Updated October 28, 2026. Quick answer: The IRS publishes two short worksheets for a required minimum distribution from your own traditional IRA: divide the prior December 31 balance by your Table III distribution period, or, if your spouse is the sole beneficiary and more than 10 years younger, by the Table II figure for your two ages. Repeat for each IRA.
What these worksheets are for
They are for the account owner, not a beneficiary of an inherited IRA. The tables behind them are in the RMD table for 2026 and the 2027 page. For an inherited account see the inherited IRA RMD calculator.
The worksheet for most owners
| Step | What the IRS says |
|---|---|
| Who it is for | “Use this worksheet to figure this year’s required withdrawal from your (non-inherited) traditional IRA UNLESS your spouse is the sole beneficiary of your IRA and they’re more than 10 years younger than you.” |
| Step 2 | “Distribution period from the table (Table III) for your age on your birthday this year.” |
| Step 3 | “Line 1 divided by number entered on line 2. This is your required minimum distribution for this year from this IRA.” |
| Step 4 | “Repeat steps 1 through 3 for each of your (non-inherited) IRAs.” |
The worksheet when your spouse is more than 10 years younger
| Step | What the IRS says |
|---|---|
| Who it is for | “If your spouse is the sole beneficiary of your IRA and they’re more than 10 years younger than you, use this worksheet to calculate this year’s required withdrawal for your (non-inherited) traditional IRA.” |
| Step 2 | “Your age on your birthday this year” |
| Step 3 | “Your spouse’s age on their birthday this year” |
| Step 4 | “Life expectancy from Table II at the intersection of your age and your spouse’s age” |
| Step 5 | “Divide line 1 by the number entered on line 4. This is your required minimum distribution for this year from this IRA.” |
Example: Table III
Illustration, not an IRS example. The balance is invented and chosen so the computed division comes out even.
| Item | Illustration |
|---|---|
| Line 1: IRA balance on December 31 of the previous year (invented) | $246,000 |
| Line 2: Table III distribution period for a 75-year-old (the IRS example uses 24.6) | 24.6 |
| Line 3, computed: line 1 divided by line 2 | $10,000 (computed) |
The publication’s own example is the same method: “Your required minimum distribution for 2026 would be $4,065 ($100,000 ÷ 24.6).” With a spouse 11 years younger, Table II applies: “Your required minimum distribution for 2026 would be $3,953 ($100,000 ÷ 25.3).”
The two IRS examples side by side
| Case | Balance at the end of 2025 | Applicable denominator | Required minimum distribution for 2026 |
|---|---|---|---|
| Table III, owner turns 75, spouse 6 years younger | $100,000 | 24.6 | $4,065 |
| Table II, owner turns 75, spouse turns 64 | $100,000 | 25.3 | $3,953 |
How the balance is counted
Pub. 590-B says that “You figure your required minimum distribution for 2026 by dividing your account balance at the end of 2025 by the applicable denominator from Table II in Appendix B.” Outstanding rollovers add to the balance: “The IRA account balance is adjusted by outstanding rollovers that aren’t in any account at the end of the preceding year.”
A note on the start age
The two IRS worksheet pages still print a deadline line that names age 72 and are headed for 2022. IRS’s current RMD page says “You generally have to start taking withdrawals from your IRA, SIMPLE IRA, SEP IRA, or retirement plan account when you reach age 73.” Your own start age depends on your birth year: see RMD basics, age 73 to 75.
Edition
This page reads the two IRS worksheet pages, the IRS RMD topics page and Publication 590-B (2025), as served by irs.gov on 2026-10-28. The worksheet pages carry no tax year of their own beyond that 2022 heading, so check the IRS page for a newer version before you rely on a line.
Common mistakes
- Using the owner’s worksheet for an inherited IRA. The first worksheet says it is for your own (non-inherited) IRA.
- Using the Table II version without the conditions: the spouse must be the sole beneficiary and more than 10 years younger.
- Taking one total from the wrong accounts. “Once you determine a separate required minimum distribution from each of your (non-inherited) traditional IRAs, you can total these minimum amounts and take them from any one or more of your (non-inherited) traditional IRAs.”
Related: RMD table 2026, RMD table 2027, joint life table for a younger spouse, and RMD calculator.
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Answer againSources
- IRS: IRA Required Minimum Distribution Worksheet: https://www.irs.gov/retirement-plans/plan-participant-employee/ira-required-minimum-distribution-worksheet
- IRS: IRA Required Minimum Distribution Worksheet, spouse sole beneficiary more than 10 years younger: https://www.irs.gov/retirement-plans/plan-participant-employee/ira-required-minimum-distribution-worksheet-spouse-10-years-younger
- Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs): https://www.irs.gov/pub/irs-pdf/p590b.pdf
- IRS: Retirement topics, Required minimum distributions (RMDs): https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds
Read from the IRS documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.