IRS Uniform Lifetime Table

Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)

The IRS Uniform Lifetime Table (Table III in Publication 590-B) gives the "distribution period" that account owners divide their balance by to get their RMD. It has applied since January 1, 2022 and is the table most people use.

The three IRS life expectancy tables

Table	Who uses it
Table III – Uniform Lifetime	Account owners, unless the exception below applies. This is the standard RMD table.
Table II – Joint Life and Last Survivor	Account owners whose spouse is the sole beneficiary all year and more than 10 years younger. Gives a longer period and a smaller RMD.
Table I – Single Life Expectancy	Beneficiaries of inherited IRAs and plans using the life-expectancy method, including annual RMDs under the 10-year rule.

Uniform Lifetime Table (Table III)

Age	Distribution period (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

To use it: RMD = balance on December 31 of last year ÷ distribution period for the age you reach this year. See the RMD table for the percentage and dollar amounts at each age.

Single Life Expectancy Table (Table I)

Beneficiaries look up their age in the year after the owner's death, then subtract 1 for each later year (a surviving spouse re-checks their age every year instead). Use the inherited IRA RMD calculator to apply it automatically.

Age	Life expectancy	Age	Life expectancy
0	84.6	61	26.2
1	83.7	62	25.4
2	82.8	63	24.5
3	81.8	64	23.7
4	80.8	65	22.9
5	79.8	66	22.0
6	78.8	67	21.2
7	77.9	68	20.4
8	76.9	69	19.6
9	75.9	70	18.8
10	74.9	71	18.0
11	73.9	72	17.2
12	72.9	73	16.4
13	71.9	74	15.6
14	70.9	75	14.8
15	69.9	76	14.1
16	69.0	77	13.3
17	68.0	78	12.6
18	67.0	79	11.9
19	66.0	80	11.2
20	65.0	81	10.5
21	64.1	82	9.9
22	63.1	83	9.3
23	62.1	84	8.7
24	61.1	85	8.1
25	60.2	86	7.6
26	59.2	87	7.1
27	58.2	88	6.6
28	57.3	89	6.1
29	56.3	90	5.7
30	55.3	91	5.3
31	54.4	92	4.9
32	53.4	93	4.6
33	52.5	94	4.3
34	51.5	95	4.0
35	50.5	96	3.7
36	49.6	97	3.4
37	48.6	98	3.2
38	47.7	99	3.0
39	46.7	100	2.8
40	45.7	101	2.6
41	44.8	102	2.5
42	43.8	103	2.3
43	42.9	104	2.2
44	41.9	105	2.1
45	41.0	106	2.1
46	40.0	107	2.1
47	39.0	108	2.0
48	38.1	109	2.0
49	37.1	110	2.0
50	36.2	111	2.0
51	35.3	112	2.0
52	34.3	113	1.9
53	33.4	114	1.9
54	32.5	115	1.8
55	31.6	116	1.8
56	30.6	117	1.6
57	29.8	118	1.4
58	28.9	119	1.1
59	28.0	120+	1.0
60	27.1

Why the tables changed in 2022

The IRS updated all three tables for distribution years starting in 2022 to reflect longer life expectancies. The new divisors are higher than the old ones (for example, 26.5 instead of 24.7 at age 73), which means slightly smaller RMDs. Beneficiaries already using the old Single Life table were allowed a one-time reset to the new one.

Joint Life and Last Survivor Table (Table II)

This table has a divisor for every combination of owner's and spouse's age, so it's very large. It only matters if your spouse is your only beneficiary for the entire year and more than 10 years younger than you. Your IRA custodian can give you the joint-life RMD figure, and it is always lower than the Uniform Lifetime result.

Frequently asked questions

What is the Uniform Lifetime Table?

The IRS table (Table III in Publication 590-B) giving the divisor account owners use to calculate their RMD at each age from 72 upward.

What is the Uniform Lifetime Table divisor at age 73?

26.5.

Is there a new Uniform Lifetime Table for 2026?

No. The table in effect since 2022 still applies in 2026.

Which table do beneficiaries use?

The Single Life Expectancy Table (Table I).