRA-Based Plans: The traditional IRAs such as SEPs, SARSEPs, SIMPLE IRAs, etc.
- Employer-sponsored retirement plans: These are 401(k)s, 403(b)s, 457(b)s, and profit-sharing plans. If you are still working and do not own more than 5% of the company, you can delay RMDs from these plans until April 1 of the year after you retire otherwise you have to start RMD after turning 73.
- Roth IRAs: RMDs do not apply on Roth IRAs in their lifetime while beneficiaries need to follow the RMDs rules after the original account owner’s death.
If you have specific questions and situations, then you can contact a financial advisor or tax professional because they can provide you proper details to proceed.
What if you can’t meet the IRS RMD withdrawal requirements of 2025?
If you do not meet the IRS Required Minimum Distribution (RMD) withdrawal requirements for 2025 then you need to pay fair penalties. If anyone does not withdraw the required amount by the deadline, then they need to pay penalties of 25% on the withdrawal amount which they must have to take or 10% if you correct it within two years.
After realizing that you have missed your first RMD, you need to take it quickly and you have to fill up an IRS Form 5329 to tell them about your mistake. You have to make sure that a letter that explains the reason behind this mistake is attached with your IRS Form 5329. The IRS will review your form with a letter and if there’s any reasonable mistake reason identity they will try to waive your penalties.
