How do the new distribution factors differ from the 2025 tables and how will that affect my 2026 RMD amount?
Executive summary
The IRS has not published a new set of RMD life‑expectancy “distribution factors” that take effect for 2026; RMDs are still calculated by dividing your prior‑year Dec. 31 account balance by a life‑expectancy factor from the IRS Uniform or Joint Life tables (or the Single table for beneficiaries) and the IRS signaled a delay in implementing proposed regulatory changes until at least the 2026 distribution year (IRS said applicability pushed to 2026) [1] [2]. Practically, that means your 2026 RMD will be computed from your Dec. 31, 2025 balance using whichever table currently applies to you; multiple industry guides reiterate the same calculation method and caution that delaying a first RMD can create two distributions in one calendar year [3] [4] [5].
1. What “distribution factors” are — and the formula that still governs RMDs
The core math hasn’t changed: your RMD equals the prior‑year Dec. 31 fair market value of the account divided by a life‑expectancy (distribution) factor taken from IRS Publication 590‑B tables — generally the Uniform Lifetime Table for most owners, the Joint Life and Last Survivor table if a spouse is sole beneficiary and more than 10 years younger, or the Single Life table for beneficiaries [1] [6] [7]. Financial firms and calculators mirror that approach when estimating 2025 and 2026 RMDs [8] [9].
2. Have the IRS factors changed for 2026?
Available reporting shows the IRS announced it would delay the applicability of the proposed RMD regulatory changes and that final regulations would not apply earlier than the 2026 distribution calendar year — meaning stakeholders should apply a reasonable, good‑faith interpretation until final rules are effective [2]. Industry summaries and calculators continue to use the existing tables for 2025 and project 2026 RMDs using the same method; no source in the provided set shows finalized new numeric factors that supplant the current tables for 2026 [4] [8] [10]. Therefore: available sources do not mention a new published table of numeric distribution factors for 2026 beyond continued use of the existing IRS tables [1] [2].
3. Why your 2026 RMD might differ from 2025 even if tables don’t change
Even if the underlying table factors stay the same, your 2026 RMD can change for three simple reasons cited across the coverage: [11] the RMD uses your account’s Dec. 31, 2025 balance — market gains or losses will change the numerator; [12] your age advances a year, which typically shortens your life‑expectancy divisor and raises the required percentage; and [13] whether you delay your first RMD can force two required withdrawals in 2026 (one for 2025 and one for 2026), increasing taxable income that year [4] [5] [14]. Industry guides stress that even without regulatory table changes, these practical factors can materially affect your tax bill [15] [16].
4. The one‑time timing trap: two RMDs in one year
Multiple sources warn that if you delay your first required distribution until April 1 of the year after you reach RMD age, you still must take the subsequent year’s RMD by Dec. 31 — so deferral can mean two RMDs in the same calendar year and a larger taxable year‑over‑year income spike (examples appear in Charles Schwab and IRS materials) [5] [14] [17]. Financial outlets echo that point and advise planning around the tax consequences [18] [15].
5. Special rules and beneficiary differences that affect your divisor
If you are a beneficiary (inherited IRA) or your spouse is a sole beneficiary and sufficiently younger, you may use a different table (Single or Joint Life) that produces different divisors and therefore different RMD amounts; industry calculators and IRS worksheets specify which table applies in each situation [1] [19] [3]. The SECURE Act and subsequent IRS guidance changed beneficiary rules in recent years, and advisers recommend confirming which table your situation requires [20] [1].
6. What you should do now — practical next steps
Confirm which IRS table applies to your account, get the Dec. 31, 2025 account values early, and run an RMD calculation (balance ÷ IRS divisor) or use a reputable calculator (Fidelity, Schwab, Voya, FINRA/Investor.gov provide tools) to estimate the 2026 RMD [21] [22] [9] [23]. If you’re considering deferral of a first RMD, model the two‑RMD tax impact for 2026 and consult a tax advisor because industry reporting repeatedly flags the tax‑timing risk [5] [4] [15]. The IRS’s delay notice also means keep an eye on final regulations — the IRS asked taxpayers to apply reasonable, good‑faith interpretations until rules are finalized [2].
Limitations: the documents provided do not contain a newly released numeric life‑expectancy table that explicitly replaces the 2025 tables for 2026; available sources do not mention new numeric 2026 factors beyond the continued application of existing IRS tables and the delayed regulatory applicability [1] [2].