2026 RMD age lookup
RMD at Age 72: Factor 27.4, Formula, and a Worked Example (2026)
The Uniform Lifetime Table factor for age 72 is 27.4. Divide the prior Dec 31 tax-deferred balance by that factor to get the required withdrawal for a year the account owner turns 72.
Factor 27.4 at age 72
RMD = prior Dec 31 balance ÷ 27.4. This is the same Uniform Lifetime Table factor RMD Compass uses everywhere else on this site — nothing here is a separate estimate.
Source: IRS Publication 590-B, Table III.
Worked example: $500,000 balance
A 72-year-old with a $500,000 prior-year-end balance divides by 27.4: $500,000 ÷ 27.4 = $18,248.18, computed to the cent.
Educational estimate, not tax advice. Verify with a qualified tax professional.
Eligibility at age 72
Age 72 is not the applicable RMD age for most people reading this in 2026. Under the SECURE 2.0 schedule, the applicable age is 73 for anyone born 1951–1959 and 75 for anyone born in 1960 or later, so a 72-year-old born after 1950 does not yet owe an RMD. Age 72 remained the applicable age only for owners born in 1949 or 1950 — a cohort that already took its first RMD years ago. The factor below still applies whenever an account owner's age in the withdrawal year is 72, including a beneficiary account or a prior-year check.
Source: Congressional Research Service — SECURE 2.0 RMD age schedule.
Deadline at age 72
Ongoing RMDs at this age are due Dec 31 of the year the withdrawal is required. The April 1 exception applies only to an owner's first RMD year — for the 1949–1950 cohort, that exception applied at 72 itself, not at later ages.
What changes at age 72
One row down the table, at 73, the factor is smaller (26.5) and the required withdrawal on the same balance is larger. One row up, the factor at 71 does not exist — IRS Publication 590-B, Table III begins at age 72, so this is the youngest age in the table.
| Age | Factor |
|---|---|
| 71 | Not in table |
| 72 | 27.4 |
| 73 | 26.5 |
Source: IRS Publication 590-B, Table III. Full table on /rmd-table.
Plain-language answers
RMD at age 72: questions
What is the RMD factor at age 72?
27.4. Divide the prior Dec 31 account balance by 27.4 for the required withdrawal in a year the owner's age is 72.
Do I have to take an RMD at age 72 in 2026?
Only if you were born in 1949 or 1950. SECURE 2.0 raised the applicable age to 73 for anyone born 1951–1959 and to 75 for anyone born in 1960 or later, so most people turning 72 now have no RMD due yet.
How much is an RMD at age 72 on a $500,000 balance?
$500,000 ÷ 27.4 = $18,248.18, computed to the cent.