RMD Tables are the IRS life expectancy tables used to calculate a Required Minimum Distribution (RMD) from tax-deferred retirement accounts like traditional IRAs and many employer plans, and this guide walks through how the “distribution period” (the divisor) works, how the Uniform Lifetime Table differs from the Joint Life And Last Survivor Table and the Single Life Expectancy Table, and how to use RMD Tables correctly for the current year (2026) by matching your age as of your birthday in 2026 to the applicable factor shown in IRS Publication 590‑B—so you can estimate withdrawals, avoid missed-deadline stress, and understand the logic behind the numbers instead of treating the table like a mysterious spreadsheet from outer space.
What RMD Tables Are (And Why They Exist)
RMD Tables are life expectancy / distribution period tables used to determine the divisor for your annual required minimum distribution calculation.
In plain terms, the IRS publishes factors (sometimes called “applicable denominators”) that correspond to ages, and you divide the prior year-end account balance by that factor to estimate the year’s required distribution amount.
IRS Publication 590‑B includes the main tables typically referenced as Table I (Single Life Expectancy), Table II (Joint And Last Survivor Life Expectancy), and Table III (Uniform Lifetime).
IRS Lifetime RMD Table
| Age | Distribution Period |
|---|---|
| 72 | 27.4 |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120+ | 2.0 |
Which Table You Should Use
Most account owners use the Uniform Lifetime Table (Table III) to calculate lifetime RMDs.
If the sole beneficiary of the IRA for the entire year is a spouse who is more than 10 years younger than the owner, Publication 590‑B directs using the Joint Life And Last Survivor Table (Table II) instead.
Beneficiaries often use the Single Life Expectancy Table (Table I) for certain inherited-account calculations, and Publication 590‑B discusses situations where Table I applies after an owner’s death.
RMD Calculator for 2026
Uses Uniform Lifetime factors (Table III). For spouse >10 years younger and sole beneficiary all year, the IRS directs using Table II instead.
Factor: — Estimated RMD: —
| Age | Uniform Lifetime Factor (Table III) |
|---|
Tip: If you want this tool to support Table II (Joint Life) and Table I (Single Life), the UI can be expanded—but the logic is different because Table II depends on two ages.
How To Read RMD Tables
To use an IRS life expectancy table for 2026, Publication 590‑B explains that you generally look up the factor that corresponds to your age as of your birthday in 2026 (and for Table II, you use the intersection of your age and your spouse’s age).
The life expectancy and distribution period tables currently in use were updated via final regulations with an applicability date for distribution calendar years beginning on or after January 1, 2022, which is why the same “updated tables” framework carries into 2026 calculations.
Because different tables apply to different situations, the “right” divisor is less about math skill and more about picking the correct table for your facts (owner vs. beneficiary, spouse age gap, and beneficiary status).
How To Calculate An RMD (Quick Formula)
A common way to estimate an RMD is: take the account balance as of December 31 of the prior year and divide by the applicable life expectancy factor from the correct IRS table.
This is the core reason people search for “RMD tables by age,” “Uniform Lifetime Table divisor,” or “IRS RMD factor chart”—the factor is the piece that turns a balance into a withdrawal amount.
Always confirm which accounts and rules apply to your situation (especially with inherited accounts), because Publication 590‑B includes separate beneficiary rules and exceptions that can change the approach.
FAQs
Q: What Are RMD Tables Used For?
A: They provide the life expectancy factor (divisor) used to calculate a required minimum distribution amount.
Q: Which RMD Table Do Most People Use?
A: Most account owners use the Uniform Lifetime Table (Table III) unless a spouse more than 10 years younger is the sole beneficiary for the year.
Q: For 2026, Which Age Do I Use In The Table?
A: Publication 590‑B explains that you use your age as of your birthday in 2026 to find the applicable factor (and Table II uses both spouses’ ages).