2026 IRS Uniform Lifetime Table
Official IRS Uniform Lifetime Table for 2026 — find your RMD factor by age and compute your 2026 Required Minimum Distribution from any Traditional IRA, 401(k), or inherited IRA.
Quick Answer: 2026 RMD Factors for the Most-Common Ages
For 2026, the IRS Uniform Lifetime Table factors for the most-queried retirement ages are: age 73 → 26.5, age 75 → 24.6, age 80 → 20.2, age 85 → 16.0. To compute your 2026 RMD, divide your December 31, 2025 retirement-account balance by the factor for your age on December 31, 2026.
| Age in 2026 | Factor | RMD on $100,000 | RMD on $500,000 | RMD on $1,000,000 |
|---|---|---|---|---|
| 73 | 26.5 | $3,773.58 | $18,867.92 | $37,735.85 |
| 75 | 24.6 | $4,065.04 | $20,325.20 | $40,650.41 |
| 77 | 22.9 | $4,366.81 | $21,834.06 | $43,668.12 |
| 80 | 20.2 | $4,950.50 | $24,752.48 | $49,504.95 |
| 85 | 16.0 | $6,250.00 | $31,250.00 | $62,500.00 |
| 90 | 12.2 | $8,196.72 | $40,983.61 | $81,967.21 |
2026 RMD Rules: SECURE Act 2.0 Age + Uniform Lifetime Table
For 2026, Required Minimum Distributions follow two rules that interact: the RMD starting age set by SECURE Act 2.0, and the Uniform Lifetime Table divisor factors set by the IRS in 2022 and still in force.
- RMD starting age in 2026 = 73 if you were born 1951-1959, or 75 if you were born 1960 or later.
- The first RMD can be deferred until April 1 of the year after you reach the applicable age; subsequent RMDs are due December 31 each year.
- The Uniform Lifetime Table factors shown below have not changed since 2022. The 2026 divisors are identical to the 2023, 2024, and 2025 divisors. There is no "new" 2026 IRS table — the same table applies to every distribution year from 2022 forward.
- The penalty for a missed 2026 RMD is 25% of the shortfall (reduced from the pre-2023 50% penalty), or 10% if corrected within two years. File Form 5329 with the IRS to request a waiver for reasonable cause.
Full 2026 IRS Uniform Lifetime Table (Ages 72 to 100)
The official IRS Uniform Lifetime Table, applicable to all distribution years from 2022 forward including 2026. Reproduced from IRS Publication 590-B, Appendix B.
| Age | Distribution Period (Factor) | As Percentage | RMD on $100,000 | RMD on $500,000 | RMD on $1,000,000 |
|---|---|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,649.64 | $18,248.18 | $36,496.35 |
| 73 | 26.5 | 3.77% | $3,773.58 | $18,867.92 | $37,735.85 |
| 74 | 25.5 | 3.92% | $3,921.57 | $19,607.84 | $39,215.69 |
| 75 | 24.6 | 4.07% | $4,065.04 | $20,325.20 | $40,650.41 |
| 76 | 23.7 | 4.22% | $4,219.41 | $21,097.05 | $42,194.09 |
| 77 | 22.9 | 4.37% | $4,366.81 | $21,834.06 | $43,668.12 |
| 78 | 22.0 | 4.55% | $4,545.45 | $22,727.27 | $45,454.55 |
| 79 | 21.1 | 4.74% | $4,739.34 | $23,696.68 | $47,393.36 |
| 80 | 20.2 | 4.95% | $4,950.50 | $24,752.48 | $49,504.95 |
| 81 | 19.4 | 5.15% | $5,154.64 | $25,773.20 | $51,546.39 |
| 82 | 18.5 | 5.41% | $5,405.41 | $27,027.03 | $54,054.05 |
| 83 | 17.7 | 5.65% | $5,649.72 | $28,248.59 | $56,497.18 |
| 84 | 16.8 | 5.95% | $5,952.38 | $29,761.90 | $59,523.81 |
| 85 | 16.0 | 6.25% | $6,250.00 | $31,250.00 | $62,500.00 |
| 86 | 15.2 | 6.58% | $6,578.95 | $32,894.74 | $65,789.47 |
| 87 | 14.4 | 6.94% | $6,944.44 | $34,722.22 | $69,444.44 |
| 88 | 13.7 | 7.30% | $7,299.27 | $36,496.35 | $72,992.70 |
| 89 | 12.9 | 7.75% | $7,751.94 | $38,759.69 | $77,519.38 |
| 90 | 12.2 | 8.20% | $8,196.72 | $40,983.61 | $81,967.21 |
| 91 | 11.5 | 8.70% | $8,695.65 | $43,478.26 | $86,956.52 |
| 92 | 10.8 | 9.26% | $9,259.26 | $46,296.30 | $92,592.59 |
| 93 | 10.1 | 9.90% | $9,900.99 | $49,504.95 | $99,009.90 |
| 94 | 9.5 | 10.53% | $10,526.32 | $52,631.58 | $105,263.16 |
| 95 | 8.9 | 11.24% | $11,235.96 | $56,179.78 | $112,359.55 |
| 96 | 8.4 | 11.90% | $11,904.76 | $59,523.81 | $119,047.62 |
| 97 | 7.8 | 12.82% | $12,820.51 | $64,102.56 | $128,205.13 |
| 98 | 7.3 | 13.70% | $13,698.63 | $68,493.15 | $136,986.30 |
| 99 | 6.8 | 14.71% | $14,705.88 | $73,529.41 | $147,058.82 |
| 100 | 6.4 | 15.63% | $15,625.00 | $78,125.00 | $156,250.00 |
RMD = prior year-end balance ÷ distribution period factor. For balances above $1M, scale proportionally. The Uniform Lifetime Table applies to the account owner; use the Single Life Expectancy Table for inherited IRAs in years where annual RMDs are required.
How to Calculate Your 2026 RMD (Step-by-Step)
Formula
RMD = Prior year-end account balance ÷ Uniform Lifetime Table factor for your age in the distribution year
Worked example — age 75, $500,000 IRA, 2026 distribution
- December 31, 2025 IRA balance: $500,000.
- Your age on December 31, 2026: 75 → Uniform Lifetime Table factor = 24.6.
- RMD = $500,000 ÷ 24.6 = $20,325.20 for 2026.
- Take this distribution by December 31, 2026 to avoid the 25% excise tax on the shortfall.
Worked example — age 80, $1,000,000 401(k), 2026 distribution
- December 31, 2025 401(k) balance: $1,000,000.
- Your age on December 31, 2026: 80 → Uniform Lifetime Table factor = 20.2.
- RMD = $1,000,000 ÷ 20.2 = $49,504.95 for 2026.
2026 RMD & Uniform Lifetime Table — Frequently Asked Questions
What is the RMD factor for age 75 in 2026?
The 2026 IRS Uniform Lifetime Table factor for age 75 is 24.6. To compute your 2026 RMD, divide your prior year-end (December 31, 2025) Traditional IRA, 401(k), or 403(b) balance by 24.6. Example: $500,000 ÷ 24.6 = $20,325.20 RMD for 2026.
What is the RMD factor for age 73 in 2026?
The 2026 IRS Uniform Lifetime Table factor for age 73 is 26.5. Divide your December 31, 2025 IRA / 401(k) balance by 26.5 to get your 2026 RMD. Example: $1,000,000 ÷ 26.5 = $37,735.85 RMD for 2026. Age 73 is the first RMD year for most people who reach 73 in 2026 (born 1953).
Did the IRS update the Uniform Lifetime Table for 2026?
No. The IRS Uniform Lifetime Table updated in 2022 remains in force for 2026 — the factors have not changed. The current table was effective beginning January 1, 2022, and applies to all distribution years thereafter, including 2026. SECURE Act 2.0 changed the RMD starting age (to 73, then 75) but did not change the divisor factors themselves.
What is the RMD age for 2026?
The RMD starting age in 2026 is 73 for individuals born between 1951 and 1959 (inclusive). For individuals born 1960 or later, the starting age is 75. The first RMD must be taken by April 1 of the year after you reach the applicable age, and by December 31 every year thereafter.
What is the 2026 RMD percentage by age?
The 2026 RMD percentage (1 ÷ Uniform Lifetime Table factor) starts at 3.65% at age 72, then rises to 3.77% at age 73, 3.92% at age 74, 4.07% at age 75, and continues rising each year — reaching 9.50% at age 94, 11.24% at age 95, and 15.63% at age 100. Older retirees withdraw a larger percentage of their remaining balance each year.
Does the 2026 RMD table apply to inherited IRAs?
Yes, but most non-spouse inherited IRA accounts are now governed by the SECURE Act 2.0 10-year rule, which requires the account to be fully drained by December 31 of the 10th year following the original owner's death — annual RMDs may or may not apply depending on whether the original owner had already begun RMDs. Use the Single Life Expectancy Table for non-ELM (Eligible Designated Beneficiary) accounts in years where annual RMDs are still required.
How do I calculate my 2026 RMD?
Step 1: Take your Traditional IRA, 401(k), or 403(b) balance as of December 31, 2025. Step 2: Find your age on December 31, 2026 in the Uniform Lifetime Table below. Step 3: Divide the December 31, 2025 balance by the factor. The result is your 2026 RMD. Example: a 75-year-old with $500,000 ÷ 24.6 = $20,325.20 RMD for 2026.
What if I turned 73 in 2025 — do I take an RMD for 2026?
Yes. If you reached age 73 in 2025, your first RMD year was 2025 (with the option to defer until April 1, 2026). For 2026, your required distribution is based on your December 31, 2025 balance divided by the 2026 Uniform Lifetime Table factor for your age on December 31, 2026 (age 74 → factor 25.5).
Where can I find the official IRS 2026 RMD table?
The official 2026 RMD table is Appendix B of IRS Publication 590-B (Distributions from Individual Retirement Arrangements). The table is titled 'Uniform Lifetime Table' and is reproduced verbatim on this page. The IRS does not publish a separate '2026' version because the same table has applied since January 1, 2022.
Is there a penalty for missing an RMD in 2026?
Yes. SECURE Act 2.0 reduced the excise tax for missed RMDs from 50% to 25% of the shortfall (effective 2023 onward), and to 10% if corrected within a 2-year window. The IRS may waive the penalty for 'reasonable cause' if you file Form 5329 and take the missed RMD promptly.
Related searches for the 2026 RMD table
All of these queries are answered by the table and calculator above:
2026 RMD Sources & References
- IRS Publication 590-B — Distributions from Individual Retirement Arrangements (IRAs), Appendix B Uniform Lifetime Table. irs.gov/publications/p590b
- SECURE Act 2.0 (2022) — Raised the RMD starting age to 73 (effective 2023), then 75 for those reaching 75 after 2032. congress.gov
- IRS Form 5329 — Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. irs.gov
- IRS Notice 2022-53 — Updated Uniform Lifetime Table effective for distribution years beginning on or after January 1, 2022.
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Chartered Financial Analyst
Independently reviewed
Dr. Aaron Pak, PhD
Doctor of Kinesiology & Public Health
Last reviewed: August 12, 2026 · Next scheduled review: quarterly
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2026 RMD (Uniform Lifetime Table)
- IRS Publication 590-B — Distributions from Individual Retirement Arrangements (IRAs), Appendix B Uniform Lifetime Table (current since 2022). irs.gov
- SECURE Act 2.0 (2022) — RMD starting age 73; 75 for individuals born 1960 or later.