The complete 2026 IRS Uniform Lifetime Table with distribution periods for ages 72 through 120, plus a worked calculation, the three RMD tables and who uses each, deadlines by birth year, and the current penalty for a missed withdrawal.
Plain-English guide to Medicare, Medigap, Advantage, and Part D — 2026 rates included.
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If you are looking for the 2026 RMD table, here it is (learn more about medicare advantage vs medicare supplement) (learn more about medicare advantage plan exits 2026: what seniors need to know before open enrollment) (learn more about best telehealth services for seniors in 2026: 7 options compared) (learn more about senior discount programs: complete guide). Most retirees use the IRS Uniform Lifetime Table, and you find your required minimum distribution by dividing your December 31 (learn more about retirement income strategies for 2025) (learn more about healthcare cost planning guide: secure your retirement health), 2025 account balance by the distribution period listed for your age in 2026. At age 73 the divisor is 26.5. At 75 it is 24.6. At 80 it is 20.2. The divisors below did not change for 2026 — the IRS last revised this table effective 2022 — so the only two things that move your number this year are your age and your balance.
This page is a reference, not a sales pitch. If you want the full walkthrough of how the rules work, start with our plain-English guide to required minimum distributions and use this page for the arithmetic.
Use this table if you are unmarried, or married and your spouse is not more than 10 years younger than you, or married and your spouse is not the sole beneficiary of the account. That covers the large majority of retirees.
| Age in 2026 | Distribution period | Age in 2026 | Distribution period |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120 and over | 2.0 |
| 96 | 8.4 |
Source: IRS Publication 590-B and Treasury Regulation section 1.401(a)(9)-9, Uniform Lifetime Table, effective for distribution years beginning in 2022.
Step 1. Find your account balance as of December 31, 2025. Not today's balance — the prior year-end balance. Your custodian reports this figure, usually on your January statement or on Form 5498.
Step 2. Find the distribution period for the age you turn during 2026, not the age you are on January 1.
Step 3. Divide the balance by the distribution period.
Worked example. Margaret turns 75 in 2026. Her traditional IRA held $420,000 on December 31, 2025. Her distribution period is 24.6.
$420,000 ÷ 24.6 = $17,073.17
That is the minimum she must withdraw by December 31, 2026. She can take more. She cannot take less without a penalty.
If she also has a 403(b) from a teaching career, she calculates that RMD separately. IRAs can be aggregated; employer plans generally cannot.
There are three tables, and using the wrong one is the most common mistake we see.
| Table | Who uses it | Effect on your RMD |
|---|---|---|
| Uniform Lifetime | Most account owners: unmarried, or spouse is not more than 10 years younger, or spouse is not sole beneficiary | Standard divisors, shown above |
| Joint Life and Last Survivor | Owners whose sole beneficiary is a spouse more than 10 years younger | Larger divisors, so a smaller required withdrawal |
| Single Life Expectancy | Beneficiaries taking distributions from an inherited IRA | Much smaller divisors, so a larger required withdrawal |
If your spouse is, say, 12 years younger and is your only beneficiary, do not use the table above — you are leaving money in the account that you are entitled to leave there, and the Joint Life table will give you a lower required amount.
The SECURE 2.0 Act moved the starting age twice, so the right answer depends on your birth year.
| Birth year | RMD begins at age | First RMD year |
|---|---|---|
| 1950 or earlier | 72 (under prior law) | Already began |
| 1951–1959 | 73 | The year you turn 73 |
| 1960 or later | 75 | The year you turn 75 |
If you were born in 1953, you turn 73 in 2026 and this is your first RMD year. You may delay that first withdrawal until April 1, 2027 — but if you do, you will take two RMDs in 2027, which stacks both into one year of taxable income. For many retirees that pushes them into a higher bracket or raises their Medicare Part B premium two years later. Taking the first RMD in 2026 instead is usually, though not always, the calmer choice.
Everyone past their first year has a hard deadline of December 31, 2026.
Unchanged: the Uniform Lifetime Table divisors. They have been stable since 2022 and no revision applies for 2026.
Unchanged: the RMD ages of 73 and 75 set by SECURE 2.0.
Unchanged since 2024: designated Roth accounts inside a 401(k) or 403(b) no longer require distributions during the owner's lifetime. Roth IRAs never did.
Adjusted for inflation: the qualified charitable distribution limit rose to $111,000 per person for 2026, up from $108,000 in 2025, or $222,000 for a married couple who each have an IRA. A QCD goes directly from your IRA to a qualified charity, counts toward your RMD, and stays off your taxable income — a meaningfully better outcome than taking the distribution and claiming a deduction. You must be at least 70 and a half.
The penalty is an excise tax of 25% of the amount you failed to withdraw. That drops to 10% if you correct the shortfall within the IRS correction window, generally two years, and file Form 5329. Before SECURE 2.0 the penalty was 50%, so this is a real improvement — but it is still expensive enough to be worth a calendar reminder in November.
The divisors on this page are transcribed from the Uniform Lifetime Table in IRS Publication 590-B and Treasury Regulation section 1.401(a)(9)-9. Age and deadline rules come from the SECURE 2.0 Act of 2022. Penalty figures come from Internal Revenue Code section 4974 as amended. The 2026 QCD limit reflects the IRS annual inflation adjustments. We excluded third-party calculators from our sourcing because they frequently lag IRS updates by a year.
Last updated: September 2026. We review this page each January, when the IRS publishes its annual figures.
26.5. Divide your December 31, 2025 balance by 26.5. On a $300,000 IRA that is $11,320.75.
No. The Uniform Lifetime Table divisors have been unchanged since the IRS revision took effect in 2022. Your RMD changes year to year because your age and balance change, not because the table did.
The December 31, 2025 balance. Market movement during 2026 does not affect the 2026 requirement.
The age you reach at any point during the calendar year. If you turn 75 on December 20, 2026, you use the age-75 divisor for all of 2026.
You calculate separately for every account. For IRAs you may then total those amounts and withdraw from any one IRA. For 401(k)s and most other employer plans, each plan must pay its own RMD.
Roth IRAs never require distributions during the owner's lifetime. Roth 401(k) and Roth 403(b) accounts stopped requiring them beginning in 2024. Inherited Roth accounts are a different matter and generally do have distribution requirements.
Yes, if you have earned income. Contributing and distributing in the same year is allowed, though a contribution does not offset or reduce the required distribution.
If you are still employed and do not own more than 5% of the company, you can generally delay RMDs from that employer's plan until you retire. This exception does not apply to IRAs or to plans from former employers.
No. You may take an in-kind distribution of securities. The fair market value on the distribution date counts toward the requirement and is taxed as ordinary income.
You cannot reduce the requirement itself, but you can change how it is taxed. A qualified charitable distribution satisfies the RMD without adding to taxable income. Roth conversions in the years before RMDs begin shrink the balance the divisor is later applied to. Both are worth discussing with a tax professional before December.
RMDs are ordinary income and count toward the modified adjusted gross income that determines IRMAA surcharges on Medicare Parts B and D — with a two-year lookback, so 2026 income affects 2028 premiums. It is one more reason the two-RMDs-in-one-year scenario deserves a second look. See our summary of Social Security changes for 2026 for the related figures.
This content is for informational and educational purposes only and does not constitute tax, legal, or financial advice. RMD rules contain exceptions this page does not cover, including rules for inherited accounts, trusts named as beneficiaries, and qualified longevity annuity contracts. Tax law changes and individual circumstances vary. Consult a qualified tax professional or financial advisor before acting on any figure here. SeniorSimple does not sell investment products and receives no compensation tied to the choices you make with your retirement accounts.
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Plain-English guide to Medicare, Medigap, Advantage, and Part D — 2026 rates included.
