Updated October 16, 2026. Quick answer: The 2026 RMD table is the IRS Uniform Lifetime Table, and its divisors have not changed since distribution calendar year 2022. Divide your IRA’s December 31, 2025 balance by the divisor for your age: at 73 the divisor is 26.5, at 75 it is 24.6 and at 80 it is 20.2. The full table, ages 72 through 120 and over, is below.
Related reading on this site: IRS Publication 590-B.
Read box by box from the IRS form text: Form 1098-Q boxes 1a, 1b and 2 and Form 1098-Q box 3.
Related reading on this site: RMD deadline for 2026.
The 2026 Uniform Lifetime Table
The regulation says the table is “The following table, referred to as the Uniform Lifetime Table, sets forth the applicable denominator that applies for lifetime distributions to an employee in situations in which the employee’s surviving spouse is not the sole designated beneficiary.” It also applies if the spouse is the sole beneficiary and is not more than 10 years younger. Every row below matches Table 2 to paragraph (c) of 26 CFR 1.401(a)(9)-9 and Table III in Appendix B of IRS Publication 590-B (2025); the two agree on all 49 rows.
| Age | Divisor | Age | Divisor |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120 and over | 2.0 |
| 96 | 8.4 |
Is anything different in 2026?
No. The regulation’s applicability rule reads “The life expectancy tables and Uniform Lifetime Table set forth in this section apply for distribution calendar years beginning on or after January 1, 2022.” That covers 2026 and 2027 alike. What changes from year to year is your age, so the divisor moves down the table, and your December 31 balance.
Which age to use
IRS Publication 590-B says “If you must use Table I or Table III, your applicable denominator for 2026 is listed in the table next to your age as of your birthday in 2026.” So someone who turns 76 during 2026 uses the divisor on the 76 row, 23.7, even if they were 75 on December 31, 2025. When the first RMD is due is a separate rule: Publication 590-B says “Age 73 for tax years 2023 and later.” The starting-age rules are on the RMD age page.
A worked example
Publication 590-B puts the calculation this way: “Required minimum distributions during your lifetime are figured using the current year’s applicable denominator that is generally determined using Table III in Appendix B.” Take an IRA that stood at $500,000 on December 31, 2025, owned by someone who turns 75 in 2026. The divisor at 75 is 24.6, so the 2026 RMD is $500,000 divided by 24.6, which is $20,325.20 (computed here from the two printed inputs, rounded to the cent). With more than one IRA the figure is worked out for each, and Publication 590-B says “You can, however, withdraw the total from one IRA or from more than one IRA.”
What a divisor means as a share of the balance
A divisor is a withdrawal share written another way: dividing by 26.5 is the same as taking about 3.8% of the balance. Computed as 100 divided by the divisor, rounded to one decimal place:
| Age | Divisor | Share of the December 31 balance |
|---|---|---|
| 73 | 26.5 | 3.8% |
| 75 | 24.6 | 4.1% |
| 80 | 20.2 | 5.0% |
| 85 | 16.0 | 6.3% |
| 90 | 12.2 | 8.2% |
| 95 | 8.9 | 11.2% |
| 100 | 6.4 | 15.6% |
The share rises with age because the divisor falls. It is a minimum, not a plan: it is measured against last year’s closing balance, and it assumes the Uniform Lifetime Table applies. If your spouse is the sole beneficiary and more than 10 years younger, a different table applies; see the joint life table page.
Common mistakes
- Using last year’s age. The divisor is the one next to your age as of your birthday in 2026.
- Applying the divisor to today’s balance. The balance is the one at December 31 of the prior year.
- Using this table when your spouse is the sole beneficiary and more than 10 years younger. A different table applies.
- Expecting a new table in 2026. The divisors are unchanged for distribution calendar years beginning on or after January 1, 2022.
Related: the 2027 RMD table, the required minimum distribution rule, when RMDs start, the first RMD calculator, and the joint life table for a younger spouse.
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Answer againSources
- 26 CFR 1.401(a)(9)-9, Life expectancy and Uniform Lifetime tables (eCFR): https://www.ecfr.gov/current/title-26/section-1.401(a)(9)-9
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs): https://www.irs.gov/publications/p590b
Sources: the primary documents linked above, read on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.