The IRS Uniform Lifetime Table 2026 is the divisor chart most retirement account owners use to calculate their required minimum distribution (RMD) for the year. You find your age, read the distribution period next to it, and divide your prior year end balance by that number. This page reproduces the full table for ages 72 to 120 and older, works a $1,000,000 example at age 73, and shows why every rising RMD strengthens the case for planning Roth conversions early.
The Uniform Lifetime Table for 2026 is unchanged: the IRS uses the same divisors that took effect in 2022, published in Pub 590-B, Appendix B, Table III. To find your 2026 RMD, take your December 31, 2025 account balance and divide by the distribution period for your age (for example, 26.5 at age 73). There is no separate 2026 edition of the table.
Is there a new Uniform Lifetime Table for 2026?
No. There is no new Uniform Lifetime Table for 2026. The IRS updated the life expectancy tables once for the 2022 distribution year, and those same divisors apply in 2026. Anyone searching for a “2026 edition” is looking at the current table already, found in IRS Publication 590-B, Appendix B, Table III (November 2020 revision).
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The confusion is understandable. The IRS did overhaul these tables, but it happened years ago. The current divisors first applied to RMDs due for 2022 and reflect longer life expectancies, which slightly lowered required withdrawals compared with the pre-2022 chart. Since then, the Age and Distribution Period pairings have not changed.
What does change each year is your account balance and your age, not the divisor formula. Contribution limits, tax brackets, and the standard deduction get inflation adjustments annually, but the Uniform Lifetime Table divisors are fixed until the IRS issues another revision. As of 2026, no new revision has been published.
The full 2026 IRS Uniform Lifetime Table (ages 72 to 120 and older)
Below is the complete 2026 Uniform Lifetime Table, ages 72 through 120 and older, in one unbroken block. The first column is your age at year end, the second is the distribution period (your divisor), and the third shows the RMD as a percentage of your balance (1 divided by the divisor). Notice the divisor shrinks and the percentage climbs every single year.
| Age | Distribution Period (Divisor) | RMD as % of Balance |
|---|---|---|
| 72 | 27.4 | 3.65% |
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.90% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.90% |
| 97 | 7.8 | 12.82% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.62% |
| 101 | 6.0 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.23% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.39% |
| 108 | 3.9 | 25.64% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.57% |
| 111 | 3.4 | 29.41% |
| 112 | 3.3 | 30.30% |
| 113 | 3.1 | 32.26% |
| 114 | 3.0 | 33.33% |
| 115 | 2.9 | 34.48% |
| 116 | 2.8 | 35.71% |
| 117 | 2.7 | 37.04% |
| 118 | 2.5 | 40.00% |
| 119 | 2.3 | 43.48% |
| 120 and older | 2.0 | 50.00% |
Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime), November 2020 revision, applicable to 2026 distributions. The “% of Balance” column is calculated by Q3 Advisors as 1 divided by the divisor and is not printed in the IRS table.
What the “distribution period” number actually means
The distribution period is the IRS estimate, in years, over which your account is expected to be paid out. Dividing your balance by that period gives the minimum you must withdraw this year. A larger divisor (such as 27.4 at age 72) spreads the account over more years, so the required withdrawal is smaller. A smaller divisor pulls more out each year.
The Uniform Lifetime Table is not built on your life alone. It assumes a beneficiary who is exactly 10 years younger than you, which is why the divisors are more generous than the Single Life Table used for inherited accounts. You use these divisors whether or not you actually have a beneficiary that age.
How do I calculate my 2026 RMD? (3 steps)
Calculating your 2026 RMD takes three steps: (1) find your account balance as of December 31, 2025; (2) find your age at the end of 2026 and read the divisor from the Uniform Lifetime Table; (3) divide the balance by the divisor. The result is the minimum you must withdraw from that account during 2026. Repeat for each traditional IRA or plan you own.
- Get the prior year end balance. Use the fair market value of the traditional IRA or employer plan on December 31, 2025. Your custodian reports this figure and usually calculates the RMD for you as a cross check.
- Find your divisor. Determine the age you will reach by December 31, 2026, then read the distribution period from the table above. Most owners use the Uniform Lifetime Table.
- Divide. Balance divided by divisor equals your 2026 RMD. You can withdraw exactly that amount or more, and you can take it in one payment or several during the year.
Worked example: $1,000,000 at age 73 = a $37,736 RMD
Suppose you turn 73 in 2026 (your first RMD year) and your traditional IRA held $1,000,000 on December 31, 2025. The age 73 divisor is 26.5. Dividing $1,000,000 by 26.5 gives a 2026 RMD of $37,736. That is 3.77% of the account. You could delay this first RMD to April 1, 2027, but doing so stacks two RMDs into one tax year.
The first year has a special deadline. For the year you reach your RMD start age, you may wait until April 1 of the following year to take that initial distribution. Every RMD after that is due by December 31. Many owners take the first RMD in the same year to avoid doubling up taxable income, a point worth checking against your bracket using our RMD calculator.
A second example a few years in (age 75)
Now assume the same $1,000,000 balance but you are age 75. The divisor drops to 24.6, so the RMD rises to $40,650, which is 4.07% of the account. Same balance, older age, larger required withdrawal. This is the built in effect of the table: even with no market growth, the shrinking divisor forces a bigger distribution and a bigger taxable event each year.
In reality your balance often grows too, so the dollar RMD can climb faster than these single year snapshots suggest. That combination, a rising percentage applied to a possibly rising balance, is the core reason RMDs become a tax problem later in retirement rather than earlier.
What age do RMDs start in 2026? (73 vs 75 by birth year)
Under SECURE 2.0, your RMD start age depends on your birth year. If you were born from 1951 through 1959, RMDs begin at age 73. If you were born in 1960 or later, they begin at age 75. The earliest year anyone reaches the new age 75 trigger is 2035. Roth IRAs are excluded from lifetime RMDs entirely.
| Birth Year | RMD Start Age | First RMD Year |
|---|---|---|
| 1950 or earlier | 72 (or 70.5 for those born before July 1, 1949) | Already begun |
| 1951 to 1959 | 73 | Year you turn 73 |
| 1960 or later | 75 | Year you turn 75 (2035 at the earliest) |
The gap between age 73 and age 75 matters for planning. Those extra years before RMDs start are prime years for filling lower tax brackets, a window covered in our guide on how to reduce required minimum distributions.
Which IRS table applies to me: Uniform Lifetime, Joint Life, or Single Life?
Most account owners use the Uniform Lifetime Table. You use the Joint Life and Last Survivor Table instead only if your spouse is your sole beneficiary and is more than 10 years younger than you, which produces a smaller RMD. The Single Life Table applies to beneficiaries taking distributions from an inherited IRA, not to original owners.
| Your Situation | Table to Use | IRS Source |
|---|---|---|
| Original owner, typical case | Uniform Lifetime (Table III) | Pub 590-B, Appendix B |
| Spouse is sole beneficiary and more than 10 years younger | Joint Life and Last Survivor (Table II) | Pub 590-B, Appendix B |
| Beneficiary of an inherited IRA | Single Life (Table I) | Pub 590-B, Appendix B |
If none of the special conditions apply to you, the Uniform Lifetime Table above is the one you need. The Joint Life table can lower your RMD when a much younger spouse is the sole beneficiary, so it is worth confirming your beneficiary designations before you run the numbers.
Why your RMD keeps climbing, and how Roth conversions push back
Your RMD climbs every year because the divisor shrinks: 3.65% of the balance at age 72, 3.77% at 73, 4.07% at 75, and 4.95% at 80. That rising percentage is applied to whatever traditional balance you still hold. One factor an owner can influence before RMDs begin is the size of that future balance, and Roth conversions in the pre RMD years shrink it.
Look again at the third column of the main table. The required withdrawal is a fixed schedule of increasing percentages that you cannot opt out of once RMDs start. What you can influence is the number the percentage multiplies. A smaller traditional balance at age 73 means a smaller dollar RMD, and every RMD after that is smaller as well.
This is where Roth conversions enter the picture as an educational strategy. Converting traditional IRA dollars to Roth in the years before your RMD start age moves money out of the account the divisor will hit. A conversion is uncapped, counts as taxable ordinary income in the year you do it, is irreversible, and must be completed by December 31, but it permanently removes those dollars from future RMD math. Roth IRAs have no lifetime RMDs, so converted balances never appear in the Uniform Lifetime Table calculation at all.
Timing and sizing both matter. Many investors aim to convert enough to fill the 22% or 24% bracket without triggering the next one, while watching for side effects like the 3.8% net investment income tax and future Medicare IRMAA surcharges. You cannot convert an RMD itself, so conversions are generally considered before RMDs begin. Our piece on how much to convert to Roth walks through how many investors weigh the upfront tax against decades of softer RMDs. For the concept framing and current year specifics, see our overview of required minimum distributions in 2026.
What happens if I miss my 2026 RMD? (the 25% / 10% penalty)
Missing an RMD triggers an excise tax of 25% on the amount you failed to withdraw. The penalty drops to 10% if you correct the shortfall within the two year correction window and file Form 5329. Taking a late distribution and filing 5329 with a reasonable cause statement can also support a waiver request. Withdrawing at least the full RMD by December 31 avoids the penalty entirely.
SECURE 2.0 reduced the old 50% penalty to 25%, and to 10% when promptly corrected. Even so, withdrawing the full amount on time avoids the issue. If you own several traditional IRAs, the penalty applies to whatever was not taken across the accounts subject to the RMD rules.
Do Roth accounts have RMDs in 2026?
Roth IRAs have no lifetime RMDs for the original owner in 2026, so they never appear in the Uniform Lifetime Table calculation. Since 2024, Roth balances inside employer plans such as Roth 401(k)s are also exempt from lifetime RMDs. Inherited Roth accounts are a separate matter and can carry distribution requirements for beneficiaries under the 10 year rule.
This exemption is a core reason conversions reduce future RMD pressure. Dollars sitting in a Roth IRA are simply not part of the traditional balance the divisor is applied to. That does not make conversions automatically worthwhile for everyone, but it explains why the Roth side of the ledger stays outside the table entirely.
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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
Is there a new IRS RMD table for 2026?
No. There is no new IRS RMD table for 2026. The Uniform Lifetime Table divisors that took effect in 2022 still apply, published in Pub 590-B, Appendix B, Table III. A search for a “2026 table” returns the same current chart. Only your age and account balance change from year to year, not the divisor for a given age.
What age do RMDs start in 2026?
RMDs start at age 73 for anyone born from 1951 through 1959, and at age 75 for anyone born in 1960 or later, under SECURE 2.0. The earliest year the age 75 trigger applies to anyone is 2035. If you reach age 73 during 2026, that is your first RMD year, though you may delay the first payment to April 1, 2027.
How is my RMD calculated?
Take your traditional IRA or plan balance as of December 31, 2025, and divide it by the distribution period for your age from the Uniform Lifetime Table. For example, a $1,000,000 balance at age 73 divided by 26.5 equals a $37,736 RMD. Do this for each account, then withdraw at least that total during 2026 to satisfy the rule.
Which RMD table applies to me: Uniform Lifetime, Joint Life, or Single Life?
Most owners use the Uniform Lifetime Table. Use the Joint Life and Last Survivor Table only if your spouse is your sole beneficiary and more than 10 years younger than you. The Single Life Table applies to beneficiaries of inherited IRAs, not original owners. All three appear in IRS Publication 590-B, Appendix B.
What is the penalty for missing an RMD?
The penalty is a 25% excise tax on the amount you failed to withdraw, reduced to 10% if you correct the shortfall within the two year window and file Form 5329. SECURE 2.0 cut the former 50% penalty to these levels. Withdrawing the missed amount promptly and filing 5329 with a reasonable cause statement can also support a waiver.
Do Roth accounts have RMDs?
Roth IRAs have no lifetime RMDs for the original owner, and since 2024 Roth balances in employer plans like Roth 401(k)s are also exempt. That is why converted dollars fall outside the Uniform Lifetime Table calculation. Inherited Roth accounts are different and may require distributions by beneficiaries, often under the 10 year rule.
Can I combine RMDs from more than one account?
You can combine RMDs across your traditional IRAs: calculate each one separately, then take the total from any one or more of those IRAs. The same aggregation applies among 403(b) contracts. You cannot aggregate an IRA RMD with a 401(k) RMD, and 401(k) accounts must each satisfy their own RMD individually.
What is the divisor for age 73 on the Uniform Lifetime Table?
The divisor (distribution period) for age 73 on the 2026 Uniform Lifetime Table is 26.5, which equals about 3.77% of the account balance. A $1,000,000 balance divided by 26.5 produces a $37,736 RMD. This is the divisor for the first RMD year of anyone born from 1951 through 1959, per Pub 590-B, Appendix B, Table III.
Q3 Advisors is a registered investment adviser. This content is educational and is not investment, tax, or legal advice, and it is not a recommendation to buy, sell, or convert any account. Registration as an investment adviser does not imply a certain level of skill or training. Tax rules are complex and depend on your individual situation; consult a qualified tax or financial professional before acting. Figures reflect IRS guidance for 2026 and may change. See our Form ADV for important information about Q3 Advisors, our services, and conflicts of interest.
