RMD Table 2026: Uniform Lifetime Table & RMD Age by Birth Year
Your required minimum distribution each year is your traditional IRA or 401(k) balance from the previous December 31, divided by the IRS Uniform Lifetime Table divisor for the age you reach that year. The divisors below come from IRS Publication 590-B and have been in effect since 2022.
When you have to start depends on your birth year. Under the SECURE 2.0 Act, RMDs begin at age 73 if you were born from 1951 through 1959, and at 75 if you were born in 1960 or later. Find your birth year in the first table to see your first RMD year and deadline.
Calculator
Use your traditional IRA or 401(k) balance as of December 31 last year. RMDs generally begin at age 73 (75 if you were born in 1960 or later).
This year's required distribution
$18,867.92
3.8% of your balance — due by December 31
- Uniform Lifetime divisor
- 26.5
- Account balance
- $500,000
- Withdrawal rate
- 3.8%
RMD age by birth year
SECURE 2.0 starting ages. Your first RMD may wait until April 1 of the following year; every later RMD is due December 31. (Those born before July 1, 1949 began at 70½.)
| Born in | RMD age | First RMD year | First deadline |
|---|---|---|---|
| 1950 | 72 | 2022 | April 1, 2023 |
| 1951 | 73 | 2024 | April 1, 2025 |
| 1952 | 73 | 2025 | April 1, 2026 |
| 1953 | 73 | 2026 | April 1, 2027 |
| 1954 | 73 | 2027 | April 1, 2028 |
| 1955 | 73 | 2028 | April 1, 2029 |
| 1956 | 73 | 2029 | April 1, 2030 |
| 1957 | 73 | 2030 | April 1, 2031 |
| 1958 | 73 | 2031 | April 1, 2032 |
| 1959 | 73 | 2032 | April 1, 2033 |
| 1960 | 75 | 2035 | April 1, 2036 |
| 1961 | 75 | 2036 | April 1, 2037 |
| 1962 | 75 | 2037 | April 1, 2038 |
| 1963 | 75 | 2038 | April 1, 2039 |
| 1964 | 75 | 2039 | April 1, 2040 |
| 1965 | 75 | 2040 | April 1, 2041 |
IRS Uniform Lifetime Table
Divisor by the age you reach in the distribution year (IRS Pub 590-B, Table III, effective 2022). Click an age for its RMD by balance.
| Age | Divisor | RMD % of balance | RMD per $100k |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,650 |
| 73 | 26.5 | 3.77% | $3,774 |
| 74 | 25.5 | 3.92% | $3,922 |
| 75 | 24.6 | 4.07% | $4,065 |
| 76 | 23.7 | 4.22% | $4,219 |
| 77 | 22.9 | 4.37% | $4,367 |
| 78 | 22 | 4.55% | $4,545 |
| 79 | 21.1 | 4.74% | $4,739 |
| 80 | 20.2 | 4.95% | $4,950 |
| 81 | 19.4 | 5.15% | $5,155 |
| 82 | 18.5 | 5.41% | $5,405 |
| 83 | 17.7 | 5.65% | $5,650 |
| 84 | 16.8 | 5.95% | $5,952 |
| 85 | 16 | 6.25% | $6,250 |
| 86 | 15.2 | 6.58% | $6,579 |
| 87 | 14.4 | 6.94% | $6,944 |
| 88 | 13.7 | 7.30% | $7,299 |
| 89 | 12.9 | 7.75% | $7,752 |
| 90 | 12.2 | 8.20% | $8,197 |
| 91 | 11.5 | 8.70% | $8,696 |
| 92 | 10.8 | 9.26% | $9,259 |
| 93 | 10.1 | 9.90% | $9,901 |
| 94 | 9.5 | 10.53% | $10,526 |
| 95 | 8.9 | 11.24% | $11,236 |
| 96 | 8.4 | 11.90% | $11,905 |
| 97 | 7.8 | 12.82% | $12,821 |
| 98 | 7.3 | 13.70% | $13,699 |
| 99 | 6.8 | 14.71% | $14,706 |
| 100 | 6.4 | 15.63% | $15,625 |
| 101 | 6 | 16.67% | $16,667 |
| 102 | 5.6 | 17.86% | $17,857 |
| 103 | 5.2 | 19.23% | $19,231 |
| 104 | 4.9 | 20.41% | $20,408 |
| 105 | 4.6 | 21.74% | $21,739 |
| 106 | 4.3 | 23.26% | $23,256 |
| 107 | 4.1 | 24.39% | $24,390 |
| 108 | 3.9 | 25.64% | $25,641 |
| 109 | 3.7 | 27.03% | $27,027 |
| 110 | 3.5 | 28.57% | $28,571 |
| 111 | 3.4 | 29.41% | $29,412 |
| 112 | 3.3 | 30.30% | $30,303 |
| 113 | 3.1 | 32.26% | $32,258 |
| 114 | 3 | 33.33% | $33,333 |
| 115 | 2.9 | 34.48% | $34,483 |
| 116 | 2.8 | 35.71% | $35,714 |
| 117 | 2.7 | 37.04% | $37,037 |
| 118 | 2.5 | 40.00% | $40,000 |
| 119 | 2.3 | 43.48% | $43,478 |
| 120+ | 2 | 50.00% | $50,000 |
How to use the Uniform Lifetime Table
Take the balance of each traditional IRA and employer plan as of last December 31 and divide by the divisor for your age this year. At 75, for example, a $400,000 IRA requires $16,260 ($400,000 ÷ 24.6). You can add up the RMDs for all your IRAs and take the total from any one of them, but each 401(k) or other employer plan must distribute its own RMD.
The divisor shrinks every year, so the required percentage climbs — from about 3.8% at 73 to 6.3% at 85 and over 15% at 100. Roth IRAs and (since 2024) Roth 401(k)s have no lifetime RMDs, which is one reason to weigh Roth vs. traditional contributions before retirement.
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Calculation Formulas
Divide last year’s ending balance by the IRS divisor for your age this year. The divisor falls each year, so the required percentage rises with age.
Example:
$500,000 at age 73 ÷ 26.5 = $18,868 (about 3.8% of the balance).
The RMD as a share of the balance — roughly 3.8% at 73, rising to about 6.3% by age 85.
Key Figures
| Figure | Value | Description |
|---|---|---|
| RMD age (born 1951–1959) | 73 | SECURE 2.0 set the starting age at 73 for this group. |
| RMD age (born 1960+) | 75 | Rises to 75 beginning in 2033 for those born in 1960 or later. |
| Uniform Lifetime divisor at 73 | 26.5 | From the IRS table effective 2022, unchanged for 2026. |
| Missed-RMD penalty | 25% → 10% | Excise tax on a missed RMD, reduced to 10% if corrected within the SECURE 2.0 correction window. |
| First-RMD deadline | April 1 | Your first RMD may be delayed to April 1 of the following year; all later RMDs are due December 31. |
Note: Results are estimates for planning purposes. Rates, fees, taxes, and insurance vary by lender and location — confirm exact figures with a licensed professional before making financial decisions.
Standards & Sources
Last verified: July 2026
- IRS Publication 590-B
The Uniform Lifetime Table divisors are from IRS Pub 590-B (Treas. Reg. §1.401(a)(9)-9), effective 2022 and unchanged for 2026.
- SECURE 2.0 Act
The RMD starting age (73, rising to 75) and the reduced 25%/10% excise tax for a missed distribution come from the SECURE 2.0 Act of 2022 (§107, §302).
How to Use This Calculator
- Find your birth year in the RMD-age table to see when your RMDs start.
- Look up the divisor for the age you reach by December 31 of the distribution year.
- Divide your prior December 31 balance by that divisor — or use the calculator above.
- Withdraw at least that amount by December 31 (April 1 of the next year for your first RMD).
Frequently Asked Questions
What is the RMD age for someone born in 1954?
Age 73. Someone born in 1954 turns 73 in 2027, so 2027 is their first RMD year. That RMD is based on the December 31, 2026 balance divided by 26.5 and is due by April 1, 2028.
What is the RMD age for someone born in 1960?
Age 75. Anyone born in 1960 or later starts RMDs at 75 under SECURE 2.0, so the first RMD year for a 1960 birth is 2035.
Which RMD table should I use?
Most account owners use the Uniform Lifetime Table. If your spouse is your sole beneficiary and is more than 10 years younger, use the Joint and Last Survivor Table (smaller RMDs). Beneficiaries of inherited accounts use the Single Life Expectancy Table.
Did the RMD table change for 2026?
No. The current Uniform Lifetime Table took effect January 1, 2022, replacing an older table with smaller divisors. It is unchanged for 2026.
Guides to go with this calculator
RMD Deadline 2026: Take Your RMD by Dec. 31
If you are 73 or older, your 2026 required minimum distribution is due December 31. Here’s the deadline that applies to you, how to figure the amount, and smart ways to take it.
$6,000 Senior Deduction: Who Gets It, What It Saves
If you are 65 or older, a new $6,000 deduction can cut your federal taxes through 2028 — but it phases out at higher incomes and doesn’t make Social Security tax-free.
2027 Social Security COLA: 3.6% Raise & New Numbers
Social Security and SSI payments rise 3.6% in 2027, the biggest bump since 2023. Here is what it adds to your check, when it arrives, and every limit that changed with it.
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