IRA Distribution Table 2025-2026 Guide – IRA Required Minimum Distributions (RMDs) are the annual withdrawals the IRS mandates from traditional IRAs (including SEP and SIMPLE IRAs) once you reach a certain age. These rules prevent indefinite tax deferral on retirement savings. Roth IRAs have no lifetime RMDs for the original owner.
The RMD amount is calculated by dividing your IRA account balance (as of December 31 of the prior year) by a life expectancy factor from IRS tables. Failing to take the full RMD triggers a stiff excise tax. This guide covers the IRA distribution table 2025-2026, rules, and everything U.S. account owners need to know.
RMD Age Requirements in 2025 and 2026
Under the SECURE Act 2.0, you must begin RMDs by April 1 of the year after you turn age 73. This applies if you reach age 73 in 2025 or 2026 (or any year after 2022).
- Turning 73 in 2025 → First RMD due by April 1, 2026 (for 2025).
- Turning 73 in 2026 → First RMD due by April 1, 2027 (for 2026).
- Subsequent RMDs are due by December 31 of each year.
Note: If you were born before 1951 and already started RMDs at age 72, you continue under prior rules. Always verify your situation with IRS Publication 590-B.
How to Calculate Your IRA RMD Using the Distribution Table?
The formula is straightforward:
RMD = IRA balance on Dec. 31 of the prior year ÷ Applicable life expectancy factor
Use your age as of your birthday in the distribution year. Most people use Table III (Uniform Lifetime Table) from IRS Publication 590-B.
Example for 2026:
- IRA balance on Dec. 31, 2025 = $500,000
- You turn 75 in 2026 → Factor = 24.6
- RMD = $500,000 ÷ 24.6 ≈ $20,325
You must take this amount (or more) from your traditional IRA(s) by the deadline.
IRS Uniform Lifetime Table for 2025-2026
The IRS Uniform Lifetime Table (Table III) has remained unchanged since 2022 and applies for all distribution years 2025 and 2026. Use this table unless your spouse is the sole beneficiary and more than 10 years younger than you.
| Age | Distribution Period | Age | Distribution Period | Age | Distribution Period |
|---|---|---|---|---|---|
| 72 | 27.4 | 88 | 13.7 | 104 | 4.9 |
| 73 | 26.5 | 89 | 12.9 | 105 | 4.6 |
| 74 | 25.5 | 90 | 12.2 | 106 | 4.3 |
| 75 | 24.6 | 91 | 11.5 | 107 | 4.1 |
| 76 | 23.7 | 92 | 10.8 | 108 | 3.9 |
| 77 | 22.9 | 93 | 10.1 | 109 | 3.7 |
| 78 | 22.0 | 94 | 9.5 | 110 | 3.5 |
| 79 | 21.1 | 95 | 8.9 | 111 | 3.4 |
| 80 | 20.2 | 96 | 8.4 | 112 | 3.3 |
| 81 | 19.4 | 97 | 7.8 | 113 | 3.1 |
| 82 | 18.5 | 98 | 7.3 | 114 | 3.0 |
| 83 | 17.7 | 99 | 6.8 | 115 | 2.9 |
| 84 | 16.8 | 100 | 6.4 | 116 | 2.8 |
| 85 | 16.0 | 101 | 6.0 | 117 | 2.7 |
| 86 | 15.2 | 102 | 5.6 | 118 | 2.5 |
| 87 | 14.4 | 103 | 5.2 | 119 | 2.3 |
| 120+ | 2.0 |
Source: IRS Publication 590-B (2025), Appendix B, Table III.
Other IRA Life Expectancy Tables: When to Use Them
The IRS provides three tables in Publication 590-B:
- Table III (Uniform Lifetime) — Default for most IRA owners (unmarried or married with spouse not >10 years younger or not sole beneficiary).
- Table II (Joint and Last Survivor) — Use only if your spouse is the sole primary beneficiary and more than 10 years younger. This usually results in a smaller RMD.
- Table I (Single Life Expectancy) — Used by beneficiaries of inherited IRAs (not the original owner).
Full tables are in IRS Publication 590-B. Most retirees use the Uniform Lifetime Table above.
Step-by-Step Guide to Using the IRA Distribution Table
- Determine your age as of your birthday in the distribution year (e.g., 2026).
- Find your factor in the Uniform Lifetime Table.
- Get your IRA balance as of December 31 of the prior year.
- Divide balance by factor → That’s your RMD.
- Repeat for each traditional IRA, then withdraw the total from any combination of accounts.
Use the IRS Required Minimum Distribution Worksheet or free online calculators from Fidelity, Schwab, or TIAA for verification.
Deadlines for Taking Your 2025 and 2026 RMDs
- First RMD (year you turn 73): Due by April 1 of the following year.
- All other years: Due by December 31.
Important: Taking the first RMD in the delayed year means you’ll take two RMDs in that calendar year, which can push you into a higher tax bracket.
Penalties for Missing IRA RMDs
The penalty is 25% of the amount not distributed. It drops to 10% if you correct the shortfall within the correction window (usually by the end of the second year after the missed RMD). Report on Form 5329. Waivers are possible for reasonable errors.
Special Rules for Roth IRAs and Inherited IRAs
- Roth IRAs: No RMDs required during the original owner’s lifetime.
- Inherited IRAs: Beneficiaries follow different rules (10-year rule for most non-spouse heirs or life expectancy for eligible designated beneficiaries). Use Table I.
Qualified Charitable Distributions (QCDs) and RMDs
You can satisfy your RMD with a direct transfer from your IRA to a qualified charity (up to $108,000 in 2025). QCDs are excluded from taxable income and count toward your RMD. Use the QCD Adjustment Worksheet in Publication 590-B if you made deductible contributions after age 70½.
Strategies to Manage IRA RMD Taxes in 2025-2026
- Roth conversions before RMD age to reduce future taxable distributions.
- QCDs to lower taxable income.
- Tax-loss harvesting or bunching deductions in high-RMD years.
- Delay first RMD to April 1 if it helps your tax situation.
- Consult a tax advisor or financial planner—RMDs are irreversible and can affect Medicare premiums and Social Security taxation.
Frequently Asked Questions About IRA Distribution Tables 2025-2026
Do I use the same table every year?
Yes—the Uniform Lifetime Table factors decrease only as you age.
What if I have multiple IRAs?
Calculate RMD for each, but you can withdraw the total from one IRA.
Are 401(k) RMD rules the same?
Generally yes for IRAs vs. defined contribution plans, but check your plan document (some allow delay until retirement).
Where can I find the official tables?
IRS Publication 590-B (2025) — free at IRS.gov.
Still have questions?
Review IRS Publication 590-B or use the IRS RMD worksheets. For personalized advice, speak with a qualified tax professional or financial advisor.
This IRA Distribution Table 2025-2026 guide is based on the latest IRS rules and Publication 590-B. Tax laws can change, so always verify with official IRS sources or your advisor before taking distributions. Proper RMD planning can help you minimize taxes and maximize your retirement savings longevity.