For your own IRAs (not inherited IRAs), enter the fair market value of ALL your IRA(s) at the end of last year. This becomes your beginning balance for personal RMDs.

For an inherited IRA, enter the FMV at the end of the year the original owner died. This becomes your beginning balance for inherited RMDs.

Which table do I use?
Sole beneficiary is spouse more than 10 years younger → Joint/Survivor
Inherited IRA → Single Life
All others → Uniform Life

Beneficiary IRAs inherited after 2019 must be emptied within 10 years of the original owner's death, and are subject to annual minimum RMDs until emptied. IRAs inherited before 2020 don't need to be emptied. For 2020-2024, RMDs under the new 10 year rules were waived and were not required. Table assumes you were the same age or younger than the original owner. If you were older than the original owner, your RMDs will be slightly lower than shown. If you inherit from your spouse, you can choose to treat the IRA as your own rather than treating it as a beneficiary IRA.

The joint table is only used when your spouse is the SOLE beneficiary of your IRA and he/she is more than 10 years younger than you. We incorporate the most common spousal age differences. If your age difference is not available in the dropdown, choose the closest option for best estimate.