Reference
IRS Uniform Lifetime Table for 2026
The factors the IRS uses to work out required minimum distributions (RMDs) from IRAs and workplace plans, with the share of your balance and the RMD per $100,000 at every age. They haven’t changed since 2022.
How to use it
Three steps to your RMD
- Find the age you reach on your birthday in 2026.
- Take each account’s balance on December 31, 2025.
- Divide the balance by the distribution period for your age.
Someone turning 75 in 2026 with $500,000.00 in pre-tax savings:
- Balance on Dec 31, 2025
- $500,000.00
- Factor at age 75
- ÷ 24.6
- 2026 RMD
- $20,325.20
RMDs start at 73 if you were born from 1951 to 1959, and at 75 if you were born in 1960 or later. The RMD calculator does the arithmetic and projects the years ahead.
The table
Uniform Lifetime Table
IRS Publication 590-B, Appendix B, Table III. The share is the part of last year’s closing balance you must withdraw.
Distribution period, in years
Share of the balance to withdraw
| Age | Distribution period | Share | RMD per $100,000 |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,649.63 |
| 73 | 26.5 | 3.77% | $3,773.58 |
| 74 | 25.5 | 3.92% | $3,921.56 |
| 75 | 24.6 | 4.07% | $4,065.04 |
| 76 | 23.7 | 4.22% | $4,219.40 |
| 77 | 22.9 | 4.37% | $4,366.81 |
| 78 | 22.0 | 4.55% | $4,545.45 |
| 79 | 21.1 | 4.74% | $4,739.33 |
| 80 | 20.2 | 4.95% | $4,950.49 |
| 81 | 19.4 | 5.15% | $5,154.63 |
| 82 | 18.5 | 5.41% | $5,405.40 |
| 83 | 17.7 | 5.65% | $5,649.71 |
| 84 | 16.8 | 5.95% | $5,952.38 |
| 85 | 16.0 | 6.25% | $6,250.00 |
| 86 | 15.2 | 6.58% | $6,578.94 |
| 87 | 14.4 | 6.94% | $6,944.44 |
| 88 | 13.7 | 7.30% | $7,299.27 |
| 89 | 12.9 | 7.75% | $7,751.93 |
| 90 | 12.2 | 8.20% | $8,196.72 |
| 91 | 11.5 | 8.70% | $8,695.65 |
| 92 | 10.8 | 9.26% | $9,259.25 |
| 93 | 10.1 | 9.90% | $9,900.99 |
| 94 | 9.5 | 10.53% | $10,526.31 |
| 95 | 8.9 | 11.24% | $11,235.95 |
| 96 | 8.4 | 11.90% | $11,904.76 |
| 97 | 7.8 | 12.82% | $12,820.51 |
| 98 | 7.3 | 13.70% | $13,698.63 |
| 99 | 6.8 | 14.71% | $14,705.88 |
| 100 | 6.4 | 15.63% | $15,625.00 |
| 101 | 6.0 | 16.67% | $16,666.66 |
| 102 | 5.6 | 17.86% | $17,857.14 |
| 103 | 5.2 | 19.23% | $19,230.76 |
| 104 | 4.9 | 20.41% | $20,408.16 |
| 105 | 4.6 | 21.74% | $21,739.13 |
| 106 | 4.3 | 23.26% | $23,255.81 |
| 107 | 4.1 | 24.39% | $24,390.24 |
| 108 | 3.9 | 25.64% | $25,641.02 |
| 109 | 3.7 | 27.03% | $27,027.02 |
| 110 | 3.5 | 28.57% | $28,571.42 |
| 111 | 3.4 | 29.41% | $29,411.76 |
| 112 | 3.3 | 30.30% | $30,303.03 |
| 113 | 3.1 | 32.26% | $32,258.06 |
| 114 | 3.0 | 33.33% | $33,333.33 |
| 115 | 2.9 | 34.48% | $34,482.75 |
| 116 | 2.8 | 35.71% | $35,714.28 |
| 117 | 2.7 | 37.04% | $37,037.03 |
| 118 | 2.5 | 40.00% | $40,000.00 |
| 119 | 2.3 | 43.48% | $43,478.26 |
| 120 and older | 2.0 | 50.00% | $50,000.00 |
RMD amounts are rounded down to the cent.
Other tables
When a different table applies
Your spouse is more than 10 years younger
If your spouse is your only beneficiary for the whole year, use the Joint and Last Survivor Table (Table II). Its longer periods mean smaller RMDs.
You inherited the account
Beneficiaries generally use the Single Life Table (Table I), and many must empty the account within 10 years. The rules depend on who the original owner was and when they died.
Questions
Frequently asked questions
- Which IRS table should I use for my RMD?
- Most IRA owners use the Uniform Lifetime Table. If your spouse is your only beneficiary all year and is more than 10 years younger than you, use the Joint and Last Survivor Table instead, which gives smaller RMDs. Beneficiaries of inherited accounts generally use the Single Life Table.
- Which age do I look up?
- The age you reach on your birthday in the distribution year, not your age on January 1. For 2026, someone born in 1951 looks up age 75.
- Which balance do I divide?
- The account’s value on December 31 of the previous year. For 2026 RMDs, that is the balance on December 31, 2025.
- Did the table change for 2026?
- No. The IRS last updated its life expectancy tables for distributions from 2022 onward, so the 2026 factors are the same as in 2022 through 2025.
See your RMDs in every year of your plan
Velafolio’s free planner works out each year’s RMD from your own accounts and shows how it adds to your taxable income.