What is the IRS Uniform Lifetime Table?

It is the divisor chart for a required minimum distribution from your own IRA or retirement plan. Divide the account balance on December 31 of last year by the divisor for your age this year. Most owners use this table unless their spouse is the sole beneficiary and more than 10 years younger.

What is the Uniform Lifetime Table divisor at 73?

26.5. A $500,000 balance divided by 26.5 is about $18,868. At 80 the divisor is 20.2. At 90 it is 12.2. At 120 and over it is 2.0.

Did the Uniform Lifetime Table change for 2026?

No. The dollar limits on contributions change most years. This divisor table is the one in IRS Publication 590-B and Treasury Regulation 1.401(a)(9)-9, and it is the table in effect for 2026 required distributions.

What if my spouse is more than 10 years younger?

If your spouse is your sole beneficiary and more than 10 years younger, you use the Joint and Last Survivor Table instead. That table produces a smaller required distribution. This page does not print that table.

Does this table work for an inherited IRA?

No. Inherited IRAs follow different rules, including the 10-year rule for most non-spouse beneficiaries. Use this table for your own account.

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IRS Uniform Lifetime Table 2026

Divide last year’s December 31 balance by the divisor for your age. That quotient is the required minimum distribution from your own IRA or plan. The chart is Table III in IRS Publication 590-B, the Uniform Lifetime Table, and it matches Treasury Regulation 1.401(a)(9)-9. These are the divisors in effect for 2026.

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
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

Educational estimate, not tax or legal advice. Consult your CPA and attorney. To apply a balance, use the RMD calculator.

How to use the divisor

Use the age you turn on your birthday in the year of the distribution, and the balance on December 31 of the year before. At 73 the divisor is 26.5, so $500,000 produces a required distribution of about $18,868. Each IRA can be added together and the total taken from one of them. Each employer plan is figured on its own.

Questions people ask

What is the IRS Uniform Lifetime Table?: It is the divisor chart for a required minimum distribution from your own IRA or retirement plan. Divide the account balance on December 31 of last year by the divisor for your age this year. Most owners use this table unless their spouse is the sole beneficiary and more than 10 years younger.
What is the Uniform Lifetime Table divisor at 73?: 26.5. A $500,000 balance divided by 26.5 is about $18,868. At 80 the divisor is 20.2. At 90 it is 12.2. At 120 and over it is 2.0.
Did the Uniform Lifetime Table change for 2026?: No. The dollar limits on contributions change most years. This divisor table is the one in IRS Publication 590-B and Treasury Regulation 1.401(a)(9)-9, and it is the table in effect for 2026 required distributions.
What if my spouse is more than 10 years younger?: If your spouse is your sole beneficiary and more than 10 years younger, you use the Joint and Last Survivor Table instead. That table produces a smaller required distribution. This page does not print that table.
Does this table work for an inherited IRA?: No. Inherited IRAs follow different rules, including the 10-year rule for most non-spouse beneficiaries. Use this table for your own account.

Sources

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