This dataset lists the IRS Uniform Lifetime Table III — the table most retirement account owners use to calculate their annual Required Minimum Distribution (RMD) — for every age 72 through 120. For each age it gives the distribution period factor (divisor) and the equivalent RMD as a percentage of the account balance (1 ÷ factor). A second table shows the RMD start age (72, 73, or 75) by birth year under SECURE 2.0. The table is sortable by any column; the full data is also available as CSV and JSON below.
What this is: A structured, per-age snapshot of the RMD divisor table that drives every withdrawal-planning calculation for retirement account owners — pulled directly from the same tax-constants mirror that powers the QuantCalc calculator, so the numbers here are never out of sync with the app.
Full RMD table (ages 72–120)
Click any column header to sort. All 49 rows are shown — use your browser's find (Ctrl/Cmd+F) to locate a specific age, or download the CSV/JSON for offline analysis.
| Age | Distribution Period Factor | RMD (% 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 | 15.63% |
| 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 | 2.0 | 50.00% |
CC-BY-4.0 — free for any use including republication and journalism, with attribution to QuantCalc Research.
RMD start age by birth year (SECURE 2.0)
SECURE 2.0 raised the age at which RMDs must begin, phased in by birth year. This table is derived directly from QuantCalc's startAgeForBirthYear() function.
| Birth Year | RMD Start Age |
|---|---|
| 1950 or earlier | 72 |
| 1951–1959 | 73 |
| 1960 or later | 75 |
Methodology
Source: Every value in this dataset is read directly from frontend/js/calc/constants-2026.js (QCConstants2026.RMD_TABLE and startAgeForBirthYear()) — QuantCalc's canonical client-side tax-constants mirror, transcribed verbatim from the frozen production C engine (backend/src/rmd.c). Nothing on this page is hand-transcribed from an IRS publication into HTML.
Consistency: This mirror is checked against the C engine by an exhaustive JS↔C parity test suite that sweeps a dense grid of inputs and asserts numeric agreement. That suite is what lets this dataset, the interactive calculator, and the C backend all report the same figures.
Scope: The main table covers the IRS Uniform Lifetime Table III distribution period factor and the derived RMD percentage of balance (1 ÷ factor, rounded to 2 decimal places) for ages 72–120. The start-age table covers the SECURE 2.0 RMD start-age bands by birth year. It does not cover the Joint Life and Last Survivor Table (used when a spouse is more than 10 years younger) or the Single Life Table (used for inherited accounts) — those are modeled in the engine but not surfaced as columns here in v2026.1.
Reproducibility: Generated by scripts/gen_rmd_dataset.mjs, which reads constants-2026.js directly and writes this page plus the CSV/JSON alongside it. Re-running the generator against the same constants file reproduces byte-identical data rows.
Not tax advice: This is reference data for research and planning purposes, not a substitute for professional tax advice. Consult a qualified advisor before making RMD decisions based on this table.
Turn this table into a withdrawal plan
Knowing your RMD percentage is the first step. The Roth Conversion Planner turns it into a year-by-year conversion schedule that can shrink future RMDs for your own numbers.
Plan your Roth conversions →Changelog
- v2026.1 — initial release. 49 ages, generated from
constants-2026.js.
Dataset license: CC-BY-4.0. QuantCalc is an independent retirement-planning research project. Not affiliated with, endorsed by, or sponsored by any state or federal agency. Not financial, tax, or legal advice.