RMD Tables Summary Guide
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2026 · RMD TABLES
UNIFORM LIFETIME TABLE
1
AGE
FACTOR
W/D%
SINGLE LIFE EXPECTANCY TABLE
1
This table is used for:
Unmarried owners.
Married owners with a spouse that is not more
than 10 years younger.
Married owners with a spouse that is not the sole
beneficiary
3
of the IRA.
IRA rollovers from a deceased spouse.
2
When making the election to be treated as your
deceased spouse.
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
26.5
25.5
24.6
23.7
22.9
22.0
21.1
20.2
19.4
18.5
17.7
16.8
16.0
15.2
14.4
13.7
3.77%
3.92%
4.07%
4.22%
4.37%
4.55%
4.74%
4.95%
5.15%
5.41%
5.65%
5.95%
6.25%
6.58%
6.94%
7.30%
AGE
FACTOR
W/D%
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
12.9
12.2
11.5
10.8
10.1
9.5
8.9
8.4
7.8
7.3
6.8
6.4
6.0
5.6
5.2
4.9
7.75%
8.20%
8.70%
9.26%
9.90%
10.53%
11.24%
11.90%
12.82%
13.70%
14.71%
15.63%
16.67%
17.86%
19.23%
20.41%
AGE
FACTOR
W/D%
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
60.2
59.2
58.2
57.3
56.3
55.3
54.4
53.4
52.5
51.5
50.5
49.6
48.6
47.7
46.7
45.7
44.8
43.8
42.9
41.9
1.66%
1.69%
1.72%
1.75%
1.78%
1.81%
1.84%
1.87%
1.90%
1.94%
1.98%
2.02%
2.06%
2.10%
2.14%
2.19%
2.23%
2.28%
2.33%
2.39%
AGE
FACTOR
W/D%
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
41.0
40.0
39.0
38.1
37.1
36.2
35.3
34.3
33.4
32.5
31.6
30.6
29.8
28.9
28.0
27.1
26.2
25.4
24.5
23.7
2.44%
2.50%
2.56%
2.62%
2.70%
2.76%
2.83%
2.92%
2.99%
3.08%
3.16%
3.27%
3.36%
3.46%
3.57%
3.69%
3.82%
3.94%
4.08%
4.22%
AGE
FACTOR
W/D%
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
22.9
22.0
21.2
20.4
19.6
18.8
18.0
17.2
16.4
15.6
14.8
14.1
13.3
12.6
11.9
11.2
10.5
9.9
9.3
8.7
4.37%
4.55%
4.72%
4.90%
5.10%
5.32%
5.56%
5.81%
6.10%
6.41%
6.76%
7.09%
7.52%
7.94%
8.40%
8.93%
9.52%
10.10%
10.75%
11.49%
AGE
FACTOR
W/D%
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
8.1
7.6
7.1
6.6
6.1
5.7
5.3
4.9
4.6
4.3
4.0
3.7
3.4
3.2
3.0
2.8
2.6
2.5
2.3
2.2
12.35%
13.16%
14.08%
15.15%
16.39%
17.54%
18.87%
20.41%
21.74%
23.26%
25.00%
27.03%
29.41%
31.25%
33.33%
35.71%
38.46%
40.00%
43.48%
45.45%
This table is used for:
Inherited IRAs.
2
Be mindful that the “Subract 1 Rule” may apply to your situation when calculating the RMD.
© fpPathfinder.com. Licensed for the sole use of Daniel Leonard of Powering Your Retirement, LLC. All rights reserved. Used with permission. Updated 03/06/2026.
2026 · RMD TABLES
JOINT AND LAST SURVIVOR LIFE EXPECTANCY TABLE
1
This table is used for:
Married owners with a spouse that is more than 10 years younger and is the sole beneficiary
3
of the IRA.
The correct RMD factor to use is the one at the intersection of the IRA owner’s age (left column) and the spouse beneficiary’s age (top row).
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
37.1
37.0
36.9
36.8
36.8
36.7
36.6
36.6
36.5
36.5
36.5
36.4
36.4
36.4
36.3
36.3
36.3
36.3
36.3
36.3
36.3
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
36.2
36.1
36.0
36.0
35.9
35.8
35.7
35.7
35.6
35.6
35.5
35.5
35.5
35.4
35.4
35.4
35.4
35.4
35.3
35.3
35.3
35.4
35.3
35.2
35.1
35.0
34.9
34.9
34.8
34.7
34.7
34.6
34.6
34.6
34.5
34.5
34.5
34.5
34.4
34.4
34.4
34.4
34.6
34.5
34.3
34.2
34.1
34.1
34.0
33.9
33.9
33.8
33.7
33.7
33.7
33.6
33.6
33.6
33.5
33.5
33.5
33.5
33.5
33.8
33.6
33.5
33.4
33.3
33.2
33.1
33.0
33.0
32.9
32.9
32.8
32.8
32.7
32.7
32.7
32.6
32.6
32.6
32.6
32.6
33.0
32.8
32.7
32.6
32.4
32.4
32.3
32.2
32.1
32.0
32.0
31.9
31.9
31.8
31.8
31.8
31.7
31.7
31.7
31.7
31.7
32.2
32.0
31.9
31.7
31.6
31.5
31.4
31.3
31.2
31.2
31.1
31.1
31.0
31.0
30.9
30.9
30.9
30.8
30.8
30.8
30.8
31.4
31.2
31.1
30.9
30.8
30.7
30.6
30.5
30.4
30.3
30.3
30.2
30.1
30.1
30.0
30.0
30.0
29.9
29.9
29.9
29.9
30.7
30.5
30.3
30.1
30.0
29.9
29.8
29.7
29.6
29.5
29.4
29.3
29.3
29.2
29.2
29.1
29.1
29.1
29.0
29.0
29.0
29.9
29.7
29.5
29.4
29.2
29.1
29.0
28.8
28.7
28.7
28.6
28.5
28.4
28.4
28.3
28.3
28.2
28.2
28.2
28.2
28.1
29.0
28.8
28.6
28.4
28.3
28.2
28.0
27.9
27.8
27.8
27.7
27.6
27.5
27.5
27.4
27.4
27.4
27.3
27.3
27.3
28.1
27.9
27.7
27.5
27.4
27.3
27.1
27.0
26.9
26.9
26.8
26.7
26.7
26.6
26.6
26.5
26.5
26.4
26.4
27.2
27.0
26.8
26.6
26.5
26.4
26.2
26.1
26.0
26.0
25.9
25.8
25.8
25.7
25.7
25.6
25.6
25.6
26.2
26.1
25.9
25.7
25.6
25.5
25.3
25.2
25.2
25.1
25.0
25.0
24.9
24.9
24.8
24.8
24.7
25.3
25.2
25.0
24.8
24.7
24.6
24.5
24.4
24.3
24.2
24.1
24.1
24.0
24.0
24.0
23.9
24.4
24.3
24.1
23.9
23.8
23.7
23.6
23.5
23.4
23.3
23.3
23.2
23.2
23.1
23.1
23.5
23.4
23.2
23.1
22.9
22.8
22.7
22.6
22.6
22.5
22.4
22.4
22.3
22.3
22.7
22.5
22.3
22.2
22.1
22.0
21.9
21.8
21.7
21.6
21.6
21.5
21.5
21.8
21.6
21.5
21.3
21.2
21.1
21.0
20.9
20.9
20.8
20.7
20.7
20.9
20.7
20.6
20.5
20.4
20.3
20.2
20.1
20.0
20.0
19.9
1
This is an abbreviated version of the table. To see the full table, please reference IRS Publication 590-B.
2
An IRA rollover from a deceased spouse is not considered an inherited IRA for RMD purposes. It is only considered an “inherited IRA” if the surviving spouse maintains it as a beneficiary IRA.
3
The spouse’s status as sole (or non-sole) beneficiary must remain unchanged for the entire year for this rule to apply.
AGE OF THE OLDER SPOUSE TAKING RMDS
AGE OF THE YOUNGER SPOUSE
© fpPathfinder.com. Licensed for the sole use of Daniel Leonard of Powering Your Retirement, LLC. All rights reserved. Used with permission. Updated 03/06/2026.
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