RMD Table: IRS Uniform Lifetime Table (2026)
Last verified: against the 26 CFR 1.401(a)(9)-9 (eCFR).
Divide your December 31 account balance by the number next to your age. That is your required minimum distribution for the year. Use the RMD calculator to do the arithmetic for you.
RMD starting age by birth year
| Date of birth | RMD age |
|---|---|
| before July 1, 1949 | 70 1/2 |
| July 1, 1949 through December 31, 1950 | 72 |
| January 1, 1951 through December 31, 1959 | 73 |
| January 1, 1960 or later | 75 |
Individuals born in 1960 reach 75 in 2035; age 75 applies to those born on or after January 1, 1960 (TD 10001, SECURE 2.0 Act sec. 107).
| Age | Distribution period (years) | Approx. % 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 and over | 2.0 | 50.00% |
26 CFR 1.401(a)(9)-9(c), applicable for distribution calendar years beginning on or after January 1, 2022 (Federal Register 2020-24723). Identical to IRS Publication 590-B Appendix B, Table III. The IRS 590-B HTML/PDF appendix could not be extracted through the fetch tool; the eCFR (Office of the Federal Register) codified text was used instead.
First RMD deadline
you can delay taking the first RMD until April 1 of the following year. If you reach age 73 in 2024, you must take your first RMD by April 1, 2025 and the second RMD is due by December 31, 2025, based on your account balance on December 31, 2024.
Reach 73 in 2026 -> first RMD due April 1, 2027; second RMD due December 31, 2027. Taking two RMDs in one tax year can push you into a higher bracket or a higher Medicare IRMAA tier, so many people take the first one in the year they reach the applicable age.
2026 retirement contribution limits
| Limit | 2025 | 2026 |
|---|---|---|
| 401(k), 403(b), 457, TSP elective deferral | $23,500 | $24,500 |
| Catch-up, age 50+ (401(k)) | $7,500 | $8,000 |
| Super catch-up, ages 60–63 (401(k)) | — | $11,250 |
| IRA contribution | $7,000 | $7,500 |
| IRA catch-up, age 50+ | $1,000 | $1,100 |
Frequently asked questions
How do I use this table?
Take your retirement account balance on December 31 of the previous year and divide it by the distribution period for the age you reach this year. The result is the minimum you must withdraw this year.
At what age do RMDs start?
For employees born January 1, 1951 - December 31, 1959: the applicable age is 73. For employees born on or after January 1, 1960: the applicable age is 75.
When is my first RMD due?
First RMD due by April 1 of the year after the year you reach the applicable age (73); subsequent RMDs due by December 31 each year. Reach 73 in 2026 -> first RMD due April 1, 2027; second RMD due December 31, 2027.
Does this table apply if my spouse is my beneficiary?
Yes, unless your spouse is your sole beneficiary and is more than 10 years younger than you. In that case the IRS Joint Life and Last Survivor Expectancy Table gives a longer period and a smaller RMD.