Your required minimum distribution: the IRS Uniform Lifetime Table, or the Joint Life table for a much-younger spouse.
First RMD year? You can defer your first distribution until April 1, 2027 — but you'd then take two RMDs in 2027. Most people take the first by Dec 31, 2026 to avoid bunching income.
IRS Uniform Lifetime Table (Pub 590-B, Table III, checked 2026-09-10), or the Joint and Last Survivor Table when your spouse is the sole beneficiary and more than 10 years younger (26 CFR 1.401(a)(9)-9; Pub 590-B Table II), 2026 federal brackets and standard deduction, plus the age-65 addition per spouse and the OBBBA senior deduction ($6,000 per person 65+, phased out above $75,000 / $150,000 MAGI). Other income is treated as ordinary, with no Social Security. RMDs begin at 73 (born 1951-1959) or 75 (born 1960+). Estimates only — not tax advice.