IRS Uniform Lifetime Table · Checked October 23, 2026
RMD table 2026: the IRS Uniform Lifetime Table
To find your required minimum distribution, divide your account balance on December 31 of last year by the number next to your age this year. At 75 the divisor is 24.6, so a $500,000 IRA means an RMD of $20,325.
Uniform Lifetime Table
The amount per $100,000 shows what you would have to take from each $100,000 in the account.
| Age | Distribution period (divisor) | RMD per $100,000 | Share of the account |
|---|---|---|---|
| 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% |
When RMDs start
- Born 1951 to 1958: your first RMD is for the year you turn 73.
- Born 1960 or later: your first RMD is for the year you turn 75.
- Born 1959: 73, under proposed IRS regulations, because the law was unclear for that year.
- You can delay the first RMD to April 1 of the following year, but then you take two RMDs that year. Every later RMD is due by December 31.
Which table to use
Most people use this table. If your spouse is your only beneficiary and is more than 10 years younger, you use the IRS Joint and Last Survivor table instead, which gives a smaller RMD. Inherited IRAs follow different rules. Roth IRAs have no RMDs while the owner is alive, and since 2024 neither do Roth accounts in 401(k) and 403(b) plans.
If you miss an RMD
The amount you should have taken is subject to a 25% excise tax, reduced to 10% if you correct the mistake within two years.
Frequently asked questions
How do I calculate my RMD?
Take your account balance on December 31 of the previous year and divide it by the distribution period for the age you reach this year.
What is the RMD divisor at age 73?
26.5. On a $100,000 balance that is an RMD of $3,774.
Did the RMD table change for 2026?
No. The current Uniform Lifetime Table took effect in 2022 and is still the one in the IRS regulations.
Sources: 26 CFR 1.401(a)(9)-9(c); IRS IR-2024-309; final RMD regulations (EY summary).