Uniform Distribution Table for RMDs
This table is the new life expectancy table to be used by all IRA owners to calculate lifetime distributions (unless your beneficiary is your spouse who is more than 10 years younger than you). In that case, you would not use this table, you would use the actual joint life expectancy of you and your spouse based on the regular joint life expectancy table. These  Required Miminimum Distributions are calculted and based on the previous years aggregate year end value of all IRA and Qualified accounts owned by the particular  taxpayer and can be withdrawn from any one or any combination of threir accounts so long as the required total dollar amount is withdrawn.  The Uniform Distribution Table is not used by IRA beneficiaries to compute required distributions on their inherited IRAs.
Age of IRA Owner or Plan Participant
Life Expectancy
(in years)

Required Min Dist %

70
27.4
 3.65%
71
26.5
 3.77%
72
25.6
 3.91%
73
24.7
 4.05%
74
23.8
 4.20%
75
22.9
 4.37%
76
22.0
 4.55%
77
21.2
 4.72%
78
20.3
 4.93%
79
19.5
 5.13%
80
18.7
 5.35%
81
17.9
 5.59%
82
17.1
 5.85%
83
16.3
 6.13%
84
15.5
 6.45%
85
14.8
 6.76%
86
14.1
 7.09%
87
13.4
 7.46%
88
12.7
 7.87%
89
12.0
 8.33%
90
11.4
 8.77%
91
10.8
 9.26%
92
10.2
 9.80%
93
9.6
 10.42%
94
9.1
 10.99%
95
8.6
 11.63%
96
8.1
 12.35%
97
7.6
 13.16%
98
7.1
 14.08%
99
6.7
 14.93%
100
6.3
 15.87%
101
5.9
 16.95%
102
5.5
 18.18%
103
5.2
 19.23%
104
4.9
 20.41%
105
4.5
 22.22%
106
4.2
 23.81%
107
3.9
 25.64%
108
3.7
 27.03%
109
3.4
 29.41%
110
3.1
 32.26%
111
2.9
 34.48%
112
2.6
 38.46%
113
2.4
 41.67%
114
2.1
 47.62%
115 and older
1.9
 52.63%