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Uniform Distribution Table  

For use by: UnMarried Owners, Married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries of their IRA

 
Required Minimum Distribution is calculated by dividing the account value at the end of the previous year by the divisor found for the account owner's age.

An account owner with a beneficiary-spouse that is 10 years younger may use an IRS Joint-Life Table  (pg. 88) to find the divisor. 

Beneficiaries taking RMD's will use an IRS Single Life Expentancy Table (pg. 86) to find the divisor.