RMD

[corky45]

I am trying to determine the exact definition of "age" for calculating RMD from the Uniform Lifetime Table. How is age determined? Is it from your age at tax year (ie 2025) or from the filing year (2026)?

[MaryK4]

You will want to use the age for the specific tax year (2025) for which you are calculating the distribution.  

See Table III (Uniform Lifetime).
 

[corky45]

So specifically, for my 2025 taxes, do I use my age in 2025 or 2026. The online calculators appear to use my age in 2026.

[MaryK4]

For the 2025 tax return, you want to use your 2025 age.  Are the online calculators giving you the option to select which tax year?  They may have been adjusted to 2026. @corky45 

[fanfare · Accepted solution]

To select the correct row in the Pub 590 table, use the age you attained on your birthday in 2025.

@corky45