Which IRS life expectancy table applies to traditional IRAs and Roth IRAs for 2026 RMD calculations?
Executive summary
For 2026 RMD calculations, the IRS’s life‑expectancy tables are applied by role: account owners generally use the Uniform Lifetime Table; account owners whose sole spouse beneficiary is more than 10 years younger may use the Joint and Last Survivor (spousal) table; beneficiaries of inherited IRAs use the Single Life Expectancy table — and Roth IRA owners still have no lifetime RMD obligation while alive, though Roth beneficiaries are subject to beneficiary rules and tables (IRS Pub. 590‑B; [10]; [7]; p1_s4).
1. Which table most IRA owners should use: the Uniform Lifetime Table
The baseline rule is straightforward: for traditional IRAs owned by individuals, the Uniform Lifetime Table is the table most owners will use to determine their 2026 RMD divisor, meaning the account balance as of December 31, 2025 is divided by the life‑expectancy factor from that table (examples and guidance on using the Uniform Table are reiterated by multiple industry guides and RMD calculators) [1] [2] [3].
2. The spousal exception: Joint and Last Survivor (spousal) table
There is one common exception for owners whose spouse is the sole primary beneficiary for the entire distribution year and who is more than 10 years younger; in that situation the owner may use the Joint and Last Survivor Life Expectancy table (sometimes called the Joint Life table), which typically produces a larger divisor and therefore a smaller RMD for the owner (official IRS guidance and broker worksheets explain this special rule) [4] [5] [6].
3. Inherited accounts: the Single Life Expectancy table for beneficiaries
When the account is no longer owned by the original account holder — that is, for an inherited IRA where the beneficiary must take annual RMDs — the Single Life Expectancy (beneficiary) table is the one used to compute required distributions, with the beneficiary’s age providing the starting divisor and then reduced each subsequent year as prescribed in Publication 590‑B (the distinction between owner‑based and beneficiary‑based tables is spelled out in IRS Pub. 590‑B and industry explanations) [7] [8] [9].
4. Roth IRAs: no lifetime RMD for original owners, but tables matter to beneficiaries
Roth IRA owners are not required to take lifetime RMDs while alive — a clear IRS point — so the Uniform Lifetime Table won’t apply to an original Roth owner’s withdrawals for RMD purposes (there is no RMD) [10]. However, when a Roth is inherited, beneficiaries face RMD/withdrawal rules and must use the applicable beneficiary table (Single Life Expectancy or other rules depending on post‑death options and the SECURE Act framework) [10] [8] [11].
5. Practical calculation note and why naming confusion matters
Practically, taxpayers calculate RMDs by dividing the prior‑year‑end account balance by the life‑expectancy “distribution period” from the appropriate table; that procedural step is reproduced across IRS guidance and major financial outlets [1] [3]. Be aware that secondary sources sometimes label tables or table numbers inconsistently — for example, some guides call the beneficiary table “Single Life” and others refer to numeric Table I/II/III differently — so the authoritative reference remains IRS Publication 590‑B and the Appendix B tables it publishes [7] [5]. Where secondary sites conflict about table numbering, rely on the IRS text to match table names to application [5] [8].
6. Bottom line for 2026 compliance
For 2026 RMDs, use the Uniform Lifetime Table for most traditional IRA owners, use the Joint and Last Survivor (spousal) table only when the spouse is the sole primary beneficiary and more than 10 years younger, and use the Single Life Expectancy table for beneficiaries of inherited IRAs; Roth owners have no lifetime RMD but beneficiaries follow the same beneficiary rules (IRS Pub. 590‑B and related IRS guidance outline these distinctions and the step‑by‑step division method) [10] [7] [1].