US required minimum distributions and lifetime table factors
US traditional IRA required minimum distributions use an age-based starting rule and an annual table denominator. General federal information only.
- Starting age for the cohort described
- 73IRS, Publication 590-B
- Uniform Lifetime denominator, age 73
- 26.5IRS, Publication 590-B
- Uniform Lifetime denominator, age 74
- 25.5IRS, Publication 590-B
- Uniform Lifetime denominator, age 75
- 24.6IRS, Publication 590-B
Starting distributions
IRS Publication 590-B says traditional IRA owners who reach age 72 after December 31, 2022 must begin required minimum distributions by April 1 of the year following the year they reach age 73. Earlier cohorts have different starting rules. Original Roth IRA owners have no lifetime required minimum distributions. IRS, Publication 590-B (opens in a new tab).
The annual amount
For a 2026 traditional IRA distribution, Publication 590-B divides the account balance at the end of 2025 by the applicable table denominator for the owner's age on their birthday in 2026. The Uniform Lifetime Table generally applies during the owner's lifetime. If the sole beneficiary is a spouse more than 10 years younger, the Joint and Last Survivor table applies instead. IRS, Publication 590-B (opens in a new tab).
Selected table factors
The Uniform Lifetime Table lists denominators of 26.5 at age 73, 25.5 at age 74 and 24.6 at age 75. These are divisors, not withdrawal percentages. The appropriate table and account balance are part of the calculation. IRS, Publication 590-B (opens in a new tab).
Scope
This explanation covers the traditional IRA owner's lifetime method described in Publication 590-B. It does not cover inherited accounts, employer-plan retirement exceptions, annuity adjustments or an individual's tax liability. General information only, not personalised retirement or tax advice.