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For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Required Minimum Distributions for IRA Beneficiaries

 

Designated Beneficiary

  Spouse only Non-spouse No designated beneficiary
(including an estate, charity, or some trusts)
IRA owner dies on or after required beginning date

Spouse may treat as his/her own, 

or
 

Distribute over spouse’s life using Table I* 

  • Use spouse’s current age each year,


or
 

Distribute based on owner’s age using Table I 

  • Use owner’s age as of birthday in year of death 
  • Reduce beginning life expectancy by 1 for each subsequent year
  • Can take owner’s RMD for year of death

Distribute using Table I

  • Use younger of 1) beneficiary’s age or 2) owner’s age at birthday in year of death
  • Determine beneficiary’s age at year-end following year of owner’s death
  • Use oldest age of multiple beneficiaries
  • Reduce beginning life expectancy by 1 for each subsequent year
  • Can take owner’s RMD for year of death

Table I

  • Use owner’s age as of birthday in year of death
  • Reduce beginning life expectancy by 1 for each subsequent year
  • Can take owner’s RMD for year of death
IRA owner dies before required beginning date

Spouse may treat as her/his own; 

or
 

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

  • Use spouse’s current age each year
  • Distributions do not have to begin until owner would have turned 70 1/2

Take entire balance by end of 5th year following year of death, 

or
 

Distribute based on Table I 

  • Use beneficiary’s age at year-end following year of owner’s death 
  • Reduce beginning life expectancy by 1 for each subsequent year
Take entire balance by end of 5th year following year of death

* Table 1 - Single Life Expectancy, Appendix B, Publication 590-B