RMD

[tool-man]

I will be 77 in December. My wife will be 73 in May.  The IRA is in my name only. My wife is the single beneficiary. The value of my IRA as of December 31st 2025 is $100,000. What is my RMD?

[JamesG1]

The IRS Required Minimum Distribution Worksheet may be found here.

[guywong]

Since you will be 77 in December, you divide your 12/31/2025 IRA balance by 21.2 to get your 2026 RMD amount.

[tool-man]

I was confused as to which table to use considering the fact that my wife is the single beneficiary. So there is no consideration for the single beneficiary if that person is less than 10 years younger?

[ReneV4]

The consideration you are referring to is for spouses who are more than 10 years younger, not less than. 

In your case, because there is only a four year age difference, that special consideration does not apply.

To determine your RMD, you can refer to this link where you will find the IRS Uniform Lifetime Table (Table III).

According to the above IRS Table, for your age (76 for 2025) and IRA value ($100,000), the calculation is as follows, $100,000 divided by 23.7 = approximately $4,219.41.

For 2026 (age 77), your approximate RMD is $4,366.81.