Age 73 if you were born from 1951 through 1959, and age 75 if you were born in 1960 or later. The first RMD is due by April 1 of the year after you reach that age. Every later RMD is due by December 31.

RMD Table 2026: Uniform Lifetime Table + Required Minimum Distribution Rules

Q: What is the RMD table for 2026?

Most account owners use the IRS Uniform Lifetime Table (IRS Publication 590-B, Table III). You divide your prior December 31 balance by the number for your age. At 73 the number is 26.5, at 75 it is 24.6, at 80 it is 20.2 and at 90 it is 12.2.

Q: How do you calculate an RMD?

Divide the account balance on December 31 of the prior year by the Uniform Lifetime Table number for your age this year. Example: a $500,000 IRA at age 73 is $500,000 divided by 26.5, or $18,868.

Q: What is the penalty for missing an RMD?

An excise tax of 25% of the amount you should have taken. It drops to 10% if you take the missed amount and correct it inside the correction window (IRS Publication 590-B).

The 2026 numbers on one page. Thresholds, IRMAA brackets, RMD ages and the senior deduction, all on one sheet, free by email.

Free. Educational follow-up by email. We never sell your information.

Free · one page · no cost, ever

Get the free Social Security guide.

You’re reading “The 2026 RMD Table”. We’ll email you our plain-English guide to Social Security, covering the taxable-benefit thresholds, the survivor-benefit trap and the claiming-age math, plus an invite to the next free class. Free public education from a 501(c)(3); there is nothing to buy.

The Retirement Literacy Foundation is a 501(c)(3) public charity (EIN 41-5062266). This is free public education. We don’t sell financial products and we don’t give individualized advice. We’ll email it to you. Unsubscribe any time.

Data as of October 17, 2026. Primary sources: IRS Publication 590-B; Life expectancy and distribution period tables.

Key takeaways

The required beginning date is April 1 of the year after you turn 73 (SECURE 2.0 §107; IRS Pub 590-B).
The RMD age rises to 75 for anyone born in 1960 or later.
Most people use the Uniform Lifetime Table; the applicable denominator at age 73 is 26.5, which is 3.77% of the prior year-end balance.
At age 80 the denominator is 20.2, or 4.95%. At 90 it is 12.2, or 8.20%.
The penalty for missing an RMD is 25% of the shortfall, reduced to 10% if corrected inside the two-year correction window (Pub 590-B).
A different table (the Joint and Last Survivor Table) applies when a spouse is the sole beneficiary and is more than 10 years younger.
Inherited accounts use the Single Life Table, not this one. The two are commonly confused, and the numbers differ by roughly 10 years of distribution period. The inherited IRA RMD calculator uses the Single Life Table and prints all of it.
Roth IRAs have no RMDs during the owner's lifetime. Since 2024, designated Roth accounts in a 401(k) or 403(b) have none either (SECURE 2.0 §325).
The first year is the only year you may defer to April 1, and doing so means two taxable distributions in one calendar year.
Your RMD is calculated on the December 31 balance of the prior year, not today's balance.

What is the RMD table for 2026?

The table below is the Uniform Lifetime Table at 26 CFR §1.401(a)(9)-9(c), the version in force since 2022. "Applicable denominator" is the number you divide your prior year-end balance by. The two right-hand columns are ours: the same figure expressed as a percentage, and the dollar RMD on a $1,000,000 balance.

Age	Applicable denominator	% of balance	RMD on $1,000,000
72	27.4	3.65%	$36,496
73	26.5	3.77%	$37,736
74	25.5	3.92%	$39,216
75	24.6	4.07%	$40,650
76	23.7	4.22%	$42,194
77	22.9	4.37%	$43,668
78	22.0	4.55%	$45,455
79	21.1	4.74%	$47,393
80	20.2	4.95%	$49,505
81	19.4	5.15%	$51,546
82	18.5	5.41%	$54,054
83	17.7	5.65%	$56,497
84	16.8	5.95%	$59,524
85	16.0	6.25%	$62,500
86	15.2	6.58%	$65,789
87	14.4	6.94%	$69,444
88	13.7	7.30%	$72,993
89	12.9	7.75%	$77,519
90	12.2	8.20%	$81,967
91	11.5	8.70%	$86,957
92	10.8	9.26%	$92,593
93	10.1	9.90%	$99,010
94	9.5	10.53%	$105,263
95	8.9	11.24%	$112,360
96	8.4	11.90%	$119,048
97	7.8	12.82%	$128,205
98	7.3	13.70%	$136,986
99	6.8	14.71%	$147,059
100	6.4	15.63%	$156,250
101	6.0	16.67%	$166,667
102	5.6	17.86%	$178,571
103	5.2	19.23%	$192,308
104	4.9	20.41%	$204,082
105	4.6	21.74%	$217,391
106	4.3	23.26%	$232,558
107	4.1	24.39%	$243,902
108	3.9	25.64%	$256,410
109	3.7	27.03%	$270,270
110	3.5	28.57%	$285,714
111	3.4	29.41%	$294,118
112	3.3	30.30%	$303,030
113	3.1	32.26%	$322,581
114	3.0	33.33%	$333,333
115	2.9	34.48%	$344,828
116	2.8	35.71%	$357,143
117	2.7	37.04%	$370,370
118	2.5	40.00%	$400,000
119	2.3	43.48%	$434,783
120 and older	2.0	50.00%	$500,000

Source: 26 CFR §1.401(a)(9)-9(c), Uniform Lifetime Table (eCFR, verified September 15, 2026), the same table printed as Table III in IRS Publication 590-B (rechecked row by row October 10, 2026). Percentage and dollar columns calculated by the Retirement Literacy Foundation.

When do RMDs start?

If you were born from 1951 through 1959, your first RMD is for the year you turn 73, and it must be taken by April 1 of the following year. Every RMD after that is due by December 31.

If you were born in 1960 or later, your RMD age is 75.

Full start-age rules by birth year, and the two-RMDs-in-one-year trap: RMD age, 73 or 75.

Source: IRS, required minimum distribution FAQs, checked October 10, 2026.

How do you calculate an RMD?

Divide the account balance as of December 31 of the prior year by the applicable denominator for your age this year.

Example: a $500,000 IRA balance on December 31, 2025, for someone turning 73 in 2026: $500,000 ÷ 26.5 = $18,868.

What is the penalty for missing an RMD?

25% of the amount that should have been distributed. It drops to 10% if you take the missed distribution and file a corrected return inside the correction window. Step by step, with the waiver request: missed RMD penalty. That window ends on the earliest of the date a deficiency notice is mailed, the date the tax is assessed, or the last day of the second taxable year after the year of the shortfall.

Source: IRS Publication 590-B, checked October 10, 2026.

Which accounts require RMDs?

Required: traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457(b), profit-sharing plans.
Not required during the owner's life: Roth IRA; designated Roth accounts inside a 401(k) or 403(b) as of 2024.
Traditional IRAs require an RMD even if you are still working. A workplace plan at your current employer may not, if the plan allows the still-working exception and you own 5% or less of the business.

Which table applies to you?

Uniform Lifetime Table: nearly everyone taking lifetime distributions. That is the table above.
Joint and Last Survivor Table: your spouse is the sole beneficiary and more than 10 years younger. It produces a larger denominator and a smaller RMD.
Single Life Table: beneficiaries of inherited accounts. Using it by mistake for your own IRA overstates the RMD substantially. At 73 the Single Life denominator is 16.4 versus 26.5.

Source: 26 CFR §1.401(a)(9)-9(b) through (d), eCFR.

What is the tax cost of an RMD?

An RMD is ordinary income. Beyond the income tax itself, it can raise the taxable share of Social Security benefits and push you into a higher Medicare IRMAA bracket two years later. Run the numbers with our RMD calculator, the IRMAA calculator, or the Social Security tax calculator.

Sources

26 CFR §1.401(a)(9)-9: Life expectancy and distribution period tables (eCFR)
IRS: Publication 590-B, Distributions from Individual Retirement Arrangements
IRS: Required minimum distributions FAQs

Citing this page? Retirement Literacy Foundation, RMD Table 2026: Uniform Lifetime Table and Required Minimum Distribution Rules, retirementliteracyfoundation.org, verified September 15, 2026. Reviewed quarterly; next review December 2026.

Get the free guide Free class