The RMD table tells you the life expectancy factor to divide your balance by. Here are the most-used 2026 Uniform Lifetime factors and how to apply them.
Key 2026 Uniform Lifetime Table factors
The IRS Uniform Lifetime Table is the standard table for 2026 RMDs. Common factors include: age 73 = 26.5, age 74 = 25.5, age 75 = 24.6, age 76 = 23.7, age 78 = 21.8, age 80 = 20.2, age 82 = 18.5, age 85 = 16.0, age 90 = 12.2, and age 95 = 8.9. To use the table, divide your December 31, 2025 account balance by your age factor. A $250,000 balance at age 80 (factor 20.2) yields an RMD of about $12,376 for 2026. The factor shrinks each year, so the required percentage rises as you age.
When a different table applies
Two situations call for a different table. If your sole beneficiary is a spouse more than 10 years younger, use the Joint Life and Last Survivor Table, which gives a larger factor and lowers your RMD. If you inherited the account, use the Single Life Expectancy Table instead. Always confirm you are reading the correct table, because a higher factor means a smaller required withdrawal, and using the wrong one can cause you to under-distribute and face the 25% IRS penalty.
How your RMD affects Medicare
Once you find your factor and calculate your RMD, remember it counts as taxable income. A larger distribution can raise your Medicare Part B and Part D premiums through IRMAA two years later. Call 1-800-MEDIGAP (dial 1-800-633-4427) to understand how your 2026 distribution may change your Medicare costs and what options you have.