In short: The IRS publishes three life expectancy tables for calculating RMDs. Most people use the Uniform Lifetime Table (Table III). You use the Joint Life and Last Survivor Table (Table II) if your sole beneficiary is a spouse more than 10 years younger. Beneficiaries of inherited IRAs use the Single Life Expectancy Table (Table I). All three tables were updated effective January 1, 2022, producing slightly smaller RMDs than the old tables. To calculate your RMD, find your age as of December 31 of the distribution year, look up the corresponding factor, and divide your prior year-end account balance by that factor.
On this page
- The Three IRS Life Expectancy Tables
- Table III: Uniform Lifetime Table (Most People)
- Table II: Joint Life and Last Survivor Table
- Table I: Single Life Expectancy Table (Inherited IRAs)
- How to Find Your Factor: Step by Step
- Worked Examples
- The 2022 Table Update: What Changed
- How SimpleRMD Uses These Tables
- Common Table Mistakes
- Frequently Asked Questions
Your Required Minimum Distribution comes down to a single division problem: last year's account balance divided by an IRS life expectancy factor. The factor comes from one of three tables the IRS publishes in Publication 590-B. Using the wrong table — or the wrong factor from the right table — means calculating the wrong RMD.
This page walks through all three tables, shows you how to find your factor, and works through real examples so you can see exactly where your number comes from. If you'd rather skip the manual lookup, the SimpleRMD calculator uses these same tables and does the division for you — free, no account required.
The Three IRS Life Expectancy Tables
Every RMD calculation uses the same formula:
RMD = Prior year-end balance (Dec. 31) ÷ Life expectancy factor
The factor is just a number — it represents, roughly, how many years the IRS expects distributions to last. A higher factor means a smaller RMD. The factor decreases as you age, so your RMD percentage increases over time.
Which table you use depends on your situation:
| Table | IRS Designation | Who Uses It |
|---|---|---|
| Uniform Lifetime Table | Table III | Most original account owners — the default for nearly everyone |
| Joint Life and Last Survivor Table | Table II | Original account owners whose sole beneficiary is a spouse more than 10 years younger |
| Single Life Expectancy Table | Table I | Beneficiaries of inherited IRAs (and in some cases, surviving spouses who don't roll over) |
If you're not sure which table applies to you, start with the Uniform Lifetime Table. It's correct for the vast majority of people taking RMDs from their own accounts.
Which IRS Table Do You Use? Decision tree showing the three paths to selecting your RMD table.
Related: How to calculate your RMD · What information do you need?
Table III: Uniform Lifetime Table (Most People)
This is the default table. If you are the original owner of a Traditional IRA, SEP IRA, SIMPLE IRA, or employer plan, and your sole beneficiary is not a spouse more than 10 years younger, you use this table.
The Uniform Lifetime Table is actually based on a joint life expectancy — you and a hypothetical beneficiary 10 years younger — which is why the factors are relatively generous. This is true regardless of who your actual beneficiary is or whether you've named one at all.
Here are the factors for common ages:
| Your Age (as of Dec. 31) | Life Expectancy Factor | Approximate RMD % of Balance |
|---|---|---|
| 73 | 26.5 | 3.77% |
| 74 | 25.5 | 3.92% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22.0 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.95% |
| 81 | 19.4 | 5.15% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.95% |
| 85 | 16.0 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.94% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.75% |
| 90 | 12.2 | 8.20% |
The full Uniform Lifetime Table runs from age 72 (factor 27.4) through age 120+ (factor 2.0). At age 100, the factor is 6.4. For the complete table, see IRS Publication 590-B, Appendix B.
The pattern is straightforward: each year, the factor drops and the required withdrawal percentage rises.
Source: IRS Publication 590-B, Appendix B — Table III (Uniform Lifetime)
Table II: Joint Life and Last Survivor Table
This table applies only when both of these are true: your sole beneficiary for the entire year is your spouse, and your spouse is more than 10 years younger than you. If either condition isn't met — even for part of the year — you use the Uniform Lifetime Table instead.
The Joint Life Table produces larger factors (and therefore smaller RMDs) because it accounts for the longer joint life expectancy of a couple with a significant age gap. Unlike the Uniform Lifetime Table, this table uses two variables: your age and your spouse's age.
Here are a few example factors to illustrate the difference:
| Your Age | Spouse's Age | Joint Factor | Uniform Factor (for comparison) |
|---|---|---|---|
| 75 | 64 | 25.3 | 24.6 |
| 75 | 55 | 32.4 | 24.6 |
| 76 | 60 | 28.2 | 23.7 |
The difference is significant. At age 75 with a 55-year-old spouse, the Joint Life factor is 32.4 versus 24.6 on the Uniform Table — that's roughly a 24% smaller RMD. The wider the age gap, the larger the effect.
The full Joint Life Table is a matrix of hundreds of age combinations. These examples show the effect of the age gap. For your specific factor, see Pub 590-B, Appendix B, Table II or use the SimpleRMD calculator.
Because the Joint Life Table has so many combinations, it's one of the most common places for manual calculation errors.
Source: IRS Publication 590-B, Appendix B — Table II (Joint Life and Last Survivor)
Table I: Single Life Expectancy Table (Inherited IRAs)
If you inherited an IRA, you use the Single Life Expectancy Table. The factors here are smaller than the Uniform Lifetime Table because they're based on a single life expectancy rather than a joint one — which means larger annual distributions relative to the balance.
How you use this table depends on your beneficiary type:
Eligible Designated Beneficiaries (surviving spouses using the life expectancy method, disabled/chronically ill beneficiaries, and others who qualify) look up their own age each year and use that year's factor.
Designated Beneficiaries subject to the 10-year rule — where the original owner had already started RMDs — use this table for the required annual distributions in years 1 through 9. The factor is determined by the beneficiary's age in the year after the owner's death, then reduced by 1 each subsequent year.
Here are representative factors:
| Beneficiary's Age | Single Life Factor |
|---|---|
| 40 | 45.7 |
| 45 | 41.0 |
| 50 | 36.2 |
| 55 | 31.6 |
| 60 | 27.1 |
| 65 | 22.9 |
| 70 | 18.8 |
| 75 | 14.8 |
| 80 | 11.2 |
The factor-reduction method for designated beneficiaries works like this: if you're 52 in the year after the owner's death, your initial factor is 34.3. The next year, your factor is 33.3 (not a fresh lookup — just subtract 1). The year after that, 32.3. And so on through year 9.
For a full walkthrough of inherited IRA calculations, see: Inherited RMD table explained · Inherited IRA RMD rules
Source: IRS Publication 590-B, Appendix B — Table I (Single Life Expectancy)
How to Find Your Factor: Step by Step
This is the process the IRS expects you to follow. It takes about two minutes — once you know where to look.
Step 1: Determine which table to use. If you own the account yourself and your spouse either isn't the sole beneficiary or isn't more than 10 years younger, use the Uniform Lifetime Table (Table III). If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life Table (Table II). If you inherited the account, use the Single Life Table (Table I).
Step 2: Find your age as of December 31 of the distribution year. This is the age that matters — not your age when you take the withdrawal, and not your age at the start of the year. If you turn 76 in November, your factor is based on age 76 for the entire year.
Step 3: Look up the factor. For the Uniform Lifetime and Single Life tables, find the row matching your age. For the Joint Life Table, find the intersection of your age and your spouse's age (also as of Dec. 31).
Step 4: Get your prior year-end balance. This is the total fair market value of the account as of December 31 of the prior year. Your custodian typically reports this on Form 5498 (usually issued by late January or May). If you have the December statement, that works too.
Step 5: Divide. Balance ÷ factor = your RMD for the year.
That's it. The hard part is usually confirming you have the right table and the right balance — especially if you have multiple accounts. See: What information do you need to calculate your RMD?
Worked Examples
Example 1: Standard RMD (Uniform Lifetime Table)
Paul is 78 years old (as of December 31, 2026). He has a Traditional IRA with a balance of $420,000 on December 31, 2025.
| Table: | Uniform Lifetime (Table III) |
| Prior year-end balance: | $420,000 |
| Age on Dec. 31, 2026: | 78 |
| Factor at age 78: | 22.0 |
| 2026 RMD: $420,000 ÷ 22.0 = | $19,091 |
Paul must withdraw at least $19,091 by December 31, 2026.
Example 2: Joint Life Table (Younger Spouse)
Susan is 76 and her sole beneficiary is her husband, Tom, who is 60. Both ages are as of December 31, 2026. Susan's Traditional IRA balance on December 31, 2025, was $380,000.
Because Tom is more than 10 years younger than Susan and is her sole beneficiary, Susan uses the Joint Life Table.
| Table: | Joint Life and Last Survivor (Table II) |
| Prior year-end balance: | $380,000 |
| Susan's age on Dec. 31, 2026: | 76 |
| Tom's age on Dec. 31, 2026: | 60 |
| Joint factor at 76/60: | 28.2 |
| 2026 RMD: $380,000 ÷ 28.2 = | $13,475 |
If Susan had used the Uniform Lifetime Table instead, her factor would have been 23.7, producing an RMD of $16,034. The Joint Life Table saves her about $2,559 in required distributions this year.
Example 3: Inherited IRA (Single Life Table, 10-Year Rule)
Rachel, age 54, inherited a Traditional IRA from her father, who died in January 2024 at age 80. Her father had already been taking RMDs. The inherited IRA balance on December 31, 2025, was $275,000.
Rachel is a designated beneficiary subject to the 10-year rule with annual RMDs required (because her father died after his required beginning date). Her first RMD year was 2025. She looked up her Single Life factor at age 53 (her age in 2025, the year after her father's death): 33.4. For 2026, she subtracts 1.
| Table: | Single Life Expectancy (Table I) |
| Prior year-end balance: | $275,000 |
| Initial factor (age 53 in year after death): | 33.4 |
| Factor for 2026 (subtract 1): | 32.4 |
| 2026 RMD: $275,000 ÷ 32.4 = | $8,488 |
Rachel must take at least $8,488 by December 31, 2026, and the entire account must be empty by December 31, 2034 (the 10th anniversary year).
Want to check your own number? Run the SimpleRMD calculator — it handles table selection, factor lookups, and inherited IRA timelines automatically.
The 2022 Table Update: What Changed
The IRS updated all three life expectancy tables effective January 1, 2022 — the first revision since 2002. The new tables reflect longer life expectancies, which means larger factors and slightly smaller RMDs at every age.
A few comparisons:
| Age | Old Uniform Factor (pre-2022) | New Uniform Factor (2022+) | Change |
|---|---|---|---|
| 73 | 24.7 | 26.5 | +1.8 |
| 75 | 22.9 | 24.6 | +1.7 |
| 80 | 18.7 | 20.2 | +1.5 |
| 85 | 14.8 | 16.0 | +1.2 |
| 90 | 11.4 | 12.2 | +0.8 |
| 95 | 8.6 | 8.9 | +0.3 |
The update was meaningful. For someone at age 75 with a $500,000 balance, the old table would have required a withdrawal of $21,834. The new table requires $20,325 — about $1,500 less. Over multiple accounts and multiple years, the difference adds up.
If you see RMD factors on a website or in a book that don't match the numbers on this page, check the date. Anything published before 2022 is using the old tables.
Source: IRS — Updated Life Expectancy and Distribution Period Tables for 2022
How SimpleRMD Uses These Tables
The SimpleRMD calculator uses the exact IRS tables from Publication 590-B — the same numbers your tax professional would look up manually. There is no proprietary formula or adjustment. Here's what happens when you run a calculation:
Table selection. Based on your inputs (account type, beneficiary information, inherited or owned), SimpleRMD selects the correct table. If your sole beneficiary is a spouse more than 10 years younger, it automatically switches to the Joint Life Table.
Factor lookup. The calculator uses your age as of December 31 of the distribution year — not your current age. For inherited IRAs, it applies the factor-reduction method (subtract 1 each year from the initial lookup) where required.
The division. Your prior year-end balance divided by the factor. That's the number.
What it doesn't do. SimpleRMD does not estimate your tax liability, recommend withholding amounts, or account for Qualified Charitable Distributions. It calculates the minimum required distribution — nothing more, nothing less. For the tax side, talk to your CPA. For help gathering what they'll need, see the SimpleRMD export feature.
If you want to understand the accuracy methodology in more detail: Is this calculator accurate?
Common Table Mistakes
Using the wrong age. Your RMD factor is based on your age on December 31 of the distribution year, not your age when you take the withdrawal. If you take your RMD in March but turn 77 in October, your factor is based on age 77.
Using the old tables. The 2022 update changed every factor. Guides, articles, or spreadsheets published before 2022 will give you the wrong number. Double-check the source date.
Using the Uniform Table for an inherited IRA. Inherited IRA beneficiaries use the Single Life Table, which has smaller factors and produces larger RMDs. Using the Uniform Table would understate your required distribution — and the IRS considers a shortfall the same as a missed RMD.
Forgetting to subtract 1 each year (inherited IRAs). Designated beneficiaries under the 10-year rule don't do a fresh table lookup each year. They find their initial factor in the year after the owner's death, then reduce it by 1 each subsequent year. A fresh lookup would give you a slightly different (and incorrect) number.
Assuming the Joint Life Table applies. It only applies when your sole beneficiary for the entire year is your spouse and they are more than 10 years younger. If you change beneficiaries mid-year, if your spouse is only 8 years younger, or if you have multiple beneficiaries, you use the Uniform Lifetime Table.
Frequently Asked Questions
Where can I find the full IRS tables?
The complete tables are published in IRS Publication 590-B, Appendix B. The Uniform Lifetime Table is Table III, the Joint Life Table is Table II, and the Single Life Table is Table I. These are the 2022-revised versions and remain current.
How often do the tables change?
Rarely. Before the 2022 update, the tables had been the same since 2002 — a 20-year gap. The IRS revises them when actuarial data shows life expectancy assumptions have shifted significantly. There is no scheduled update at this time.
Do the tables apply to Roth IRAs?
Not during the original owner's lifetime — Roth IRAs have no lifetime RMD requirement. However, beneficiaries who inherit a Roth IRA are subject to distribution rules (including the 10-year rule), and the Single Life Expectancy Table applies when annual RMDs are required. See: Roth IRA RMD rules
What if I have multiple IRAs?
You must calculate the RMD for each IRA separately, using the appropriate table for each account. However, you can aggregate your total IRA RMDs and take the combined amount from any one (or combination) of your IRAs. This does not apply to 401(k)s — those must be taken individually. See: RMD basics
My factor went down from last year. Did the tables change?
No — the factor decreases each year because you're one year older. That's by design. As life expectancy shortens, the IRS requires a larger percentage of the account to be withdrawn. The underlying tables haven't changed since 2022.
What if I haven't named a beneficiary?
You still use the Uniform Lifetime Table (Table III). That table is based on a hypothetical beneficiary 10 years younger than you — it doesn't reference your actual beneficiary at all. The only time your real beneficiary matters for table selection is when your sole beneficiary is your spouse and they're more than 10 years younger, which triggers the Joint Life Table.
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This article is for informational purposes only and does not constitute tax, legal, or financial advice. IRS rules and tax laws are subject to change. Consult a qualified tax professional or financial advisor for guidance specific to your situation. SimpleRMD is a calculation and tracking tool — not a financial advisory service.
Sources: IRS.gov (Publication 590-B, Retirement Topics: RMDs). Tables confirmed current as of February 2026 per IRS Pub 590-B (2025). Life expectancy tables last revised effective January 1, 2022 (T.D. 9930).