Uniform Lifetime Table (IRS Table III)
Use the number next to the age you reach on your birthday in 2027. The table has been the same since 2022.
| Age | Number | Age | Number |
|---|---|---|---|
| 72 | 27.4 | 97 | 7.8 |
| 73 | 26.5 | 98 | 7.3 |
| 74 | 25.5 | 99 | 6.8 |
| 75 | 24.6 | 100 | 6.4 |
| 76 | 23.7 | 101 | 6.0 |
| 77 | 22.9 | 102 | 5.6 |
| 78 | 22.0 | 103 | 5.2 |
| 79 | 21.1 | 104 | 4.9 |
| 80 | 20.2 | 105 | 4.6 |
| 81 | 19.4 | 106 | 4.3 |
| 82 | 18.5 | 107 | 4.1 |
| 83 | 17.7 | 108 | 3.9 |
| 84 | 16.8 | 109 | 3.7 |
| 85 | 16.0 | 110 | 3.5 |
| 86 | 15.2 | 111 | 3.4 |
| 87 | 14.4 | 112 | 3.3 |
| 88 | 13.7 | 113 | 3.1 |
| 89 | 12.9 | 114 | 3.0 |
| 90 | 12.2 | 115 | 2.9 |
| 91 | 11.5 | 116 | 2.8 |
| 92 | 10.8 | 117 | 2.7 |
| 93 | 10.1 | 118 | 2.5 |
| 94 | 9.5 | 119 | 2.3 |
| 95 | 8.9 | 120 and over | 2.0 |
| 96 | 8.4 |
If your spouse is more than 10 years younger and is the sole beneficiary of the account, you use the IRS Joint Life and Last Survivor table instead, which gives a smaller RMD.
Deadlines and penalty
- First RMD: by April 1 of the year after you reach RMD age. Waiting means two RMDs in that year.
- Every later RMD: by December 31.
- Still working? You can usually delay RMDs from your current employer's 401(k) until you retire, unless you own 5% or more of the company. IRAs don't get this exception.
- If you miss one: an excise tax of 25% of the amount you should have taken, reduced to 10% if you correct it within the correction window.
Watch the side effects
An RMD is taxable income. It can make more of your Social Security taxable and, two years later, raise your Medicare premiums. Taxable Social Security calculator · IRMAA calculator.
Questions
How do I calculate my 2027 RMD?
Divide your account balance on December 31, 2026 by the number next to your 2027 age in the IRS Uniform Lifetime Table. At 75 the number is 24.6, so a $100,000 IRA needs about $4,065 taken out.
At what age do RMDs start?
73 if you were born from 1951 through 1959, and 75 if you were born in 1960 or later. Your first RMD can wait until April 1 of the following year; every later one is due by December 31.
Do Roth IRAs have RMDs?
Not for the original owner, and since 2024 not for Roth 401(k)s either. Beneficiaries who inherit a Roth account may have to take distributions.
Updated November 6, 2026. Sources: IRS Publication 590-B (Appendix B, Table III); Internal Revenue Code §401(a)(9); IRS proposed regulations on required minimum distributions (July 2024); Internal Revenue Code §4974. Estimates, not tax advice.