The 2026 RMD Table

Key takeaways

• The required beginning date is April 1 of the year after you turn 73 (SECURE 2.0 §107; IRS Pub 590-B).
• The RMD age rises to 75 for anyone born in 1960 or later.
• Most people use the Uniform Lifetime Table; the applicable denominator at age 73 is 26.5, which is 3.77% of the prior year-end balance.
• At age 80 the denominator is 20.2 — 4.95%. At 90 it is 12.2 — 8.20%.
• The penalty for missing an RMD is 25% of the shortfall, reduced to 10% if corrected inside the two-year correction window (Pub 590-B).
• A different table (the Joint and Last Survivor Table) applies when a spouse is the sole beneficiary and is more than 10 years younger.
• Inherited accounts use the Single Life Table, not this one — the two are commonly confused, and the numbers differ by roughly 10 years of distribution period.
• Roth IRAs have no RMDs during the owner's lifetime. Since 2024, designated Roth accounts in a 401(k) or 403(b) have none either (SECURE 2.0 §325).
• The first year is the only year you may defer to April 1 — and doing so means two taxable distributions in one calendar year.
• Your RMD is calculated on the December 31 balance of the prior year, not today's balance.

What is the RMD table for 2026?

The table below is the Uniform Lifetime Table at 26 CFR §1.401(a)(9)-9(c) — the version in force since 2022. "Applicable denominator" is the number you divide your prior year-end balance by. The two right-hand columns are ours: the same figure expressed as a percentage, and the dollar RMD on a $1,000,000 balance.

Source: 26 CFR §1.401(a)(9)-9(c), Uniform Lifetime Table (eCFR, verified September 15, 2026). Percentage and dollar columns calculated by the Retirement Literacy Foundation.

When do RMDs start?

Your first RMD is for the year you turn 73, and it must be taken by April 1 of the following year. Every RMD after that is due by December 31.

If you were born in 1960 or later, your RMD age is 75.

Source: IRS, Retirement plan and IRA required minimum distributions FAQs, irs.gov.

How do you calculate an RMD?

Divide the account balance as of December 31 of the prior year by the applicable denominator for your age this year.

Example: a $500,000 IRA balance on December 31, 2025, for someone turning 73 in 2026: $500,000 ÷ 26.5 = $18,868.

What is the penalty for missing an RMD?

25% of the amount that should have been distributed. It drops to 10% if you take the missed distribution and file a corrected return inside the correction window — which ends on the earliest of the date a deficiency notice is mailed, the date the tax is assessed, or the last day of the second taxable year after the year of the shortfall.

Source: IRS Publication 590-B, irs.gov.

Which accounts require RMDs?

• Required: traditional IRA, SEP IRA, SIMPLE IRA, 401(k), 403(b), 457(b), profit-sharing plans.
• Not required during the owner's life: Roth IRA; designated Roth accounts inside a 401(k) or 403(b) as of 2024.
• Traditional IRAs require an RMD even if you are still working. A workplace plan at your current employer may not, if the plan allows the still-working exception and you own 5% or less of the business.

Which table applies to you?

• Uniform Lifetime Table — nearly everyone taking lifetime distributions. That is the table above.
• Joint and Last Survivor Table — your spouse is the sole beneficiary and more than 10 years younger. It produces a larger denominator and a smaller RMD.
• Single Life Table — beneficiaries of inherited accounts. Using it by mistake for your own IRA overstates the RMD substantially: at 73 the Single Life denominator is 16.4 versus 26.5.

Source: 26 CFR §1.401(a)(9)-9(b)–(d), eCFR.

What is the tax cost of an RMD?

An RMD is ordinary income. Beyond the income tax itself, it can raise the taxable share of Social Security benefits and push you into a higher Medicare IRMAA bracket two years later. Run the numbers with our RMD calculator, the IRMAA calculator, or the Social Security tax calculator.

Sources

• 26 CFR §1.401(a)(9)-9 — Life expectancy and distribution period tables (eCFR)
• IRS — Publication 590-B, Distributions from Individual Retirement Arrangements
• IRS — Required minimum distributions FAQs

Citing this page? Retirement Literacy Foundation, RMD Table 2026: Uniform Lifetime Table and Required Minimum Distribution Rules, retirementliteracyfoundation.org, verified September 15, 2026. Reviewed quarterly; next review December 2026.