The IRS Single Life Expectancy Table 2026 (Table I of Publication 590-B, Appendix B) is the divisor chart that inherited-IRA beneficiaries use to size a required minimum distribution. The factors themselves are unchanged for 2026, so the number you look up this year is the same one that applied in 2022 through 2025. What is genuinely new for 2026 is enforcement: the missed-RMD penalty waivers have expired, so a skipped distribution now carries a live excise tax.
The Single Life Expectancy Table 2026 is IRS Table I, the beneficiary divisor table in Publication 590-B, Appendix B. You divide the prior year December 31 balance by your life-expectancy factor to get the year’s RMD. The 2026 factors match 2022 through 2025 (no update). The only 2026 change is that penalty relief has ended, so missed annual RMDs under the 10-year rule are now enforced.
The IRS Single Life Expectancy Table 2026 (Table I, ages 0 to 120+)
Below is the complete IRS Single Life Expectancy Table (Table I) as it applies for 2026 distribution years, reproduced from Publication 590-B, Appendix B. Find your age in the year the factor is needed, read across to the life-expectancy factor, and divide your prior December 31 account balance by that number. The third column shows the implied first-year distribution rate (100 divided by the factor) for quick reference.
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| Age | Factor | Rate | Age | Factor | Rate |
|---|---|---|---|---|---|
| 0 | 84.6 | 1.18% | 61 | 26.2 | 3.82% |
| 1 | 83.7 | 1.19% | 62 | 25.4 | 3.94% |
| 2 | 82.8 | 1.21% | 63 | 24.5 | 4.08% |
| 3 | 81.8 | 1.22% | 64 | 23.7 | 4.22% |
| 4 | 80.8 | 1.24% | 65 | 22.9 | 4.37% |
| 5 | 79.8 | 1.25% | 66 | 22.0 | 4.55% |
| 6 | 78.8 | 1.27% | 67 | 21.2 | 4.72% |
| 7 | 77.9 | 1.28% | 68 | 20.4 | 4.90% |
| 8 | 76.9 | 1.30% | 69 | 19.6 | 5.10% |
| 9 | 75.9 | 1.32% | 70 | 18.8 | 5.32% |
| 10 | 74.9 | 1.34% | 71 | 18.0 | 5.56% |
| 11 | 73.9 | 1.35% | 72 | 17.2 | 5.81% |
| 12 | 72.9 | 1.37% | 73 | 16.4 | 6.10% |
| 13 | 71.9 | 1.39% | 74 | 15.6 | 6.41% |
| 14 | 70.9 | 1.41% | 75 | 14.8 | 6.76% |
| 15 | 69.9 | 1.43% | 76 | 14.1 | 7.09% |
| 16 | 69.0 | 1.45% | 77 | 13.3 | 7.52% |
| 17 | 68.0 | 1.47% | 78 | 12.6 | 7.94% |
| 18 | 67.0 | 1.49% | 79 | 11.9 | 8.40% |
| 19 | 66.0 | 1.52% | 80 | 11.2 | 8.93% |
| 20 | 65.0 | 1.54% | 81 | 10.5 | 9.52% |
| 21 | 64.1 | 1.56% | 82 | 9.9 | 10.10% |
| 22 | 63.1 | 1.58% | 83 | 9.3 | 10.75% |
| 23 | 62.1 | 1.61% | 84 | 8.7 | 11.49% |
| 24 | 61.1 | 1.64% | 85 | 8.1 | 12.35% |
| 25 | 60.2 | 1.66% | 86 | 7.6 | 13.16% |
| 26 | 59.2 | 1.69% | 87 | 7.1 | 14.08% |
| 27 | 58.2 | 1.72% | 88 | 6.6 | 15.15% |
| 28 | 57.3 | 1.75% | 89 | 6.1 | 16.39% |
| 29 | 56.3 | 1.78% | 90 | 5.7 | 17.54% |
| 30 | 55.3 | 1.81% | 91 | 5.3 | 18.87% |
| 31 | 54.4 | 1.84% | 92 | 4.9 | 20.41% |
| 32 | 53.4 | 1.87% | 93 | 4.6 | 21.74% |
| 33 | 52.5 | 1.90% | 94 | 4.3 | 23.26% |
| 34 | 51.5 | 1.94% | 95 | 4.0 | 25.00% |
| 35 | 50.5 | 1.98% | 96 | 3.7 | 27.03% |
| 36 | 49.6 | 2.02% | 97 | 3.4 | 29.41% |
| 37 | 48.6 | 2.06% | 98 | 3.2 | 31.25% |
| 38 | 47.7 | 2.10% | 99 | 3.0 | 33.33% |
| 39 | 46.7 | 2.14% | 100 | 2.8 | 35.71% |
| 40 | 45.7 | 2.19% | 101 | 2.6 | 38.46% |
| 41 | 44.8 | 2.23% | 102 | 2.5 | 40.00% |
| 42 | 43.8 | 2.28% | 103 | 2.3 | 43.48% |
| 43 | 42.9 | 2.33% | 104 | 2.2 | 45.45% |
| 44 | 41.9 | 2.39% | 105 | 2.1 | 47.62% |
| 45 | 41.0 | 2.44% | 106 | 2.1 | 47.62% |
| 46 | 40.0 | 2.50% | 107 | 2.1 | 47.62% |
| 47 | 39.0 | 2.56% | 108 | 2.0 | 50.00% |
| 48 | 38.1 | 2.62% | 109 | 2.0 | 50.00% |
| 49 | 37.1 | 2.70% | 110 | 2.0 | 50.00% |
| 50 | 36.2 | 2.76% | 111 | 2.0 | 50.00% |
| 51 | 35.3 | 2.83% | 112 | 2.0 | 50.00% |
| 52 | 34.3 | 2.92% | 113 | 1.9 | 52.63% |
| 53 | 33.4 | 2.99% | 114 | 1.9 | 52.63% |
| 54 | 32.5 | 3.08% | 115 | 1.8 | 55.56% |
| 55 | 31.6 | 3.16% | 116 | 1.8 | 55.56% |
| 56 | 30.6 | 3.27% | 117 | 1.6 | 62.50% |
| 57 | 29.8 | 3.36% | 118 | 1.4 | 71.43% |
| 58 | 28.9 | 3.46% | 119 | 1.1 | 90.91% |
| 59 | 28.0 | 3.57% | 120+ | 1.0 | 100.00% |
| 60 | 27.1 | 3.69% |
These factors govern inherited traditional IRAs, inherited Roth IRAs, and inherited workplace plan balances that pass to a beneficiary. For the procedure that puts these numbers to work step by step, see our companion guide on how to calculate an RMD for an inherited IRA. This page stays the reference asset: the table plus the rules for applying it.
Do the 2026 factors change from 2025?
No. The Single Life Expectancy Table factors do not change for 2026. The IRS last revised these divisors in the final regulations under T.D. 9930, effective for distribution calendar years beginning January 1, 2022. Age 57 has read 29.8 every year since. Any page implying new 2026 factors is wrong: the 2026 development is enforcement of the penalty, not a new set of numbers.
The 2022 revision lengthened assumed life expectancies to reflect updated mortality data, which lowered each year’s required distribution slightly compared with the pre-2022 tables. Those longer-life factors are the ones printed above and the ones that apply for 2026. A beneficiary who first looked up a factor in 2022, 2023, 2024, or 2025 uses the same value in 2026, adjusted only by the subtract-one method described later.
There is one carryover trap worth flagging. Beneficiaries who inherited before 2022 were required to re-derive their divisor from the 2022 table: locate the factor for the age at which the stretch first began, then subtract one for each year that has elapsed since. That reset still governs many real 2026 divisors, and table-dump reference pages routinely omit it. If your inherited account predates 2022, confirm which starting age your divisor traces back to before you trust a single-year lookup.
Who has to use the Single Life Expectancy Table?
Beneficiaries use the Single Life Expectancy Table, not account owners. It applies to non-spouse beneficiaries taking annual distributions from an inherited IRA, to surviving spouses who keep the account as an inherited (beneficiary) IRA, and to Eligible Designated Beneficiaries such as a disabled or chronically ill individual, a minor child of the owner, or a beneficiary not more than 10 years younger than the decedent. Account owners use the Uniform Lifetime Table instead.
Non-spouse beneficiaries and the subtract-one-each-year method
A non-spouse beneficiary who must take annual distributions sets the divisor once, then reduces it by 1.0 in each following year. You look up your single life-expectancy factor for the first distribution year using your age that year, then subtract one for year two, subtract another one for year three, and so on. You do not return to the table and re-look-up your factor as you age. This fixed-minus-one schedule is the single most common point of confusion, and it produces a divisor that falls faster than your actual age would suggest.
Surviving spouses: why you re-enter the table at your new age
A surviving spouse who remains a beneficiary (rather than rolling the account into their own IRA) is the exception to the subtract-one rule. A sole spouse beneficiary re-enters Table I each year at their attained age, a method called annual recalculation. Many surviving spouses instead elect to treat the inherited IRA as their own or complete a spousal rollover, which moves them off Table I entirely and onto the owner’s Uniform Lifetime Table. Which path fits depends on ages and cash-flow needs, and the choice is often worth reviewing with a professional.
Eligible Designated Beneficiaries (disabled, chronically ill, minor child, near-peer)
The SECURE Act created a category called Eligible Designated Beneficiaries (EDBs) who may still stretch distributions over a life expectancy using Table I rather than emptying the account in 10 years. The five EDB types are: the surviving spouse; a disabled individual; a chronically ill individual; a minor child of the account owner (until the child reaches age 21); and any beneficiary who is not more than 10 years younger than the decedent. When a minor child EDB turns 21, the stretch stops and the 10-year rule begins, so the account must be emptied by the end of the tenth year after the child turns 21. Our explainer on the inherited IRA 10-year rule and its three versions maps which beneficiary lands in which bucket.
How do I calculate my inherited IRA RMD with this table?
To calculate an inherited IRA RMD with the Single Life Expectancy Table, divide the account balance as of the prior December 31 by your life-expectancy factor from Table I. For example, a $400,000 balance divided by the age-57 factor of 29.8 produces a first-year RMD of about $13,423. In each later year you subtract one from the factor and divide the new prior-year balance by that reduced number.
The formula: prior-year December 31 balance divided by your life-expectancy factor
The mechanic is one line: RMD = (prior year December 31 account balance) divided by (your single life-expectancy factor). The balance is always the fair market value on December 31 of the year before the distribution year, taken straight from your custodian’s year-end statement. The factor is your Table I number. Multiple inherited IRAs from the same decedent may be aggregated for the RMD calculation, but an inherited IRA RMD can never be satisfied out of your own personal IRA.
Worked example: $400,000 inherited IRA, beneficiary age 57 (factor 29.8), full 10-year cash flow
Suppose a non-spouse beneficiary who is age 57 in the first distribution year (2026) inherits a $400,000 traditional IRA from an owner who died on or after their Required Beginning Date. Two obligations run at the same time: an annual RMD in years one through nine using the subtract-one factor, and a hard deadline to empty the entire account by the end of year 10. The table below is a hypothetical illustration for education only, using an assumed 5% annual growth rate that is not a projection or an expected return.
| Year | Beneficiary age | Factor (subtract one) | Prior Dec 31 balance | Annual RMD |
|---|---|---|---|---|
| 2026 (Yr 1) | 57 | 29.8 | $400,000 | $13,423 |
| 2027 (Yr 2) | 58 | 28.8 | $406,577 | $14,117 |
| 2028 (Yr 3) | 59 | 27.8 | $412,789 | $14,849 |
| 2029 (Yr 4) | 60 | 26.8 | $418,580 | $15,619 |
| 2030 (Yr 5) | 61 | 25.8 | $423,890 | $16,430 |
| 2031 (Yr 6) | 62 | 24.8 | $428,655 | $17,284 |
| 2032 (Yr 7) | 63 | 23.8 | $432,803 | $18,185 |
| 2033 (Yr 8) | 64 | 22.8 | $436,258 | $19,134 |
| 2034 (Yr 9) | 65 | 21.8 | $438,937 | $20,135 |
| 2035 (Yr 10) | 66 | Empty the account | ~$440,749 | Full remaining balance |
Notice two features competitors usually miss. First, the factor falls by exactly 1.0 each year (29.8, then 28.8, then 27.8), never re-looked-up. Second, year 10 has no divisor at all: whatever remains must come out in full by December 31, 2035. The annual RMDs in years one through nine do not reduce that final sweep to a comfortable trickle, so many beneficiaries model the year-10 tax hit early. If some of the inheritance is a Roth account, the sweep timing works differently; see inherited Roth IRAs and the 10-year rule.
How does the 10-year rule change when you must take annual RMDs?
Under the SECURE Act 10-year rule, whether you owe an annual RMD depends on when the owner died relative to their Required Beginning Date (RBD), roughly April 1 after age 73. If the owner died on or after their RBD, a designated beneficiary must take annual RMDs in years one through nine and empty the account by year 10. If the owner died before their RBD, no annual RMD is required; the account simply must be empty by the end of year 10.
Owner died on or after their Required Beginning Date: years one through nine RMDs are required
When the account owner had already reached their Required Beginning Date and had begun (or was required to begin) their own RMDs, the IRS treats the distribution stream as already switched on. The 2024 final regulations under T.D. 10001 confirmed that a designated beneficiary in this situation must take an annual RMD in each of years one through nine of the 10-year window, using the Single Life Expectancy Table with the subtract-one method, and then fully distribute any remaining balance by the end of year 10. This is the fact pattern in the worked example above.
Owner died before their Required Beginning Date: no annual RMD, just empty by year 10
When the owner died before their Required Beginning Date, a designated beneficiary subject to the 10-year rule owes no annual RMD in years one through nine. The only requirement is that the inherited account be fully distributed by December 31 of the tenth year following the year of death. Beneficiaries in this pattern have flexibility on timing, and many spread withdrawals to manage their bracket rather than facing a single year-10 sweep. Coordinating those withdrawals with any Roth conversion strategy is a common planning topic.
What is the penalty for missing an inherited IRA RMD in 2026?
Missing an inherited IRA RMD triggers a 25% excise tax on the shortfall under the SECURE 2.0 Act, reduced to 10% if you correct it within the two-year correction window. For 2026 this matters more than in prior years: the IRS penalty-relief notices (2022-53, 2023-54, 2024-35, and the 2025 relief) that waived the missed year-one-through-nine RMD have all expired. 2026 is a fully enforced year, so a skipped annual RMD now carries the live excise tax.
Between 2020 and 2024, the IRS repeatedly waived the penalty for beneficiaries who did not take an annual RMD during the 10-year window while the final regulations were pending. 2025 was the first enforced year once the T.D. 10001 rules took effect. By 2026 there is no outstanding waiver on the table, which is the accuracy angle this reference page exists to flag. If you are behind, the correction path (filing Form 5329, taking the missed amount, and requesting abatement) may reduce the excise tax to 10%, and many beneficiaries address it promptly for that reason. Owners tracking their own deadlines can review the broader required minimum distributions rules for 2026.
Two mistakes to avoid: using the Uniform Lifetime Table, and recalculating your factor each year
Two errors dominate inherited IRA RMD miscalculations. First, beneficiaries sometimes pull their divisor from the Uniform Lifetime Table, which belongs to account owners and gives a much larger factor (smaller distribution). Second, non-spouse beneficiaries re-look-up their factor on Table I every year as they age, instead of subtracting one from the original factor. Both mistakes understate the required distribution and can expose the shortfall to the 25% excise tax.
The contrast between the two tables is the fastest way to catch the first error. The Uniform Lifetime Table is used by living owners taking their own RMDs and assumes a beneficiary 10 years younger, so its factors are far longer than Table I. The Joint Life and Last Survivor Table (Table II) applies only to an owner whose sole beneficiary is a spouse more than 10 years younger. If you are a beneficiary of an inherited account, Table I above is your table. The comparison below summarizes who uses what.
| Table | Who uses it | Typical factor at age 75 |
|---|---|---|
| Single Life Expectancy (Table I) | Inherited IRA beneficiaries | 14.8 |
| Uniform Lifetime | Living account owners taking their own RMD | 24.6 |
| Joint Life and Last Survivor (Table II) | Owner whose sole beneficiary is a spouse more than 10 years younger | Varies by both ages |
The second error, annual recalculation, is subtle because it feels correct: you are one year older, so surely you re-read the table. But for a non-spouse beneficiary the schedule is fixed at inception. Re-looking-up the factor produces a larger divisor than the subtract-one method and therefore a distribution that falls short of the required amount. Only a sole surviving spouse beneficiary recalculates. When larger inherited balances are in play, deciding how much to draw beyond the RMD often ties into a wider question of how much to convert to Roth across the 10-year window.
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Frequently asked questions
Who uses the IRS Single Life Expectancy Table?
The IRS Single Life Expectancy Table (Table I) is used by inherited IRA beneficiaries, not by account owners. It applies to non-spouse designated beneficiaries, to surviving spouses who keep the account as an inherited IRA, and to Eligible Designated Beneficiaries such as a disabled or chronically ill person, a minor child of the owner, or a beneficiary not more than 10 years younger than the decedent. Living owners use the Uniform Lifetime Table.
How do I calculate an inherited IRA RMD using the Single Life Expectancy Table?
Divide the inherited account’s fair market value as of the prior December 31 by your life-expectancy factor from Table I. A $400,000 balance divided by the age-57 factor of 29.8 gives a first-year RMD of about $13,423. For a non-spouse beneficiary, each later year uses the same factor reduced by one (28.8, then 27.8), divided into that year’s prior December 31 balance.
Does the SECURE Act 10-year rule replace the Single Life Expectancy Table?
No. The 10-year rule sets the outer deadline (empty the account by the end of year 10), while the Single Life Expectancy Table still sizes any annual RMD required within that window. When the owner died on or after their Required Beginning Date, a designated beneficiary uses Table I to compute an annual RMD in years one through nine, then empties the balance in year 10. The two rules operate together.
Do I have to take an RMD every year under the 10-year rule?
It depends on when the owner died. If the owner died on or after their Required Beginning Date (roughly April 1 after age 73), a designated beneficiary must take an annual RMD in years one through nine using Table I, then empty the account by year 10. If the owner died before their Required Beginning Date, no annual RMD is required; the account only needs to be empty by the end of year 10.
When did the IRS last update the Single Life Expectancy Table?
The IRS last updated the Single Life Expectancy Table in the final regulations under T.D. 9930, effective for distribution calendar years beginning January 1, 2022. Those longer-life-expectancy factors remain in force for 2026 with no change. A beneficiary who inherited before 2022 had to re-derive the divisor from the 2022 table using the original starting age, then subtract one for each elapsed year.
What is the difference between the Single Life Expectancy Table and the Uniform Lifetime Table?
The Single Life Expectancy Table (Table I) is for inherited IRA beneficiaries and produces shorter factors, meaning larger required distributions. The Uniform Lifetime Table is for living account owners taking their own RMDs and assumes a hypothetical beneficiary 10 years younger, so its factors are longer. At age 75 the single life factor is 14.8 versus 24.6 on the Uniform Lifetime Table. Using the wrong table understates the RMD.
What happens to the stretch when a minor child beneficiary turns 21?
A minor child of the account owner is an Eligible Designated Beneficiary and may take life-expectancy distributions using Table I until reaching age 21. When the child turns 21, the stretch ends and the 10-year rule begins, so the inherited account must be fully distributed by the end of the tenth year after the child’s 21st birthday. Annual RMDs may continue during that 10-year period depending on the owner’s date of death relative to the Required Beginning Date.
What is the penalty for missing an inherited IRA RMD in 2026?
The penalty for a missed inherited IRA RMD in 2026 is a 25% excise tax on the amount not taken, reduced to 10% if corrected within the two-year window. This penalty is fully enforced for 2026 because the earlier IRS relief notices (2022-53, 2023-54, 2024-35, and the 2025 relief) that waived missed annual RMDs during the 10-year window have expired. Correcting promptly by filing Form 5329 may reduce the tax to 10%.
