Are the 2027 RMD divisors different from 2026?

No. The Uniform Lifetime Table is prescribed by regulation (26 CFR 1.401(a)(9)-9) and has applied unchanged to every distribution year since 2022. The divisor at 73 is 26.5 in 2026 and 26.5 in 2027. What changes year to year is your account balance and your age, not the table.

How do I calculate my 2027 RMD?

Take your account balance on December 31, 2026 and divide it by the divisor for the age you reach during 2027. A $500,000 balance at age 75 (divisor 24.6) gives $20,325.

At what age do RMDs start in 2027?

Age 73 if you were born 1951 to 1959, age 75 if born 1960 or later, under SECURE 2.0. The start age depends on your birth year, not on the calendar year.

Could the IRS change the table before 2027?

It would take a new Treasury regulation with new mortality assumptions. The current table came from T.D. 9930 and took effect for distribution years beginning January 1, 2022. No replacement has been proposed. If one is published we will update this page.

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 a smaller RMD. That table is also static regulation and is unchanged for 2027. The calculator on this page applies it when you tick the spouse box.

2027 RMD Uniform Lifetime Table

The IRS Uniform Lifetime Table used to calculate Required Minimum Distributions (RMDs) for most retirement account owners in 2027. Look up the distribution-period divisor for your age, then divide your December 31, 2026 balance by it.

RMD start age: 73 (born 1951–1959) or 75 (born 1960+), per SECURE 2.0 · Last reviewed 2026-08-05

Calculate your 2027 RMD

Enter the age you reach during 2027 (or the year you were born) and your account balance on December 31, 2026. The calculator applies your SECURE 2.0 start age, the April 1 first-year deadline, the spouse joint-life table and the next five years, then the tax on it. Skip to the table ↓

Age or birth year Date of birth

Age at year-end 2027, or birth year Balance on Dec 31, 2026 Growth after 2027 (% a year)

My spouse is the sole beneficiary of this account for all of 2027

The tax on your 2027 RMD

Filing status Social Security in 2027 ($) Pension or annuity ($) Other IRA withdrawals or conversions ($) QCD: part of the RMD sent to charity ($)

What this does over time: your RMDs for the next 20 years, and the federal bracket and Medicare (IRMAA) tier they land in

Paid tool · free preview of this yearPlan conversions before and around these RMDs in the Roth Conversion Planner, with your age and balance filled in →

Official, not a projection. Unlike IRMAA thresholds or tax brackets, the Uniform Lifetime Table is not indexed to inflation and is not re-announced each year. It is prescribed by regulation — 26 CFR §1.401(a)(9)-9, adopted in T.D. 9930 and applicable to distribution calendar years beginning on or after January 1, 2022. The divisors below are unchanged from 2026. What changes is your balance and your age — not the table.

How to use: RMD = (December 31, 2026 balance) ÷ (divisor for your age in 2027). 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 (2027; identical to 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. Every row on this page is read straight from the same divisor array our retirement engine uses — no figure here was typed by hand.

Comparing years? The 2026 Uniform Lifetime Table is the same table, row for row.

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 →

Estimate your 2026 return

The return you file in early 2027 is for tax year 2026. Free calculators:

2026 tax return calculator for retirees — your federal and state refund or amount owed with Social Security, IRA and 401(k) withdrawals, pensions and Roth conversions.
Retiree withholding calculator — how much federal tax to withhold from your pension, IRA and Social Security (Forms W-4P, W-4R and W-4V).
Senior deduction calculator — how much of the new deduction for filers aged 65 and older you keep after the income phase-out.
2026 Return Preview — what you owe or get back on your 2026 federal and state returns, with Social Security, IRA withdrawals, pensions and Roth conversions; free, with the line-by-line return in the Tax Season Pass.

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 →

Your 2027 Medicare surcharge is set by your 2025 income — see the projected 2027 IRMAA brackets →

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

The table above is for 2027; the deadline still open is your 2026 RMD, figured on your December 31, 2025 balance and the age you reach in 2026.

Balance on Dec 31, 2025 ($) Blank: the calculator’s balance is used. Already withdrawn in 2026 ($)

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: 74 in 2026, $500,000 on December 31, 2025: $500,000 ÷ 25.5 = a 2026 RMD of $19,608, 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 $19,608 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 2.6.0) for a traditional IRA; plan rules can differ. Not tax advice: confirm with your custodian or tax preparer before acting.

Your 2027 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 in 2027, $30,000 of Social Security and a $12,000 pension. A $500,000 balance on December 31, 2026 gives a 2027 RMD of $20,325; it adds a projected $2,559 of federal tax (12.6%), so $17,767 is left, and 2027 MAGI is $48,152. PROJECTED: the 2027 amounts indexed by +3.06% chained CPI (IRC §1(f)); the state is not projected.

Your age on Dec 31, 2027 Balance on Dec 31, 2026 ($) Filing status Social Security received in 2027 ($) Pension or annuity ($)

Example — enter your numbers

This table is for next year’s RMD. The return you file in early 2027 is for 2026: your 2026 RMD, Social Security and other income against what was withheld, ending 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 2.6.0, state 1.26.0) 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. The 2027 year is PROJECTED and federal only. How the engine computes each line, with its official source: federal, state.

Why the 2027 table is already known

Most retirement numbers move every year because Congress indexed them to inflation: tax brackets, the standard deduction, IRMAA thresholds, the ACA applicable-percentage table. The Uniform Lifetime Table is not one of them. It is a mortality table written into the regulations, and it is replaced only when Treasury issues a new rule with updated life-expectancy assumptions.

That last happened in November 2020 (T.D. 9930), effective for distribution calendar years beginning on or after January 1, 2022. The same divisors applied in 2022, 2023, 2024, 2025 and 2026, and they apply in 2027. So a "2027 RMD table" is not a forecast — it is the current regulation, read forward.

Two things about your 2027 RMD are new each year, and they are the parts worth planning: your December 31, 2026 account balance, and the age you reach during 2027. Both push the withdrawal up over time, which is why the RMD percentage column climbs from 3.65% at 72 toward double digits in your nineties.

Common questions

Are the 2027 RMD divisors different from 2026?: No. The Uniform Lifetime Table is prescribed by regulation (26 CFR 1.401(a)(9)-9) and has applied unchanged to every distribution year since 2022. The divisor at 73 is 26.5 in 2026 and 26.5 in 2027. What changes year to year is your account balance and your age, not the table.
How do I calculate my 2027 RMD?: Take your account balance on December 31, 2026 and divide it by the divisor for the age you reach during 2027. A $500,000 balance at age 75 (divisor 24.6) gives $20,325.
At what age do RMDs start in 2027?: Age 73 if you were born 1951 to 1959, age 75 if born 1960 or later, under SECURE 2.0. The start age depends on your birth year, not on the calendar year.
Could the IRS change the table before 2027?: It would take a new Treasury regulation with new mortality assumptions. The current table came from T.D. 9930 and took effect for distribution years beginning January 1, 2022. No replacement has been proposed. If one is published we will update this page.
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 a smaller RMD. That table is also static regulation and is unchanged for 2027. The calculator on this page applies it when you tick the spouse box.

Data source & last updated. Divisors are the IRS Uniform Lifetime Table at 26 CFR §1.401(a)(9)-9(c) (Table III), adopted by T.D. 9930 (85 FR 72472, November 12, 2020) and applicable to distribution calendar years beginning on or after January 1, 2022 — therefore in force for 2027. Rendered on this page directly from the divisor array in QuantCalc's retirement engine, which is transcribed from the same regulation and covered by an exhaustive JS↔C parity suite. RMD start ages reflect SECURE 2.0 (73 for 1951–1959, 75 for 1960+). The RMD-percent column is computed as 1 ÷ divisor. Cross-check against IRS Pub. 590-B. Last reviewed: 2026-08-05. 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.

Other 2027 figures:

A QCD counts toward this RMD and keeps it out of your income — see the 2027 QCD cap →

Still working past 73? Catch-up limits changed at ages 60–63 — see the 2027 catch-up limits →