RMD at Age 90
The IRS Uniform Lifetime Table distribution period for age 90, worked dollar examples across common account balances, and the exact deadline rules that apply at this age under SECURE 2.0.
Want your exact RMD at age 90? Plug in your own balance.
Open the RMD calculator, preset to age 90 →Age 90 Uniform Lifetime Table divisor
Distribution period (divisor)
12.2
RMD as % of balance
8.20%
Table used
Uniform Lifetime
Source: IRS Publication 590-B Appendix B, Table III. This divisor applies to unmarried owners, married owners whose spouse isn't more than 10 years younger, and married owners whose spouse isn't the sole beneficiary.
RMD examples at age 90, by account balance
Balance ÷ 12.2 for six common account sizes:
| Account balance | Distribution period | Required minimum distribution | % of balance |
|---|---|---|---|
| $100,000 | 12.2 | $8,197 | 8.20% |
| $250,000 | 12.2 | $20,492 | 8.20% |
| $500,000 | 12.2 | $40,984 | 8.20% |
| $750,000 | 12.2 | $61,475 | 8.20% |
| $1,000,000 | 12.2 | $81,967 | 8.20% |
| $2,000,000 | 12.2 | $163,934 | 8.20% |
Balance is your account's value as of December 31 of the PRIOR calendar year, not today's balance. Run your own exact figure on the RMD calculator.
Is an RMD required at age 90?
At age 90, RMDs are required for every living cohort — both the 1951–1959 group (start age 73) and the 1960-and-later group (start age 75) have already reached their SECURE 2.0 start age.
RMD deadline at age 90
Your RMD for the year you turn 90 is due by December 31 of that year — the standard deadline that applies to every RMD after your first one.
Confirm your exact first-RMD deadline by birth date on the first RMD deadline calculator. Missing the deadline triggers a 25% excise tax on the shortfall under IRC §4974 (10% if corrected promptly) — see the missed RMD penalty calculator.
When the Uniform Lifetime Table doesn't apply
The 12.2 divisor above assumes the default case. Two exceptions produce a different RMD at age 90:
- Spouse sole beneficiary, more than 10 years younger: use the Joint Life and Last Survivor Table instead — it produces a SMALLER RMD because it's based on two lives. See the RMD calculator, which applies it automatically, or IRS Pub 590-B Appendix B Table II.
- Beneficiary of an inherited account: use the Single Life Table and the SECURE Act's 10-year and eligible-designated-beneficiary rules instead — see the inherited IRA calculator.
Frequently asked questions
How much is my RMD at age 90?
Divide your retirement account balance as of December 31 of the prior year by the age-90 distribution period (divisor 12.2) from the IRS Uniform Lifetime Table. A $500,000 balance at age 90 produces an RMD of $40,984 (8.20% of the balance).
Is an RMD required at age 90?
At age 90, RMDs are required for every living cohort — both the 1951–1959 group (start age 73) and the 1960-and-later group (start age 75) have already reached their SECURE 2.0 start age.
What is the RMD deadline at age 90?
Your RMD for the year you turn 90 is due by December 31 of that year — the standard deadline that applies to every RMD after your first one.
Does the Uniform Lifetime Table always apply at age 90?
No. Use the Uniform Lifetime Table (divisor 12.2 shown here) unless your spouse is your sole beneficiary for the entire year AND is more than 10 years younger than you — in that case the IRS Joint Life and Last Survivor Table applies instead and produces a smaller RMD. Beneficiaries of an inherited account use a separate Single Life Table.
Sources
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