2026 RMD Table: Required Minimum Distributions by Age

The complete 2026 Uniform Lifetime Table (IRS Table III)

Distribution periods from IRS Publication 590-B, Table III (T.D. 9930, effective 2022, current for 2026). Find your age as of your birthday in 2026; the number beside it is your divisor. Most retirees use this table — the exception is a spouse more than 10 years younger, who uses the Joint and Last Survivor table (smaller divisors, smaller RMDs).

How to read it: divide your December 31, 2025 balance by your factor. $500,000 ÷ 26.5 (age 73) = $18,868. The factor shrinks every year, so your RMD rises even if your balance stays flat — by 90 you’re withdrawing over 8% a year. That escalator is why Roth conversions in your 60s can save tens of thousands in lifetime taxes.

The 73-vs-75 rule, plainly

Under the SECURE 2.0 Act, your RMD age depends on when you were born: born 1951–1959 → 73; born 1960 or later → 75. Born in 1953? You turned 73 in 2026 — this is your first distribution year, with a deadline of April 1, 2027. The April 1 extension is a trap, though: delaying means you take two RMDs in 2027 (2026’s and 2027’s), which can shove you into a higher bracket and raise your Medicare IRMAA surcharges. Most planners take the first RMD in the first year.

Three ways to shrink the tax bill

• Qualified charitable distributions (QCDs). Direct up to $111,000 a year (2026 limit, indexed to inflation) from your IRA straight to a qualifying charity. It satisfies your RMD dollar-for-dollar but never enters your adjusted gross income — which can lower Medicare premiums and keep more of your Social Security tax-free. You must be 70½+ to use one.
• Roth conversions before RMD age. Convert traditional dollars to Roth in your 60s — you pay tax now, but the converted dollars (and all future growth) leave the RMD system forever. The sweet spot is the low-income years between retirement and 73.
• Still working past 73? The "still-working" exception can delay 401(k) RMDs from your current employer’s plan until you retire — but it doesn’t cover IRAs or old employers’ plans, and you can’t own 5%+ of the company.

Output · formula · meaning

3 things retirees should know

• The penalty is 25% — and it’s on you. Miss an RMD (or take too little) and the IRS penalty is 25% of the amount you should have withdrawn — reduced from the old 50%, still brutal. Your custodian may calculate it for you, but the legal responsibility is yours.
• 401(k)s don’t aggregate; IRAs do. You can total your IRA RMDs and take the sum from one IRA — but each 401(k), 403(b), and 457(b) needs its own RMD from its own plan. Inherited IRAs follow separate rules (the 10-year rule for most non-spouse beneficiaries).
• RMDs move your whole tax picture. The withdrawal is ordinary income: it can push you into a higher bracket, trigger Medicare IRMAA surcharges, and make more of your Social Security taxable. This is why the QCD and the Roth-conversion window matter more than the RMD itself.

Who uses this page

• Retirees 73+: the exact number to withdraw before December 31 — and the April 1 first-year trap.
• Pre-retirees in their 60s: planning the Roth-conversion window before the RMD escalator starts.
• Inheritors and executors: the factor math behind an inherited IRA’s distributions.
• Researchers & students: the IRS factors are public data — cite them with the block below.

Accuracy & limitations

Factors are the IRS Uniform Lifetime Table (Publication 590-B, Table III) — the divisor set fixed by Treasury final regulations T.D. 9930, current for 2026. The lookups assume you use the Uniform Lifetime Table; a spouse more than 10 years younger uses the Joint and Last Survivor table (not modeled), and inherited IRAs follow beneficiary rules (not modeled). RMD ages reflect the SECURE 2.0 Act as in force for 2026. This is a reference tool, not tax advice — confirm your number with your custodian before December 31.

Planning the conversion window? Try the Roth vs traditional 401(k) comparison and the 2026 retirement contribution limits table.