How do updated life expectancy or joint-life tables affect required minimum distributions in 2026?
Executive summary
The IRS updated mortality/life-expectancy tables that are used to compute required minimum distributions (RMDs); the updated tables lengthen life expectancies and therefore generally reduce RMD percentages (producing “smaller RMDs”) for distribution years including 2026 [1]. Which table you must use — Uniform Lifetime, Joint Life and Last Survivor, or Single Life Expectancy — still depends on whether you are the account owner, an inheriting beneficiary, and the spouse’s age and beneficiary status [2] [3].
1. What changed and why it matters: IRS revised tables lower RMDs
A final IRS regulation replaced the older distribution-period and life-expectancy tables with updated mortality assumptions that, on average, extend life expectancies by about one to two years; longer life expectancies mean smaller annual RMDs because the account balance is divided by a larger distribution period [1]. Mercer’s summary of the rule states explicitly that the “new tables will produce smaller RMDs” and describes the technical change as adopting an individual-annuity mortality basis plus an extra year of mortality improvement [1].
2. Which table you use still depends on your situation
The IRS continues to publish three distinct tables and rules for choosing among them. Account owners generally use the Uniform Lifetime Table; the Joint Life and Last Survivor Table applies when the owner’s sole primary beneficiary is a spouse who is more than 10 years younger; and the Single Life Expectancy Table applies to most inherited IRAs (beneficiary use) [2] [3] [4]. Plan specifics and beneficiary designations can change which table applies for a given account in 2026 [3].
3. Practical effect for 2026 — less tax drag, but still year-by-year calculations
Because the updated tables increase the divisor (the life-expectancy factor), typical RMD percentages fall — for example, one public calculator and commentary note that a sample 2026 RMD could be about 3.92% of the December 31, 2025 balance versus higher percentages under prior tables, and accounts with a spouse more than 10 years younger can see still-lower amounts using the Joint Life table [5] [1]. That reduction lowers taxable income from mandatory distributions in the short term, but RMDs will still rise over time as your distribution period declines with age [6].
4. Impact for inherited accounts and beneficiaries
Beneficiaries generally use the Single Life Expectancy Table to compute annual RMDs for inherited IRAs (if the account is subject to an annual RMD rather than a fixed 5- or 10-year rule); the updated tables therefore lower required withdrawals for many beneficiaries as well [7] [2]. Note the IRS also maintains separate rules for whether an account must be emptied within 5 or 10 years under other rules; when there is no annual RMD requirement, life-expectancy tables are not used [7].
5. Spousal planning: joint-life rules can reduce distributions further
If your spouse is the sole primary beneficiary and is more than 10 years younger, the Joint Life and Last Survivor Table applies and typically produces a larger divisor (longer combined life expectancy), reducing your RMD relative to the Uniform Table — a planning fact firms and advisors cite when comparing tables [3] [8] [9]. Public guides and calculators reiterate that this exception remains in force and can materially change the RMD calculation for 2026 [10] [11].
6. Transition rules and one-time resets for some decedents
The final IRS regulation included transition rules: for certain employees or spouses who died before a specified date and already were taking RMDs, the IRS allows a one-time reset of the relevant life expectancies using the new tables, adjusted for years RMDs have already been paid [1]. This administrative detail affects a narrower set of cases but can change remaining distribution schedules for some inherited accounts [1].
7. What you should do for 2026 — check tables, beneficiary designations, and tax timing
Compute each account’s RMD using the table that applies to that account (Uniform, Joint, or Single), dividing the December 31, 2025 balance by the 2026 life-expectancy factor in the updated tables; trustees, plan administrators, and calculators reflect the change and many advisor write-ups give concrete examples [2] [12] [5]. Also remember timing rules: the first RMD can be delayed to April 1 of the following year (creating two RMDs in one year), and delaying may increase taxable income for that calendar year [10].
8. Limitations, disagreements and what reporting does not say
Reporting and IRS publications say the new tables produce smaller RMDs but do not specify a single percentage change that applies to every age and circumstance — the exact effect depends on age, table used, and account balance [1] [2]. Available sources do not mention automatic future table updates; the final rule decided not to include automatic update provisions [1]. If you need a precise 2026 amount, use Publication 590‑B’s Appendix B tables or a trusted RMD calculator reflecting the updated tables [2] [11].