The IRS Uniform Lifetime Table sets the age 75 distribution period at 24.6 for 2026, the same divisor that has applied since 2022. Published in IRS Publication 590-B, Appendix B, Table III, that number means a 75-year-old divides the prior-year-end retirement account balance by 24.6, which works out to a required withdrawal of about 4.07% of the balance.
For age 75 in 2026, the Uniform Lifetime Table distribution period is 24.6. To find the required minimum distribution, divide the December 31, 2025 account balance by 24.6. As an example, $500,000 divided by 24.6 equals $20,325. The distribution period and the divisor are the same number, and 24.6 is fixed for 2026 by IRS Publication 590-B, Table III.
What is the distribution period for age 75 in 2026?
The distribution period for age 75 in 2026 is 24.6, taken from the IRS Uniform Lifetime Table (Publication 590-B, Appendix B, Table III). A distribution period, also called the divisor, is the number you divide your prior-year-end balance by to compute that year’s required minimum distribution. At 24.6, the age-75 required withdrawal equals about 4.07% of the balance.
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The IRS lists a single distribution period for each attained age. At age 75 that figure is 24.6. The term appears in different words across IRS materials: older editions of Table III label the column “Distribution Period,” while the 2025 edition of Publication 590-B calls it the “applicable denominator.” Some advisers say “divisor.” All three terms describe the same value, and for age 75 that value is 24.6.
The number is tied to the age you attain during the distribution year, not to the year you first started RMDs. A person who reaches age 75 during 2026 uses 24.6 regardless of whether their required minimum distributions began at 73 or earlier. Do not confuse the divisor 24.6 with a starting age: 24.6 is a math input, while the age at which RMDs begin is a separate rule covered further below.
What is the Uniform Lifetime Table?
The Uniform Lifetime Table (IRS Table III) is the schedule of distribution periods used by most retirement account owners to calculate required minimum distributions. It lists a divisor for every age from 72 through 120 and over. Most owners use this table; the divisor shrinks as age rises, so the required withdrawal percentage increases each year. The age-75 divisor is 24.6.
The dollar required minimum distribution equals the prior-year-end account balance divided by the distribution period listed for the owner’s age. Publication 590-B (2025) states that “your applicable denominator for 2026 is listed in the table next to your age as of your birthday in 2026.” The complete verified table follows.
| Age | Distribution period | Age | Distribution period | Age | Distribution period |
|---|---|---|---|---|---|
| 72 | 27.4 | 89 | 12.9 | 106 | 4.3 |
| 73 | 26.5 | 90 | 12.2 | 107 | 4.1 |
| 74 | 25.5 | 91 | 11.5 | 108 | 3.9 |
| 75 | 24.6 | 92 | 10.8 | 109 | 3.7 |
| 76 | 23.7 | 93 | 10.1 | 110 | 3.5 |
| 77 | 22.9 | 94 | 9.5 | 111 | 3.4 |
| 78 | 22.0 | 95 | 8.9 | 112 | 3.3 |
| 79 | 21.1 | 96 | 8.4 | 113 | 3.1 |
| 80 | 20.2 | 97 | 7.8 | 114 | 3.0 |
| 81 | 19.4 | 98 | 7.3 | 115 | 2.9 |
| 82 | 18.5 | 99 | 6.8 | 116 | 2.8 |
| 83 | 17.7 | 100 | 6.4 | 117 | 2.7 |
| 84 | 16.8 | 101 | 6.0 | 118 | 2.5 |
| 85 | 16.0 | 102 | 5.6 | 119 | 2.3 |
| 86 | 15.2 | 103 | 5.2 | 120 and over | 2.0 |
| 87 | 14.4 | 104 | 4.9 | ||
| 88 | 13.7 | 105 | 4.6 |
Source: IRS Publication 590-B (2025), Appendix B, Table III (Uniform Lifetime). The divisor set is fixed by Treasury final regulations T.D. 9930.
Which table do I use, and when does the Joint Life table apply instead?
Most owners use the Uniform Lifetime Table (Table III): unmarried owners, owners whose spouse is not more than 10 years younger, and owners whose spouse is not the sole beneficiary. The one exception is an owner whose sole beneficiary is a spouse more than 10 years younger, who instead uses the Joint Life and Last Survivor Table (Table II), producing a larger divisor and a smaller required withdrawal.
The Uniform Lifetime Table header in Publication 590-B reads: “For Use by: Unmarried Owners; Married Owners Whose Spouses Aren’t More Than 10 Years Younger; and Married Owners Whose Spouses Aren’t the Sole Beneficiaries of Their IRAs.” If your spouse is your only beneficiary and is more than 10 years younger, you look up a joint-life divisor based on both ages, which lowers the required percentage. Roth conversions during working or early retirement years can change how much sits in these tax-deferred accounts later; Q3 Advisors keeps educational material on how much to convert to Roth.
How do I calculate my RMD using the age-75 divisor of 24.6?
To calculate a required minimum distribution at age 75, divide the prior-year-end account balance by the age-75 distribution period of 24.6. The formula is: RMD equals December 31, 2025 balance divided by 24.6. That single step produces the minimum you must withdraw for 2026. A balance of $500,000 gives $20,325, and a balance of $100,000 gives $4,065.
The steps for a 2026 required minimum distribution at age 75 are:
- Find the fair market value of the account as of December 31, 2025.
- Locate the distribution period for your 2026 age in Table III. At age 75 it is 24.6.
- Divide the balance by 24.6. The result is your 2026 RMD for that account.
- Aggregate across accounts as the rules allow (IRA RMDs may be totaled and taken from any one or more IRAs; most employer plans are calculated and taken separately).
Worked example: $100,000 divided by 24.6 equals $4,065
Publication 590-B (2025) illustrates the age-75 calculation directly: a 75-year-old with a $100,000 prior-year-end balance has a required minimum distribution of $4,065, computed as $100,000 divided by the age-75 distribution period of 24.6. That equals 4.07% of the balance. This is the IRS worked example, so a matching result confirms your own math is set up correctly.
Worked example: $500,000 divided by 24.6 equals $20,325
For a larger balance, the same divisor applies. A 75-year-old with $500,000 at December 31, 2025 has a 2026 required minimum distribution of $20,325, computed as $500,000 divided by 24.6. The percentage is identical to the smaller example, about 4.07%, because the distribution period, not the balance, sets the rate. Scaling the balance scales the dollar RMD in direct proportion.
Is there a new RMD table for 2026?
No. There is no new RMD table for 2026. The Uniform Lifetime Table divisors, including the age-75 distribution period of 24.6, were set by Treasury final regulations T.D. 9930 and have applied to every distribution year since January 1, 2022. Headlines that call it a “2026 table” refer to the year of use, not to any change in the numbers.
The current divisor set took effect in 2022 under T.D. 9930 (85 FR 72472). Those regulations replaced the older, shorter life-expectancy figures with the slightly longer ones in use today, which lowered required percentages modestly. Since then the numbers have not moved. The age-75 distribution period was 24.6 in 2022, 2023, 2024, and 2025, and it remains 24.6 for 2026. When you see a “2026 Uniform Lifetime Table,” it is the same table, labeled by the year you apply it.
Why does the required withdrawal percentage rise every year?
The required withdrawal percentage rises every year because the distribution period shrinks as you age, and the implied percentage equals 100 divided by the divisor. At age 75 the divisor of 24.6 implies 4.07%; at 85 the divisor of 16.0 implies 6.25%; at 95 the divisor of 8.9 implies 11.24%. Q3 Advisors tracks this escalating floor as the RMD Tax-Drag Curve.
The IRS publishes the divisor, not the percentage. The Q3 Advisors RMD Tax-Drag Curve derives the implied minimum withdrawal (W = 100 divided by the divisor) so the rising floor is visible at a glance. The percentage starts at about 3.77% at the age-73 onset and climbs each year thereafter.
| Age | Distribution period | Implied withdrawal % | Year-over-year rise (pts) |
|---|---|---|---|
| 73 | 26.5 | 3.77% | onset |
| 74 | 25.5 | 3.92% | +0.15 |
| 75 | 24.6 | 4.07% | +0.14 |
| 76 | 23.7 | 4.22% | +0.15 |
| 77 | 22.9 | 4.37% | +0.15 |
| 78 | 22.0 | 4.55% | +0.18 |
| 79 | 21.1 | 4.74% | +0.19 |
| 80 | 20.2 | 4.95% | +0.21 |
| 81 | 19.4 | 5.15% | +0.20 |
| 82 | 18.5 | 5.41% | +0.25 |
| 83 | 17.7 | 5.65% | +0.24 |
| 84 | 16.8 | 5.95% | +0.30 |
| 85 | 16.0 | 6.25% | +0.30 |
| 90 | 12.2 | 8.20% | rising |
| 95 | 8.9 | 11.24% | rising |
Divisors: IRS Pub 590-B (2025), Table III. Implied withdrawal percentages and deltas are derived by Q3 Advisors as 100 divided by the divisor. The curve is convex: the floor crosses 4% at age 75, 5% at age 81, and 6% at age 85, then accelerates in the extended tail (15.63% at age 100, 50.00% at the age-120-and-over terminal divisor of 2.0). Because the required percentage grows each year, the timing of taxable withdrawals is a common topic in retirement-tax planning. Q3 Advisors maintains educational material on Roth conversion planning, on the Roth conversion break-even point, and on the annual Roth conversion deadline. RMD income can also raise other income-tested amounts, including the 3.8% net investment income tax.
When do I have to start taking RMDs, is the age 73 or 75?
For anyone taking a first RMD in 2026, the starting age is 73, not 75. The applicable age is 73 for individuals born between 1951 and 1959 (who reached age 72 after December 31, 2022). The starting age of 75 applies only to individuals born in 1960 or later, and the earliest year an age-75 RMD can apply is 2035. The divisor 24.6 is separate from the starting-age rule.
The starting age and the divisor 24.6 are two different things, and they are often conflated. The number 24.6 is the distribution period at attained age 75; the “73 or 75” question is about when required distributions begin. Under the SECURE 2.0 Act (P.L. 117-328), the applicable age is 73 today and rises to 75 for those born in 1960 or later, whose earliest age-75 RMD year is 2035. The table below summarizes the statutory history.
| Applicable starting age | Who it applies to | Governing law |
|---|---|---|
| 70 and one-half | Reached 70 and one-half through 2019 | Pre-2020 requirement |
| 72 | Reached 70 and one-half after December 31, 2019 | SECURE Act of 2019, P.L. 116-94 |
| 73 | Born 1951 to 1959 (turn 72 after December 31, 2022) | SECURE 2.0 Act, P.L. 117-328 |
| 75 | Born 1960 or later (earliest age-75 RMD year is 2035) | SECURE 2.0 Act, P.L. 117-328 |
The required beginning date for an IRA is April 1 of the year following the calendar year in which the owner reaches the applicable age. Every RMD after the first is due by December 31 of that year (Source: IRS Retirement Topics, Required Minimum Distributions).
What happens if I miss an RMD?
If you miss a required minimum distribution, the IRS imposes an excise tax of 25% on the shortfall, the amount you should have withdrawn but did not. The rate drops to 10% if you correct the shortfall within the correction window. You report the tax on Form 5329, Part IX, and may request a waiver for reasonable error by attaching a letter of explanation.
Publication 590-B (2025) states that a taxpayer “may have to pay a 25% excise tax for that year on the amount not distributed as required,” and 26 U.S.C. 4974(a) sets the tax at 25% of the shortfall. SECURE 2.0 reduced the prior 50% rate to 25% (and to 10% if timely corrected) for tax years beginning after December 29, 2022. The correction window ends on the earliest of the date a notice of deficiency is mailed, the date the tax is assessed, or the last day of the second tax year after the year the tax was imposed.
Do Roth accounts use this table?
No. Original owners of a Roth IRA do not take lifetime required minimum distributions, so the Uniform Lifetime Table does not apply to them at all. Beginning in 2024, designated Roth accounts inside employer plans (Roth 401(k), Roth 403(b), Roth 457(b)) are also exempt from lifetime RMDs. Beneficiaries who inherit Roth accounts, however, remain subject to post-death distribution rules.
Publication 590-B (2025) states plainly: “If you are the original owner of a Roth IRA, you don’t have to take distributions regardless of your age.” SECURE 2.0 section 325 extended similar treatment to designated Roth accounts in workplace plans for tax years after December 31, 2023. Because Roth balances are not forced out during the owner’s life, some investors study whether shifting pre-tax dollars to Roth over time may reduce future required distributions; that is a planning question, and outcomes depend on individual facts.
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Q3 Advisors is a registered investment adviser focused on retirement tax planning. This page is educational and is not advice; consult a qualified professional.
Frequently asked questions
What is the distribution period for age 75?
The distribution period for age 75 is 24.6. It comes from the IRS Uniform Lifetime Table in Publication 590-B, Appendix B, Table III. To use it, divide your prior-year-end account balance by 24.6 to find that year’s required minimum distribution. The 24.6 figure applies for 2026 and has been unchanged since the current divisor set took effect in 2022.
Is there a new RMD table for 2026?
No, there is no new RMD table for 2026. The Uniform Lifetime Table divisors have been fixed by Treasury final regulations T.D. 9930 since January 1, 2022, and the age-75 distribution period remains 24.6. A page labeled “2026 table” simply names the year of use. The divisors themselves did not change for 2026.
What is the RMD divisor for age 75?
The RMD divisor for age 75 is 24.6. Divisor, distribution period, and applicable denominator all describe the same number in the Uniform Lifetime Table. A 75-year-old divides the December 31 prior-year balance by 24.6 to compute the required minimum distribution, which equals about 4.07% of that balance (Source: IRS Publication 590-B, 2025, Table III).
How do you calculate RMD using the Uniform Lifetime Table?
Divide the account’s prior-year-end fair market value by the distribution period listed for your age in the Uniform Lifetime Table. The formula is: RMD equals prior December 31 balance divided by the divisor. At age 75 the divisor is 24.6, so a $200,000 balance produces a required minimum distribution of $8,130 ($200,000 divided by 24.6) for that year.
What is the RMD on $500,000 at age 75?
The required minimum distribution on $500,000 at age 75 is $20,325, computed as $500,000 divided by the age-75 distribution period of 24.6. That equals about 4.07% of the balance. This assumes the owner uses the Uniform Lifetime Table (Table III), which applies to most account owners (Source: IRS Publication 590-B, 2025).
Which RMD table should I use?
Most owners use the Uniform Lifetime Table (Table III): unmarried owners, owners whose spouse is not more than 10 years younger, and owners whose spouse is not the sole beneficiary. Use the Joint Life and Last Survivor Table (Table II) only if your sole beneficiary is a spouse more than 10 years younger. Beneficiaries of inherited accounts use the Single Life Table (Table I).
What is the difference between the divisor and the distribution period?
There is no difference; they are the same number. “Distribution period” is the label the IRS Uniform Lifetime Table uses, older editions title the column that way, and the 2025 edition of Publication 590-B calls it the “applicable denominator.” Advisers often say “divisor.” All three terms mean the value you divide your balance by. At age 75 that value is 24.6.
This material is provided by Q3 Advisors, a registered investment adviser, for informational and educational purposes only. It is not investment, legal, or tax advice, nor a recommendation to buy or sell any security or to adopt any strategy. Information is believed to be from reliable sources as of the dates cited, but its accuracy is not guaranteed and figures are subject to change. Registration with the SEC or a state does not imply a certain level of skill or training. See Q3 Advisors’ Form ADV Part 2A for information on services, fees, and conflicts of interest. Readers should consult their own qualified tax, legal, or financial advisor before making any decisions.
