Uniform Lifetime Table for 2026

Table III gives an IRA owner's divisor by age: 26.5 at 73, 24.6 at 75, 22.0 at 78, 12.2 at 90. Divide last December 31's balance by the divisor for the age you reach this year. It is the table in use since 2022, and it applies to 2026.

The tool is set to an owner aged 78 in 2026.

Balance, last December 31$ Tax year

The original owner

Owner's birth year Year the owner died

The person I inherited from had inherited it too (I am a successor)

You

Your birth year Taken so far this year$

Your beneficiary category what these mean

Surviving spouse of the owner Minor child of the owner, under 21 at the death Disabled or chronically ill Not more than 10 years younger than the owner, or older Anyone else: an adult child, grandchild, niece, friend

Assumed yearly growth, for the schedule only%

Your 2026 RMD $0

General information, not tax or financial advice. Confirm with your custodian or a tax professional.

How this figure was found

Year by year

Balances after this year assume the growth rate you set; the divisors do not depend on it.

Year	Age	Divisor	Start balance	Required

Reading the table

Find the age you reach on your birthday this year and divide by the number beside it. At 78 the divisor is 22.0:

$400,000 ÷ 22.0 = $18,181.82

Owners use it whether they are single or married, unless their spouse is more than 10 years younger and the only beneficiary: then the Joint and Last Survivor table (Table II) gives a larger divisor. This site does not compute Table II. Heirs use the Single Life Expectancy Table instead.

General information, not tax or financial advice. Confirm with your custodian or a tax professional. The tables are IRS Publication 590-B (2025), Appendix B.

Table III: Uniform Lifetime

From IRS Publication 590-B (2025), Appendix B.

Age	Divisor
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

Age	Divisor
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

Questions people ask next

Is the Uniform Lifetime Table the same for 2026?

Yes. The IRS updated it for 2022, and the same table applies to RMDs for 2026.

Who uses the Uniform Lifetime Table?

IRA owners, and plan participants, taking their own RMDs. A spouse who treats an inherited IRA as their own uses it too.

Do beneficiaries use it?

No. Beneficiaries use Table I. See the Single Life Expectancy Table.

Why does the table start at 72?

No one reaching 72 or later is still before their RMD age. See RMD age by birth year for when yours starts.