Quick Reference

Required Minimum Distribution (RMD) Tables

IRS life expectancy tables for calculating required minimum distributions

Last Updated: Feb 2026

Key Numbers

RMDs Start

Age 73

Late Penalty

25% (10% if fixed)

Balance Used

Prior Year-End

Annual Deadline

Dec 31

Required Minimum Distributions (RMDs) are mandatory annual withdrawals from tax-deferred retirement accounts. The IRS publishes life expectancy tables used to calculate the minimum amount you must withdraw each year, beginning at age 73 under the SECURE 2.0 Act (age 75 starting in 2033 for those born 1960 or later).

Key Rules

Starting Age: 73 for individuals born 1951–1959. Increases to 75 for those born 1960 or later (effective 2033).

Deadline: December 31 each year. First RMD may be delayed to April 1 of the following year — but delaying creates two taxable RMDs in a single year.

Penalty: 25% excise tax on the amount not withdrawn on time, reduced to 10% if corrected within 2 years.

Calculation Basis: Prior year-end account balance (e.g., December 31, 2025 balance for your 2026 RMD) divided by the applicable life expectancy factor.

Which Table to Use

Table	When to Use
Uniform Lifetime (Table III)	Most account owners — unmarried, or spouse is not sole beneficiary, or spouse is less than 10 years younger
Joint Life (Table II)	Spouse is sole beneficiary AND more than 10 years younger — results in lower RMDs
Single Life (Table I)	Beneficiaries of inherited IRAs (not covered on this page)

Account Types

RMDs Required

Traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457(b), profit-sharing plans, inherited Roth IRAs

No RMDs During Lifetime

Roth IRA (original owner), designated Roth 401(k)/403(b) as of 2024 under SECURE 2.0

Still-working exception: If you're still employed and participate in your employer's plan (and don't own 5%+ of the company), you may delay RMDs from that plan until retirement. This does not apply to IRAs.

Uniform Lifetime Table

The Uniform Lifetime Table (IRS Table III) is used by most account owners. Divide your prior year-end balance by the factor for your age in the distribution year. The table assumes a beneficiary exactly 10 years younger, regardless of actual beneficiary age.

Age	Factor	Age	Factor
72	27.4	97	7.8
73	26.5	98	7.3
74	25.5	99	6.8
75	24.6	100	6.4
76	23.7	101	6.0
77	22.9	102	5.6
78	22.0	103	5.2
79	21.1	104	4.9
80	20.2	105	4.6
81	19.4	106	4.3
82	18.5	107	4.1
83	17.7	108	3.9
84	16.8	109	3.7
85	16.0	110	3.5
86	15.2	111	3.4
87	14.4	112	3.3
88	13.7	113	3.1
89	12.9	114	3.0
90	12.2	115	2.9
91	11.5	116	2.8
92	10.8	117	2.7
93	10.1	118	2.5
94	9.5	119	2.3
95	8.9	120	2.0
96	8.4

Source: IRS Publication 590-B, Appendix B, Table III. Use your age as of your birthday in the distribution year.

Implied withdrawal rate: At age 73 you withdraw about 3.8% of your balance. By age 85 it rises to 6.3%, and by age 95 to 11.2%. The older you are, the faster the IRS requires you to draw down.

Joint Life Table

The Joint Life and Last Survivor Table (IRS Table II) applies only when your spouse is your sole beneficiary and is more than 10 years younger. Both conditions must hold for the entire year. The higher factor produces a smaller RMD — the wider the age gap, the greater the benefit.

Sample Joint Life Factors vs. Uniform

Your Age	Spouse Age	Joint Factor	Uniform Factor	RMD Reduction
73	60	29.0	26.5	~9%
75	60	28.0	24.6	~12%
80	65	24.0	20.2	~16%
85	70	20.0	16.0	~20%
90	75	16.5	12.2	~26%

Factors are approximate for illustration. The full table spans hundreds of age combinations — see IRS Publication 590-B, Appendix B, Table II for exact values.

When Table Eligibility Changes

Event	Effect
Spouse dies	Switch to Uniform Lifetime Table the following year
Divorce	Switch to Uniform Lifetime Table starting that year
Add second beneficiary	Switch to Uniform Lifetime Table for that year

Full table lookup: The complete Joint Life Table with all age combinations is in IRS Publication 590-B, Appendix B, Table II. Find the intersection of your age and your spouse's age.

How to Calculate Your RMD

Formula: RMD = Prior Year-End Balance ÷ Distribution Period (factor). Use the December 31 balance of the year before the distribution year and the factor for the age you turn in the distribution year.

Example Calculations

Scenario	Balance	Table	Factor	RMD
Age 73, first RMD	$800,000	Uniform	26.5	$30,189
Age 76, standard	$450,000	Uniform	23.7	$18,987
Age 80, spouse 65	$600,000	Joint	24.0	$25,000
(Same, if Uniform)	$600,000	Uniform	20.2	$29,703

Multiple Account Rules

Account Type	Aggregation Rule
Traditional IRAs	Calculate separately, but may withdraw total from any one or combination of IRAs
401(k) plans	Must calculate and withdraw separately from each plan
403(b) plans	May aggregate across 403(b) accounts (similar to IRAs)

Planning Notes

Strategy	Detail
Withdraw more	No maximum — you can always take more than the RMD
QCDs (age 70½+)	Direct IRA-to-charity transfers satisfy RMDs without increasing taxable income (2026 limit: $111,000)
No rollover	RMD amounts cannot be rolled into another retirement account
Verify custodian math	Most custodians calculate your RMD, but the IRS holds you responsible for accuracy

First-year trap: Delaying your first RMD to April 1 of the next year means two RMDs in one calendar year. For example, if you turn 73 in 2026 and delay to April 1, 2027, you owe both your 2026 and 2027 RMDs in 2027 — potentially pushing you into a higher tax bracket.

Sources

This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.