RMD Table 2026: IRS Uniform Lifetime Table and How to Calculate Your RMD

Key takeaways

A required minimum distribution equals the account balance on December 31 of the prior year divided by the distribution period for your age in the IRS Uniform Lifetime Table.

The Uniform Lifetime Table gives a distribution period of 26.5 at age 73, 24.6 at age 75, 20.2 at age 80 and 6.4 at age 100.

Under SECURE 2.0, RMDs generally begin at age 73, rising to age 75 for people born in 1960 or later.

The first RMD can be delayed until April 1 of the year after you reach RMD age; later RMDs are due by December 31 each year.

A missed RMD can trigger a 25% excise tax on the shortfall, reduced to 10% if the shortfall is withdrawn within two years.

The 2026 RMD table is the IRS Uniform Lifetime Table (Table III in Publication 590-B). To find a required minimum distribution, divide the account balance on December 31, 2025 by the distribution period for the age you reach in 2026. At age 73 the factor is 26.5, so a $400,000 IRA requires about $15,094.

The table has not changed since the IRS updated it for distribution years beginning in 2022. The same factors apply in 2026.

What is the Uniform Lifetime Table for 2026?

The distribution periods below come from the Uniform Lifetime Table in Treasury Regulation 1.401(a)(9)-9(c), which Publication 590-B reproduces as Table III. Use the age you will be on your birthday in the distribution year.

Age	Distribution period	Age	Distribution period
72	27.4	87	14.4
73	26.5	88	13.7
74	25.5	89	12.9
75	24.6	90	12.2
76	23.7	91	11.5
77	22.9	92	10.8
78	22.0	93	10.1
79	21.1	94	9.5
80	20.2	95	8.9
81	19.4	96	8.4
82	18.5	97	7.8
83	17.7	98	7.3
84	16.8	99	6.8
85	16.0	100	6.4
86	15.2

The table continues past age 100, falling to 2.0 at age 120 and older. Age 72 appears because the table also serves people who started RMDs under earlier rules and surviving-spouse situations.

Which table applies to you?

Uniform Lifetime Table (Table III): most account owners.
Joint and Last Survivor Table (Table II): owners whose sole beneficiary for the whole year is a spouse more than 10 years younger. It produces longer periods and smaller RMDs.
Single Life Expectancy Table (Table I): beneficiaries of inherited IRAs and plans.

How do you calculate an RMD?

The formula is the same every year:

RMD = Account balance on December 31 of the prior year ÷ Distribution period for this year's age

The IRS worksheet for IRAs follows four steps:

Find the IRA balance on December 31 of the previous year.
Look up the distribution period for the age you reach this year.
Divide the balance by the distribution period.
Repeat for each non-inherited IRA.

Adjust the balance for any rollover or transfer that was in transit on December 31, as the IRS worksheet instructs.

🧓Free toolRMD CalculatorYour required minimum distribution for 2026.Open →

Worked example: first RMD at age 73

Someone born in 1953 turns 73 in 2026. Their traditional IRA held $400,000 on December 31, 2025.

Distribution period at 73: 26.5
$400,000 ÷ 26.5 = $15,094.34

Worked example: age 75

Someone who turns 75 in 2026 had $500,000 across their traditional IRAs on December 31, 2025.

Distribution period at 75: 24.6
$500,000 ÷ 24.6 = $20,325.20

They can take that total from one IRA or split it across several, because traditional IRA RMDs may be aggregated. The factor shrinks each year, so the share of the balance that must come out rises with age: about 3.8% at 73, about 5.0% at 80, and about 15.6% at 100.

When do RMDs start under SECURE 2.0?

The SECURE 2.0 Act of 2022 raised the RMD starting age:

Birth year	RMD starting age
1951 – 1958	73
1960 or later	75

The IRS currently states that RMDs generally begin when you reach age 73. Proposed regulations published in 2024 set age 75 for people born on or after January 1, 1960. Anyone born in 1959 should check final IRS guidance for their starting age.

For workplace plans such as 401(k)s, a person who is still working may be able to delay RMDs from that employer's plan until retirement, if the plan allows it and they do not own 5% or more of the company. This exception does not apply to IRAs.

🏦Free tool401(k) CalculatorWhat your 401(k) will be worth at retirement.Open →

What are the RMD deadlines?

First RMD: due by April 1 of the year after you reach RMD age. Someone who turns 73 in 2026 has until April 1, 2027.
Every later RMD: due by December 31 of the year it applies to.

Delaying the first RMD to April 1 means two RMDs land in the same calendar year, the first by April 1 and the second by December 31. Both count as taxable income in that year, which can push income into a higher bracket.

What happens if you miss an RMD?

The amount you should have withdrawn but did not is subject to an excise tax:

Situation	Excise tax on the shortfall
RMD not taken	25%
Shortfall corrected within two years	10%

For example, missing a $10,000 RMD could cost $2,500, or $1,000 if corrected in time. The tax is reported on Form 5329, and the IRS may waive it for reasonable error if steps are taken to fix the shortfall.

Do all retirement accounts have RMDs?

Account	RMDs during owner's life?
Traditional, SEP and SIMPLE IRAs	Yes
401(k), 403(b), 457(b) (pre-tax)	Yes
Roth IRA	No
Designated Roth 401(k) / 403(b)	No

Inherited accounts follow separate beneficiary rules, including the 10-year rule for many non-spouse beneficiaries.

Common RMD mistakes

Using the wrong year's balance. The balance is from December 31 of the prior year, not the current value.
Using the wrong age. Use the age you reach by December 31 of the distribution year.
Taking a plan RMD from an IRA. IRA and 401(k) RMDs cannot cover each other.
Rolling over an RMD. RMD amounts are not eligible for rollover.

This guide is for education only and is not financial or tax advice.

Frequently asked questions

Which RMD table do most people use?

Most IRA owners and plan participants use Table III, the Uniform Lifetime Table. The Joint and Last Survivor Table applies instead when the sole beneficiary is a spouse more than 10 years younger, and beneficiaries of inherited accounts use the Single Life Expectancy Table.

Do Roth IRAs have required minimum distributions?

Not while the original owner is alive. Designated Roth accounts in 401(k) and 403(b) plans also have no RMDs during the owner's lifetime. Beneficiaries are still subject to RMD rules.

Can I take more than my RMD?

Yes. The RMD is a minimum. Withdrawing more is allowed, but the extra amount does not count toward future years' RMDs.

Can I combine RMDs from several IRAs?

For traditional IRAs, the RMD is figured separately for each account, but the total can be withdrawn from any one or more of them. RMDs from 401(k)-type plans generally must be taken from each plan separately.