Uniform Lifetime Table for 2026 RMDs
The Uniform Lifetime Table (Table III in Publication 590-B) gives the distribution period for every age from 72 to 120 and older[p590b]. To find your 2026 RMD, take the account balance on December 31, 2025 and divide it by the number for the age you reach in 2026. The table below adds what that means for every $100,000 in the account.
| Age in 2026 | Distribution period | RMD on $100,000 | % of balance |
|---|---|---|---|
| 72 | 27.4 | $3,650 | 3.65% |
| 73 | 26.5 | $3,774 | 3.77% |
| 74 | 25.5 | $3,922 | 3.92% |
| 75 | 24.6 | $4,065 | 4.07% |
| 76 | 23.7 | $4,219 | 4.22% |
| 77 | 22.9 | $4,367 | 4.37% |
| 78 | 22.0 | $4,545 | 4.55% |
| 79 | 21.1 | $4,739 | 4.74% |
| 80 | 20.2 | $4,950 | 4.95% |
| 81 | 19.4 | $5,155 | 5.15% |
| 82 | 18.5 | $5,405 | 5.41% |
| 83 | 17.7 | $5,650 | 5.65% |
| 84 | 16.8 | $5,952 | 5.95% |
| 85 | 16.0 | $6,250 | 6.25% |
| 86 | 15.2 | $6,579 | 6.58% |
| 87 | 14.4 | $6,944 | 6.94% |
| 88 | 13.7 | $7,299 | 7.30% |
| 89 | 12.9 | $7,752 | 7.75% |
| 90 | 12.2 | $8,197 | 8.20% |
| 91 | 11.5 | $8,696 | 8.70% |
| 92 | 10.8 | $9,259 | 9.26% |
| 93 | 10.1 | $9,901 | 9.90% |
| 94 | 9.5 | $10,526 | 10.53% |
| 95 | 8.9 | $11,236 | 11.24% |
| 96 | 8.4 | $11,905 | 11.90% |
| 97 | 7.8 | $12,821 | 12.82% |
| 98 | 7.3 | $13,699 | 13.70% |
| 99 | 6.8 | $14,706 | 14.71% |
| 100 | 6.4 | $15,625 | 15.63% |
| 101 | 6.0 | $16,667 | 16.67% |
| 102 | 5.6 | $17,857 | 17.86% |
| 103 | 5.2 | $19,231 | 19.23% |
| 104 | 4.9 | $20,408 | 20.41% |
| 105 | 4.6 | $21,739 | 21.74% |
| 106 | 4.3 | $23,256 | 23.26% |
| 107 | 4.1 | $24,390 | 24.39% |
| 108 | 3.9 | $25,641 | 25.64% |
| 109 | 3.7 | $27,027 | 27.03% |
| 110 | 3.5 | $28,571 | 28.57% |
| 111 | 3.4 | $29,412 | 29.41% |
| 112 | 3.3 | $30,303 | 30.30% |
| 113 | 3.1 | $32,258 | 32.26% |
| 114 | 3.0 | $33,333 | 33.33% |
| 115 | 2.9 | $34,483 | 34.48% |
| 116 | 2.8 | $35,714 | 35.71% |
| 117 | 2.7 | $37,037 | 37.04% |
| 118 | 2.5 | $40,000 | 40.00% |
| 119 | 2.3 | $43,478 | 43.48% |
| 120 and older | 2.0 | $50,000 | 50.00% |
Age 72 appears for owners who reached their required beginning date under the old age-72 rule; under SECURE 2.0 most people start at 73 (born 1951–1959) or 75 (born 1960 or later). The RMD calculator applies the right start year and projects future withdrawals.
Which RMD table to use
Account owners use Table III unless their spouse is the sole beneficiary and more than 10 years younger; beneficiaries use Table I[p590b]. The regulation contains all three tables[reg9]:
| Table | Who uses it | Example |
|---|---|---|
| Table III, Uniform Lifetime | IRA owners and plan participants (unmarried, or spouse not more than 10 years younger, or spouse not the sole beneficiary) | 75 → 24.6 |
| Table II, Joint and Last Survivor | Owners whose spouse is the sole beneficiary and more than 10 years younger | Owner 75, spouse 64 → 25.3 |
| Table I, Single Life Expectancy | Beneficiaries of inherited IRAs who take life-expectancy payments, and annual RMDs in years 1–9 of the 10-year rule | 57 → 29.8 |
Single Life Expectancy Table for beneficiaries
A beneficiary looks up their age in the year after the owner's death and then subtracts 1 for each later year; they do not go back to the table each year[p590b]. A surviving spouse who is the sole beneficiary has other choices, including treating the IRA as their own, and should read the spouse rules in Publication 590-B.
| Age | Years | Age | Years | Age | Years | Age | Years |
|---|---|---|---|---|---|---|---|
| 0 | 84.6 | 31 | 54.4 | 62 | 25.4 | 93 | 4.6 |
| 1 | 83.7 | 32 | 53.4 | 63 | 24.5 | 94 | 4.3 |
| 2 | 82.8 | 33 | 52.5 | 64 | 23.7 | 95 | 4.0 |
| 3 | 81.8 | 34 | 51.5 | 65 | 22.9 | 96 | 3.7 |
| 4 | 80.8 | 35 | 50.5 | 66 | 22.0 | 97 | 3.4 |
| 5 | 79.8 | 36 | 49.6 | 67 | 21.2 | 98 | 3.2 |
| 6 | 78.8 | 37 | 48.6 | 68 | 20.4 | 99 | 3.0 |
| 7 | 77.9 | 38 | 47.7 | 69 | 19.6 | 100 | 2.8 |
| 8 | 76.9 | 39 | 46.7 | 70 | 18.8 | 101 | 2.6 |
| 9 | 75.9 | 40 | 45.7 | 71 | 18.0 | 102 | 2.5 |
| 10 | 74.9 | 41 | 44.8 | 72 | 17.2 | 103 | 2.3 |
| 11 | 73.9 | 42 | 43.8 | 73 | 16.4 | 104 | 2.2 |
| 12 | 72.9 | 43 | 42.9 | 74 | 15.6 | 105 | 2.1 |
| 13 | 71.9 | 44 | 41.9 | 75 | 14.8 | 106 | 2.1 |
| 14 | 70.9 | 45 | 41.0 | 76 | 14.1 | 107 | 2.1 |
| 15 | 69.9 | 46 | 40.0 | 77 | 13.3 | 108 | 2.0 |
| 16 | 69.0 | 47 | 39.0 | 78 | 12.6 | 109 | 2.0 |
| 17 | 68.0 | 48 | 38.1 | 79 | 11.9 | 110 | 2.0 |
| 18 | 67.0 | 49 | 37.1 | 80 | 11.2 | 111 | 2.0 |
| 19 | 66.0 | 50 | 36.2 | 81 | 10.5 | 112 | 2.0 |
| 20 | 65.0 | 51 | 35.3 | 82 | 9.9 | 113 | 1.9 |
| 21 | 64.1 | 52 | 34.3 | 83 | 9.3 | 114 | 1.9 |
| 22 | 63.1 | 53 | 33.4 | 84 | 8.7 | 115 | 1.8 |
| 23 | 62.1 | 54 | 32.5 | 85 | 8.1 | 116 | 1.8 |
| 24 | 61.1 | 55 | 31.6 | 86 | 7.6 | 117 | 1.6 |
| 25 | 60.2 | 56 | 30.6 | 87 | 7.1 | 118 | 1.4 |
| 26 | 59.2 | 57 | 29.8 | 88 | 6.6 | 119 | 1.1 |
| 27 | 58.2 | 58 | 28.9 | 89 | 6.1 | 120+ | 1.0 |
| 28 | 57.3 | 59 | 28.0 | 90 | 5.7 | ||
| 29 | 56.3 | 60 | 27.1 | 91 | 5.3 | ||
| 30 | 55.3 | 61 | 26.2 | 92 | 4.9 |
How to use the RMD table: two examples
Owner, age 75 in 2026. The IRA was worth $100,000 on December 31, 2025. Table III gives 24.6 at 75, so the 2026 RMD is $100,000 ÷ 24.6 = $4,065[p590b]. If the account grows to $103,000 by the end of 2026, the 2027 RMD at 76 is $103,000 ÷ 23.7 = $4,346.
Beneficiary. A child inherited an IRA from a parent who died in 2021 and was 55 in 2022, the first distribution year. Table I gives 31.6 at 55. In 2026, four years later, the divisor is 31.6 − 4 = 27.6. Under the tables in use before 2022 the same beneficiary would have started from 29.6, which shows how the 2022 update lowered RMDs[p590b].
What changed and what did not for 2026
- The tables did not change. The life-expectancy tables were last updated for distribution years starting January 1, 2022, and still apply in 2026[reg9].
- The starting age did change for younger retirees. SECURE 2.0 raised the applicable age to 73 for people born 1951–1959 and to 75 for people born in 1960 or later.
- The penalty. A missed RMD carries a 25% excise tax on the shortfall, or 10% if you correct it within the correction window and report it on Form 5329[p590b].
Common mistakes with the RMD table
- Using your age on December 31 of last year. Use the age you reach on your birthday in the RMD year.
- Going back to the table every year as a beneficiary. Non-spouse beneficiaries reduce their first divisor by 1 each year.
- Using Table III with a much younger spouse. Table II gives a longer period and a smaller RMD when your spouse is the sole beneficiary and more than 10 years younger.
- Forgetting the income effect. RMDs are taxable and count toward Medicare's IRMAA brackets; a QCD can satisfy part of the RMD without adding to income. Roth IRAs have no owner RMDs; see the Roth IRA calculator.
Quick ruleYour RMD is roughly 3.77% of the balance at 73, 4.95% at 80 and 8.20% at 90. For your own figure and a ten-year projection, use the RMD calculator.
Frequently asked questions
What is the RMD table for 2026?
The IRS Uniform Lifetime Table (Table III), unchanged since 2022. It gives 26.5 at 73, 24.6 at 75, 20.2 at 80, 16 at 85 and 12.2 at 90. Divide your December 31, 2025 balance by the number for your 2026 age.
What is the RMD on $100,000 at age 75?
$4,065: $100,000 divided by the age-75 distribution period of 24.6. That is the IRS's own example in Publication 590-B.
Did the RMD table change for 2026?
No. The current tables took effect January 1, 2022, and apply in 2026. What changed under SECURE 2.0 is the age when RMDs start: 73 for people born 1951–1959 and 75 for people born in 1960 or later.
Which table do I use for an inherited IRA?
The Single Life Expectancy Table (Table I). Use your age in the year after the owner died, then subtract 1 for each following year.