IRS Publication 590-B: Plain-English Guide
What Publication 590-B covers, which of its three life expectancy tables applies to you, and what changed in the current edition
Key Numbers
Covers
IRA Distributions
Companion
590-A (Contributions)
Tables Inside
I, II, III
RMD Age
73 (75 for 1960+)
IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), is the rulebook for taking money out of IRAs: required minimum distributions, inherited IRAs, the 10% early-distribution tax and its exceptions, qualified charitable distributions, and Roth distribution ordering. Its companion, Publication 590-A, covers putting money in — contribution limits and deduction phase-outs (see our 2026 contribution limits and master 2026 limits table).
Get the official document: irs.gov/publications/p590b (HTML) or the PDF. The IRS revises it annually, usually publishing each tax year’s edition early the following year.
The Three Life Expectancy Tables — Which One Applies
Appendix B of Pub 590-B contains the three life expectancy tables. Ninety percent of reader confusion is picking the right one:
| Your situation | Table | Full table on FinanceWonk |
|---|---|---|
| Taking your own lifetime RMDs (spouse not sole beneficiary, or not more than 10 years younger) | Table III — Uniform Lifetime | RMD Tables |
| Your spouse is the sole beneficiary and more than 10 years younger | Table II — Joint Life & Last Survivor | Joint Life Expectancy Table |
| You inherited an IRA or workplace account (any beneficiary taking life-expectancy or years-1–9 RMDs) | Table I — Single Life | Single Life Expectancy Table |
All three tables were last revised effective January 1, 2022 (T.D. 9930) and do not change year to year.
590-B tells you the rules. It doesn't tell you the order.
Which account to draw first, when to convert, how to use QCDs — the publication is silent on strategy. WiserAdvisor's free service matches you with up to three vetted fiduciary advisors in your area, in about 5 minutes.
FinanceWonk earns a referral fee when readers request a match through this link — at no cost to you.
What Publication 590-B Covers
Required minimum distributions
When RMDs start (age 73 now, 75 for those born 1960+), the April 1 required beginning date, and how to compute each year’s amount. Worked examples and the starting-age-by-birth-year table are on our RMD tables page.
Inherited IRAs and the 10-year rule
Eligible designated beneficiaries vs. everyone else, the SECURE Act 10-year rule, and the years-1–9 annual RMDs required when the owner died on or after the required beginning date — all computed from the Single Life Table.
Early distributions and the 10% additional tax
The exceptions list: age 59½, disability, first home, education, birth or adoption, emergency expenses, and substantially equal periodic payments — see our 72(t) SEPP rates page for the current maximum SEPP interest rate and worked payment examples.
Qualified charitable distributions
Direct IRA-to-charity transfers after age 70½ that count toward your RMD and stay out of AGI — up to $111,000 per person in 2026 (indexed; see the 2026 limits table).
Roth IRA distribution ordering
Contributions out first, conversions second (each with its own 5-year clock), earnings last — and no lifetime RMDs on your own Roth IRA or, since 2024, Roth 401(k).
What’s New in the Current Edition
- Annual RMDs inside the 10-year rule are live. The penalty waivers that covered 2021–2024 (Notices 2022-53, 2023-54, 2024-35) have ended; beneficiaries of owners who died on or after their required beginning date must take years-1–9 RMDs.
- QCD limit is indexed — $111,000 for 2026 (up from $108,000), with the one-time split-interest election also indexed.
- RMD age schedule: 73 for those born 1951–1959, 75 for those born 1960 or later under SECURE 2.0.
- Roth 401(k) lifetime RMDs eliminated beginning with the 2024 distribution year — Pub 590-B’s tables no longer apply to designated Roth accounts during the owner’s life.
Always confirm against the current-year edition before acting — the IRS occasionally posts mid-year corrections to Pub 590-B, and the SECURE 2.0 regulations are still generating annual clarifications.
Turn the rulebook into a withdrawal plan.
You've got the tables and the deadlines. An advisor can model your actual sequence — RMDs, conversions, charitable giving — across every account you own. WiserAdvisor matches you with up to three local fiduciaries, free, in about 5 minutes.
FinanceWonk earns a referral fee when readers request a match through this link — at no cost to you.
Publication 590-B Questions
What is IRS Publication 590-B?
The IRS’s plain-language guide to taking money OUT of IRAs: required minimum distributions, inherited IRA rules, the 10% early-distribution tax and its exceptions, qualified charitable distributions, and Roth IRA distribution ordering. Its Appendix B contains the three life expectancy tables (Single Life, Joint and Last Survivor, and Uniform Lifetime) used to compute RMDs.
What is the difference between Publication 590-A and 590-B?
Pub 590-A covers contributions to IRAs — limits, deduction phase-outs, Roth eligibility, and rollovers in. Pub 590-B covers distributions from IRAs — RMDs, inherited accounts, penalties, and the life expectancy tables. If money is going in, look at 590-A; if money is coming out, 590-B.
Which life expectancy table do I use?
Table III (Uniform Lifetime) for your own lifetime RMDs in almost all cases. Table II (Joint and Last Survivor) only if your spouse is your sole beneficiary and more than 10 years younger. Table I (Single Life) is for beneficiaries of inherited accounts — never for an owner’s own lifetime RMDs.
At what age do RMDs start under current law?
Age 73 for anyone born in 1951 through 1959, rising to age 75 for those born in 1960 or later under SECURE 2.0. The first RMD can be delayed until April 1 of the following year (the required beginning date), but that means two RMDs land in the same tax year. Roth IRAs — and, since 2024, Roth 401(k)s — have no lifetime RMDs for the owner.
Where do I download the current Publication 590-B?
Directly from the IRS at irs.gov/publications/p590b (HTML) or irs.gov/pub/irs-pdf/p590b.pdf (PDF). The IRS revises it annually, typically publishing the edition for a tax year early in the following year.
Sources
- 1.IRS — Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
- 2.IRS — Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
- 3.IRS — Retirement Plan and IRA Required Minimum Distributions FAQs
- 4.Federal Register — T.D. 10001, RMD final regulations under SECURE / SECURE 2.0 (July 19, 2024)
- 5.eCFR — 26 CFR § 1.401(a)(9)-9, Life expectancy and Uniform Lifetime tables
This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.