IRS Table III

2026 RMD Uniform Lifetime Table

Find your age, then divide the prior Dec 31 account balance by the listed distribution period. Age 120 and every older age use the 2.0 factor.

Source: IRS Publication 590-B, Appendix B, Table III.

Uniform Lifetime Table distribution periods
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 and over	2.0

How to use the table

A 75-year-old with a $500,000 prior-year-end balance uses factor 24.6. The calculation is $500,000 ÷ 24.6 = $20,325.20.

The IRS example for a 75-year-old with $100,000 produces $4,065 when rounded to whole dollars. The to-the-cent result is $4,065.04.

When this table does not apply

If your spouse is your sole beneficiary and is more than 10 years younger, the Joint Life and Last Survivor Table generally applies and produces a lower RMD. RMD Compass v1 does not calculate that table and says so whenever the condition is selected.

Calculate your RMD