Table current for distribution years 2022 and later. Informational only; not tax, legal, or investment advice.
The IRS publishes the Uniform Lifetime table as a PDF inside Publication 590-B. Most people who search for it want it in a spreadsheet, so here it is: every age from 72 to 120, the divisor, the RMD as a percentage of your balance, and a second tab that computes your RMD from your balance and your age.
Download: SimpleRMD_Uniform-Lifetime-Table_2026.xlsx (Excel; opens in Numbers and Google Sheets). Two tabs: the table with a percentage column, and a two-input calculator. No signup.
How to use the table
Find your age as of December 31 of the year the RMD is for, not your age today. Take the account balance from December 31 of the prior year. Divide the balance by the divisor. That's the RMD for that account.
Age 75, $500,000 balance: $500,000 ÷ 24.6 = $20,325.20. The percentage column says the same thing another way: at 75 the RMD is 4.07% of the balance.
The Uniform Lifetime table is the right one for most account owners. Two exceptions: if your spouse is more than ten years younger than you and is your sole beneficiary for the whole year, you use the Joint Life table (Table II) and get a larger divisor; if you inherited the account, you use the Single Life table (Table I). The spreadsheet covers the Uniform table only.
The full table
| Age on Dec 31 | Divisor | RMD as % of balance | RMD on $100,000 |
|---|---|---|---|
| 72 | 27.4 | 3.65% | $3,649.64 |
| 73 | 26.5 | 3.77% | $3,773.58 |
| 74 | 25.5 | 3.92% | $3,921.57 |
| 75 | 24.6 | 4.07% | $4,065.04 |
| 76 | 23.7 | 4.22% | $4,219.41 |
| 77 | 22.9 | 4.37% | $4,366.81 |
| 78 | 22.0 | 4.55% | $4,545.45 |
| 79 | 21.1 | 4.74% | $4,739.34 |
| 80 | 20.2 | 4.95% | $4,950.50 |
| 81 | 19.4 | 5.15% | $5,154.64 |
| 82 | 18.5 | 5.41% | $5,405.41 |
| 83 | 17.7 | 5.65% | $5,649.72 |
| 84 | 16.8 | 5.95% | $5,952.38 |
| 85 | 16.0 | 6.25% | $6,250.00 |
| 86 | 15.2 | 6.58% | $6,578.95 |
| 87 | 14.4 | 6.94% | $6,944.44 |
| 88 | 13.7 | 7.30% | $7,299.27 |
| 89 | 12.9 | 7.75% | $7,751.94 |
| 90 | 12.2 | 8.20% | $8,196.72 |
| 91 | 11.5 | 8.70% | $8,695.65 |
| 92 | 10.8 | 9.26% | $9,259.26 |
| 93 | 10.1 | 9.90% | $9,900.99 |
| 94 | 9.5 | 10.53% | $10,526.32 |
| 95 | 8.9 | 11.24% | $11,235.96 |
| 96 | 8.4 | 11.90% | $11,904.76 |
| 97 | 7.8 | 12.82% | $12,820.51 |
| 98 | 7.3 | 13.70% | $13,698.63 |
| 99 | 6.8 | 14.71% | $14,705.88 |
| 100 | 6.4 | 15.62% | $15,625.00 |
| 101 | 6.0 | 16.67% | $16,666.67 |
| 102 | 5.6 | 17.86% | $17,857.14 |
| 103 | 5.2 | 19.23% | $19,230.77 |
| 104 | 4.9 | 20.41% | $20,408.16 |
| 105 | 4.6 | 21.74% | $21,739.13 |
| 106 | 4.3 | 23.26% | $23,255.81 |
| 107 | 4.1 | 24.39% | $24,390.24 |
| 108 | 3.9 | 25.64% | $25,641.03 |
| 109 | 3.7 | 27.03% | $27,027.03 |
| 110 | 3.5 | 28.57% | $28,571.43 |
| 111 | 3.4 | 29.41% | $29,411.76 |
| 112 | 3.3 | 30.30% | $30,303.03 |
| 113 | 3.1 | 32.26% | $32,258.06 |
| 114 | 3.0 | 33.33% | $33,333.33 |
| 115 | 2.9 | 34.48% | $34,482.76 |
| 116 | 2.8 | 35.71% | $35,714.29 |
| 117 | 2.7 | 37.04% | $37,037.04 |
| 118 | 2.5 | 40.00% | $40,000.00 |
| 119 | 2.3 | 43.48% | $43,478.26 |
| 120+ | 2.0 | 50.00% | $50,000.00 |
Source: 26 CFR §1.401(a)(9)-9(c), the table in effect since January 1, 2022. Ages 120 and older use 2.0.
What's in the spreadsheet
The first tab is the table above with the percentage column and an RMD-per-$100,000 column, so you can scan for your age and multiply. The second tab is a calculator: enter the December 31 balance and your age, and it looks up the divisor and returns the RMD. The IRS factors are in blue; everything else is a formula, so if the IRS changes the table again you can paste new factors in and the rest updates.
If you have several accounts, run each one separately. IRA RMDs can be pooled and taken from any one IRA; each 401(k) has to satisfy its own.
Want it done for you, with the other two tables? The SimpleRMD calculator picks the right table (Uniform, Joint Life, or Single Life) from your inputs and shows the factor and the regulation behind the result. And the 2026 RMD Season Checklist has a one-line-per-account worksheet for December.
Rules cited: 26 CFR §1.401(a)(9)-9 (life expectancy tables, effective 2022); IRS Publication 590-B, Appendix B. Your situation may differ; confirm with a qualified professional. Version 1.0, September 2026.