What is the Uniform Lifetime Table?

The IRS table most retirement account owners use to compute RMDs. Divide your prior year-end balance by the divisor for your age. At 73 the divisor is 26.5, so the RMD is about 3.77% of the balance.

At what age do RMDs start in 2026?

Age 73 if you were born 1951–1959, age 75 if born 1960 or later (SECURE 2.0).

How do I calculate my RMD?

Prior December 31 balance ÷ divisor for your current age. A $500,000 balance at 75 (divisor 24.6) = $20,325.

What if my spouse is more than 10 years younger?

You use the Joint Life and Last Survivor Expectancy Table instead, which gives a larger divisor and smaller RMD.

2026 RMD Uniform Lifetime Table

The IRS Uniform Lifetime Table used to calculate Required Minimum Distributions (RMDs) for most retirement account owners in 2026. Look up the distribution-period divisor for your age, then divide your prior year-end balance by it to get your RMD.

RMD start age: 73 (born 1951–1959) or 75 (born 1960+), per SECURE 2.0 · Last reviewed 2026-06-02

Calculate your 2026 RMD

Enter your age at the end of 2026 and your account balance on December 31, 2025.

Your age at year-end 2026 Balance on Dec 31, 2025

See how RMDs hit your taxes & IRMAA across your whole retirement — run the free calculator →

Next decision: Will this RMD trigger IRMAA? — check the RMD → IRMAA interaction →

Paid tool That climb is driven by the balance the divisor is applied to, and the years before your first RMD are the last ones in which that balance is still yours to change. The Roth Conversion Planner turns this into a schedule: how much to convert in each year from now to your plan end age, with the federal and state tax it costs, the IRMAA tier that year’s MAGI sets two years later, and the ACA subsidy it affects — set beside the same years with no conversions at all, and downloadable as a PDF you keep. A planning tool, not advice: the numbers move when your assumptions do.

What that schedule looks like: three of the 11 rows we get for an example household — age 62, single, Ohio, $1,900,000 traditional, planning to 73. Made-up numbers, not yours.
Age	Conversion	MAGI	Federal tax	State tax
65	$48,541	$62,600	$3,645	$939
66	$62,600	$62,600	$5,332	$939
67	$24,600	$37,260	$2,291	$0

See the full ages 62–72 example, with IRMAA and ACA subsidy → Build my conversion schedule — Roth Conversion Planner ($49) → See what is included, and price this year free, first →

How to use: RMD = (prior year-end balance) ÷ (divisor for your age). The right-hand column shows that divisor expressed as a percentage of the balance for quick reference. Example: $500,000 at age 75 ÷ 24.6 = $20,325.

IRS Uniform Lifetime Table — distribution-period divisor by age (2026)
Age	Distribution period (divisor)	RMD as % 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%

Age 120 is the maximum in the table; the divisor of 2.0 applies to age 120 and older. The RMD-percent column is derived from the divisor (1 ÷ divisor) and rounded.

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Planning next year? The divisors do not change — the 2027 Uniform Lifetime Table is this same table, row for row, because it is set by regulation rather than indexed each year.

Found your divisor? The harder question is what that withdrawal does to your taxes and Medicare premiums each year — run it through the free tax-aware simulation →

Get all 2026 numbers on one page. Divisors are one line of a much longer list — brackets, deductions, IRMAA tiers, the QCD cap and the estimated-tax dates all move together. The free printable cheat sheet →

Common questions

What is the Uniform Lifetime Table?: The IRS table most retirement account owners use to compute RMDs. Divide your prior year-end balance by the divisor for your age. At 73 the divisor is 26.5, so the RMD is about 3.77% of the balance.
At what age do RMDs start in 2026?: Age 73 if you were born 1951–1959, age 75 if born 1960 or later (SECURE 2.0).
How do I calculate my RMD?: Prior December 31 balance ÷ divisor for your current age. A $500,000 balance at 75 (divisor 24.6) = $20,325.
What if my spouse is more than 10 years younger?: You use the Joint Life and Last Survivor Expectancy Table instead, which gives a larger divisor and smaller RMD.

Data source & last updated. Divisors are the IRS Uniform Lifetime Table (Treas. Reg. §1.401(a)(9)-9, in effect since 2022), as implemented in QuantCalc's retirement engine for ages 72–120+. RMD start ages reflect SECURE 2.0 (73 for 1951–1959, 75 for 1960+). The RMD-percent column is computed as 1 ÷ divisor. Last reviewed: 2026-06-02. Reusable under CC BY 4.0 — a link back to this page is appreciated.

This page is a reference table for educational purposes and is not tax or financial advice. Verify current figures against official IRS publications (IRS Pub. 590-B) before making decisions.