How to use the table
Most IRA owners and retirement plan participants use Table III, the Uniform Lifetime Table, in IRS Publication 590-B, Appendix B. Use the age you reach on your birthday this year, and last year's December 31 balance. The table has been in effect since 2022, so the same table applies to 2025 and 2026 RMDs.
The one main exception: if your spouse is your only beneficiary and is more than 10 years younger than you, use Table II (Joint and Last Survivor) instead, which gives a smaller RMD.
Uniform Lifetime Table, ages 72 to 100
| Age | Distribution period | Share of balance | Age | Distribution period | Share 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 | 15.62% |
Ages 101 and older
| Age | Distribution period |
|---|---|
| 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 |
"Share of balance" is 1 ÷ the distribution period: the percent of your prior year-end balance you must take out.
When RMDs start under SECURE 2.0
The SECURE 2.0 Act raised the RMD starting age (the law calls it the "applicable age"):
- Age 73 if you reach age 72 after December 31, 2022 and age 73 before January 1, 2033. In practice that's people born from 1951 through 1959.
- Age 75 if you reach age 74 after December 31, 2032: people born in 1960 or later.
The wording overlaps for people born in 1959. IRS proposed regulations published in July 2024 say their starting age is 73.
Your first RMD can wait until April 1 of the year after you reach your starting age. Every later RMD is due by December 31. If you delay the first one, you take two RMDs in that second year. Roth IRAs have no RMDs while the owner is alive.
Worked example
Pat turns 75 in 2026 and had $500,000 in a traditional IRA on December 31, 2025. The distribution period for age 75 is 24.6, so the 2026 RMD is $500,000 ÷ 24.6 = $20,325.20, about 4.07% of the balance. Had Pat been 73, it would have been $500,000 ÷ 26.5 = $18,867.92.
Next year Pat repeats the calculation with the December 31, 2026 balance and the age-76 period, 23.7. The divisor shrinks every year, so the share you must withdraw rises with age: about 3.65% at 72, 4.95% at 80 and 8.20% at 90.
More than one account
Work out the RMD for each account separately, using each one's own December 31 balance. The IRS FAQs explain when you can add up RMDs and take the total from fewer accounts: IRA owners can total the RMDs from all of their traditional IRAs and take the amount from any one or more of them, but RMDs from workplace plans such as a 401(k) generally have to be taken from each plan. 403(b) contracts can be totaled the same way as IRAs. RMDs are taxed at your income tax rate, except any part that's a return of after-tax money (basis).
Missing an RMD
If you don't take your full RMD, the shortfall is subject to a 25% excise tax, reduced to 10% if you correct it within two years. It's reported on Form 5329.
Calculate yours
The RMD calculator looks up your distribution period, does the division, and projects future RMDs. If you're still saving, see the traditional IRA calculator.
Sources
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements (Appendix B, Table III)
- 26 CFR 1.401(a)(9)-9(c): Uniform Lifetime Table (via Cornell LII)
- IRS: Retirement plan and IRA required minimum distributions FAQs
- 26 U.S.C. 401(a)(9)(C)(v): applicable age 73 and 75 (via Cornell LII)
- Federal Register, July 19, 2024: proposed RMD regulations (applicable age for people born in 1959)