RMD Tables Summary Guide

2026 · RMD TABLES
UNIFORM LIFETIME TABLE1AGEFACTORW/D% SINGLE LIFE EXPECTANCY TABLE1This 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 beneficiary3 of the IRA.IRA rollovers from a deceased spouse.2When making the election to be treated as your deceased spouse.7374757677787980818283848586878826.525.524.623.722.922.021.120.219.418.517.716.816.015.214.413.73.77%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%AGEFACTORW/D%899091929394959697989910010110210310412.912.211.510.810.19.58.98.47.87.36.86.46.05.65.24.97.75%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%AGEFACTORW/D%252627282930313233343536373839404142434460.259.258.257.356.355.354.453.452.551.550.549.648.647.746.745.744.843.842.941.91.66%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%AGEFACTORW/D%454647484950515253545556575859606162636441.040.039.038.137.136.235.334.333.432.531.630.629.828.928.027.126.225.424.523.72.44%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%AGEFACTORW/D%656667686970717273747576777879808182838422.922.021.220.419.618.818.017.216.415.614.814.113.312.611.911.210.59.99.38.74.37%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%AGEFACTORW/D%8586878889909192939495969798991001011021031048.17.67.16.66.15.75.34.94.64.34.03.73.43.23.02.82.62.52.32.212.35%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.2Be mindful that the “Subract 1 Rule” may apply to your situation when calculating the RMD.
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2026 · RMD TABLES
JOINT AND LAST SURVIVOR LIFE EXPECTANCY TABLE1This table is used for:Married owners with a spouse that is more than 10 years younger and is the sole beneficiary3 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).70717273747576777879808182838485868788899037.137.036.936.836.836.736.636.636.536.536.536.436.436.436.336.336.336.336.336.336.3505152535455565758596061626364656667686936.236.136.036.035.935.835.735.735.635.635.535.535.535.435.435.435.435.435.335.335.335.435.335.235.135.034.934.934.834.734.734.634.634.634.534.534.534.534.434.434.434.434.634.534.334.234.134.134.033.933.933.833.733.733.733.633.633.633.533.533.533.533.533.833.633.533.433.333.233.133.033.032.932.932.832.832.732.732.732.632.632.632.632.633.032.832.732.632.432.432.332.232.132.032.031.931.931.831.831.831.731.731.731.731.732.232.031.931.731.631.531.431.331.231.231.131.131.031.030.930.930.930.830.830.830.831.431.231.130.930.830.730.630.530.430.330.330.230.130.130.030.030.029.929.929.929.930.730.530.330.130.029.929.829.729.629.529.429.329.329.229.229.129.129.129.029.029.029.929.729.529.429.229.129.028.828.728.728.628.528.428.428.328.328.228.228.228.228.129.028.828.628.428.328.228.027.927.827.827.727.627.527.527.427.427.427.327.327.328.127.927.727.527.427.327.127.026.926.926.826.726.726.626.626.526.526.426.427.227.026.826.626.526.426.226.126.026.025.925.825.825.725.725.625.625.626.226.125.925.725.625.525.325.225.225.125.025.024.924.924.824.824.725.325.225.024.824.724.624.524.424.324.224.124.124.024.024.023.924.424.324.123.923.823.723.623.523.423.323.323.223.223.123.123.523.423.223.122.922.822.722.622.622.522.422.422.322.322.722.522.322.222.122.021.921.821.721.621.621.521.521.821.621.521.321.221.121.020.920.920.820.720.720.920.720.620.520.420.320.220.120.020.019.91 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 RMDSAGE OF THE YOUNGER SPOUSE
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