IRS Uniform Lifetime Table (2026) — Complete RMD Divisors

The IRS Uniform Lifetime Table (Table III in IRS Publication 590-B) is the divisor table used to calculate Required Minimum Distributions for most IRA and 401(k) owners. Your RMD equals your prior year-end account balance divided by the distribution period for your age. This page has the complete table for ages 72–115+, an instant calculator, and guidance on when this table applies versus the two alternatives.

Quick RMD Calculator

Enter your age and prior year-end balance. This calculator uses the IRS Uniform Lifetime Table (Table III) — the table that applies to most IRA and 401(k) owners. If your spouse is the sole beneficiary and more than 10 years younger, use the Joint Life Expectancy Table instead.

For a full 10-year RMD projection and tax impact, use the detailed RMD Calculator →

Complete IRS Uniform Lifetime Table — All Ages (2026)

These divisors are drawn from Treasury Regulation §1.401(a)(9)-9, finalized in T.D. 9930 (Nov. 12, 2020) and effective for distribution calendar years beginning on or after January 1, 2022.¹ They remain current for 2026 — no new tables have been issued since the 2022 update.

Source: Treas. Reg. §1.401(a)(9)-9, T.D. 9930. Effective for distribution years beginning January 1, 2022 and forward. These values do not change year to year — your balance changes; the table does not.

Which Table Applies to You?

The IRS provides three life expectancy tables for RMD calculations. Most owners use Table III (Uniform Lifetime Table) — the table above. Here's when each applies:

Key rule: If your spouse qualifies for Table II but you use Table III, you're taking larger distributions than required. The IRS does not proactively correct this — it's up to you to elect Table II by ensuring your beneficiary designation lists your qualifying spouse as sole primary beneficiary. (Beneficiary designation guide →)

SECURE 2.0 and RMD Starting Age

The Uniform Lifetime Table starts at age 72 because it predates the SECURE Act 2.0. The current RMD starting ages are:²

• Age 73 — if you were born between 1951 and 1959
• Age 75 — if you were born in 1960 or later

Age 72 still appears in the table for two reasons: (1) it's used in Table II (Joint Life) calculations, and (2) individuals who turned 72 before 2023 were already subject to RMDs at 72 under the prior SECURE Act rules. If you're in either of those situations, your age 72 divisor is 27.4.

If you were born in 1951 and turned 73 in 2024, your first RMD year was 2024 — and your April 1 deadline to take that first distribution was April 1, 2025. If you were born in 1953 and turn 73 in 2026, your first RMD year is 2026, with the option to delay to April 1, 2027 (though doubling up in 2027 is usually the wrong call — see RMD starting age guide).

Worked Examples

Example 1: $750,000 IRA, Age 73 (first RMD year)

Janet turns 73 in 2026. Her traditional IRA balance on December 31, 2025 was $750,000. She uses Table III (her husband is the sole beneficiary but only 3 years younger, so Table II doesn't apply).

RMD = $750,000 ÷ 26.5 = $28,302

Janet's combined federal + state rate is 22%. Tax on this RMD: ~$6,226. She has until December 31, 2026 to take it (or she could delay to April 1, 2027, but that would double up with her 2027 RMD — bad idea if her income is stable year-to-year).

Example 2: $2,100,000 IRA, Age 75, Spouse Younger

Robert turns 75 in 2026. Balance on December 31, 2025: $2,100,000. His wife (sole beneficiary) is 57 — 18 years younger. Under Table II, his divisor for age 75 / spouse age 57 is 30.5. Under Table III his divisor is 24.6.

• Table III RMD: $2,100,000 ÷ 24.6 = $85,366
• Table II RMD: $2,100,000 ÷ 30.5 = $68,852
• Annual difference: $16,514 less in taxable income using Table II

At 24% federal + 5% state, Robert saves ~$4,790/year in tax by using the correct table. Over a 15-year period, the compound savings from slower drawdown is meaningful. Robert must confirm his beneficiary designation names his wife as sole primary beneficiary to use Table II. (Younger-spouse strategy guide →)

Example 3: $4,800,000 IRA, Age 80 — IRMAA Collision

Margaret is 80 with a $4,800,000 traditional IRA. Her Social Security is $42,000/year and she has $20,000 in other income.

RMD = $4,800,000 ÷ 20.2 = $237,624

Total income: $237,624 (RMD) + $42,000 (SS, 85% taxable = $35,700) + $20,000 = ~$293,324 MAGI.

At this income level, Margaret is in IRMAA Tier 4 (single filer), paying ~$3,533 extra per year in Medicare Part B premiums — on top of ordinary income tax in the 32–35% bracket. Strategies to mitigate: QCDs can reduce the RMD dollar-for-dollar (up to $111,000/yr) without counting as MAGI, keeping her closer to the Tier 3/4 boundary. (QCD Calculator | IRMAA Planning Guide)

How to Find Your December 31 Balance

Your prior year-end balance for RMD purposes is the fair market value (FMV) of the account as of December 31 of the prior year. In practice:

• Your custodian reports it. Fidelity, Vanguard, Schwab, and most major custodians send a year-end statement or post the December 31 FMV in your account portal. Many custodians also report this on IRS Form 5498 (mailed by May 31 of the following year).
• Use the actual FMV, not your current balance. If your IRA was $2M on December 31, 2025, that's your RMD base for 2026 — even if the account has since grown to $2.3M or dropped to $1.8M.
• Outstanding RMD amounts from prior year. If you failed to take a 2025 RMD (or took a partial RMD), the shortfall does not reduce your 2026 base — you owe the 2025 penalty separately via Form 5329 and must still calculate your 2026 RMD on the full 2025 year-end balance. (Missed RMD penalty guide →)
• Aggregation. For IRA owners, you sum all traditional IRA balances (including SEP and SIMPLE IRAs) and then divide by the divisor once. You can take the distribution entirely from one account. 401(k)s are calculated and distributed separately from each plan. (Aggregation rules →)

Why Divisors Shrink (And Why That Matters)

The Uniform Lifetime Table divisor decreases by roughly 0.9–1.0 each year. At 73 it's 26.5; at 90 it's 12.2. This means RMDs take an increasing share of your balance each year — not just in dollar terms, but as a percentage:

• At 73: 3.77% of balance per year
• At 80: 4.95% of balance per year
• At 90: 8.20% of balance per year
• At 100: 15.63% of balance per year

For a retiree who earns 5–6% annually on their IRA, RMDs at ages 73–79 will actually be smaller than portfolio growth — meaning the IRA balance keeps rising even after RMDs begin. This is the "RMD tipping point" problem: without Roth conversions in the pre-73 window, the IRA can grow faster than you're required to withdraw, compounding the future tax problem. By age 85–90, RMDs are large enough to significantly erode the balance and potentially push income into the 32–35% bracket regardless of spending needs.

The most powerful tool to counter this: Roth conversions before RMD age reduce the taxable IRA base permanently. (Roth Conversion Calculator | Roth Conversions Guide →)

Related Pages

• RMD Calculator — 10-year projection + tax impact
• When Do RMDs Start? SECURE 2.0 Age Guide
• Younger Spouse Exception: Using Table II Instead
• RMD Aggregation Rules: Which Accounts Pool Together?
• 5 Strategies to Reduce Your RMDs
• Roth Conversions: The Pre-RMD Golden Window
• Missed RMD? Penalty, Correction Window & Waiver