Ages above are for RMDs from your own accounts. Rules for inherited accounts vary. The previous 70½ RMD age applied only to individuals who reached age 70½ before 2020.
RMD calculation
Account balance as of December 31 (prior year)
÷ Life expectancy factor (from the Uniform Lifetime Table using your age this year)
= Your RMD
Example: Account balance of $100,000 ÷ life expectancy factor of 23.7 (age 76) = RMD of $4,219.41
Uniform Lifetime Table
Used for account owners who have reached their Required Beginning Date. Does not apply when the spousal beneficiary is more than 10 years younger, or for inherited accounts.
Age
Life expectancy factor
Age
Life expectancy factor
Age
Life expectancy factor
72
27.4
85
16.0
98
7.3
73
26.5
86
15.2
99
6.8
74
25.5
87
14.4
100
6.4
75
24.6
88
13.7
101
6.0
76
23.7
89
12.9
102
5.6
77
22.9
90
12.2
103
5.2
78
22.0
91
11.5
104
4.9
79
21.1
92
10.8
105
4.6
80
20.2
93
10.1
106
4.3
81
19.4
94
9.5
107
4.1
82
18.5
95
8.9
108
3.9
83
17.7
96
8.4
109
3.7
84
16.8
97
7.8
110
3.5
Note on other RMD tables: The IRS provides three life expectancy tables for calculating RMDs. The Uniform Lifetime Table shown above has the widest application and is used by most account owners. The Joint Life and Last Survivor Expectancy Table applies when your sole beneficiary is a spouse more than 10 years younger — it produces a lower RMD. The Single Life Expectancy Table is used primarily for inherited IRAs and by surviving spouses who elect to treat an inherited IRA as their own. Consult a qualified advisor to determine which table applies to your situation.
RMD timing
Account type
Timing of first RMD
IRAs (traditional, SEP, SIMPLE)
By April 1 of the year after reaching RMD age.
401(k), 403(b), 457(b), or other qualified plan
By April 1 of the year after reaching RMD age. If still employed and not a 5% owner, may delay until April 1 of the year after retiring.
Roth IRA
No RMDs required.
Roth 401(k), 403(b), or 457(b)
No RMDs required.
Inherited retirement accounts
If the original owner had not taken their RMD, beneficiaries must ensure it is taken by Dec 31 of the year of death. Ongoing inherited RMD rules are complex.
RMD aggregation rules
Account type
Aggregation rule
IRAs (traditional, rollover, SEP, SIMPLE)
You may aggregate RMDs across IRAs.
401(k) or other qualified pre-tax plan
Each plan must satisfy its own RMD.
Governmental 457(b) plans
Each plan must satisfy its own RMD.
403(b) plans
You may aggregate with other 403(b) accounts only.
Roth IRA
No RMDs for original owners.
Roth 401(k), 403(b), or 457(b)
No RMDs for original owners.
Inherited IRA overview
Category
Description
Beneficiary types
Rules vary by the beneficiary's relationship: spouse, child under 21, disabled/chronically ill, or a beneficiary more than 10 years younger.
Spouse beneficiary
May treat the IRA as their own. RMDs use their life expectancy and RMD age.
10-year rule
Most non-spouse beneficiaries must empty the account within 10 years.
RMD continuation
If the owner had begun RMDs, many beneficiaries must continue annual RMDs and still meet the 10-year requirement.
Special cases
Certain beneficiaries (children under 21, disabled, chronically ill, or more than 10 years younger) may have different withdrawal options.
This guide is for general informational purposes only and reflects 2026 figures. It does not constitute financial, tax, or legal advice. Rules and figures are subject to change. Always consult with qualified financial, tax, and legal professionals before making decisions.