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	$50,516	$62,600	$3,636	$1,228
66	$62,600	$62,600	$5,086	$1,228
67	$24,600	$37,260	$2,045	$0

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

Before December 31, 2026: your RMD, a QCD, a Roth conversion

Three year-end decisions, from the numbers in the calculator above.

Already withdrawn in 2026 ($)

Example — enter your numbers above

The RMD. Due by December 31, 2026; only a first RMD can wait until April 1, 2027 (IRS RMD FAQs), and then 2027 carries two. A shortfall owes a 25% excise, 10% if corrected in time (IRC §4974). Example: 75 in 2026, $500,000 on December 31, 2025: $500,000 ÷ 24.6 = a 2026 RMD of $20,325, due December 31, 2026.
A QCD. From age 70½ you can send up to $111,000 in 2026 (per IRA owner; IRS Notice 2025-67) straight from the IRA to a charity. It counts toward your RMD (IRS Pub. 590-B) and is left out of your income (IRC §408(d)(8)). The example’s RMD of $20,325 is under the $111,000 limit: all of it could go to charity as a QCD and stay out of your income.
A Roth conversion. It counts for 2026 only if completed by December 31, and the RMD itself cannot be converted: take the RMD first (IRS Pub. 590-A). Size a conversion to your bracket, with its federal, state and IRMAA cost →

Open my 2026 year-end moves → Free: one move in full and your total. All seven moves, combinations and the PDF plan are the Tax Season Pass.

Figured with QuantCalc’s federal tax engine (federal 2.4.0) for a traditional IRA; plan rules can differ. Not tax advice: confirm with your custodian or tax preparer before acting.

Your 2026 RMD after tax

An RMD is taxable income in the year you take it (IRC §408(d)(1)): the table gives the amount, this panel the part you keep. Example: single, 75, North Carolina, $30,000 of Social Security and a $12,000 pension. A $500,000 balance gives a 2026 RMD of $20,325; it adds $2,635 of federal and $781 of North Carolina tax (NC rules), so $16,909 is left, 16.8% of the RMD gone to tax.

Your age on Dec 31, 2026 Balance on Dec 31, 2025 ($) Filing status State Social Security received in 2026 ($) Pension or annuity ($)

Example — enter your numbers

The RMD is one line of your 2026 return. With your Social Security, pension, other income and what was withheld, the whole return ends in a refund or an amount owed: 2026 tax return calculator (free: your federal and state refund or amount owed) →

An estimate from QuantCalc’s open tax engine (federal 2.4.0, state 1.16.4) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. How the engine computes each line, with its official source: federal, state.

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 →

How to calculate your RMD from the table

Find the divisor for the age you reach in 2026 in the table above and divide your account balance on December 31, 2025 by it. The answer is the minimum to withdraw by December 31, 2026; it is taxed as ordinary income.

Age 75 in 2026: the divisor is 24.6.
$500,000 ÷ 24.6 = $20,325.
For a single filer in North Carolina with $30,000 of Social Security and a $12,000 pension, that RMD adds $2,635 of federal and $781 of state tax, leaving $16,909.

Every step, the April 1 first-year option, the spouse table and the other RMD rules are on the RMD calculator page.

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.