How do the Uniform Lifetime and Joint Life and Last Survivor tables differ for inherited retirement accounts in 2026?
Executive summary
The Uniform Lifetime Table (Table III) and the Joint Life and Last Survivor Table (Table II) are alternate IRS RMD tables that differ in whose life expectancy they reflect and when they apply; the Joint table produces longer distribution periods (smaller RMDs) when the sole beneficiary is a spouse more than 10 years younger than the owner (IRS Publication 590‑B; [1]; [1]1). For inherited retirement accounts, however, the more relevant rule is that non‑spouse beneficiaries typically use the Single Life Expectancy Table (Table I), and the Joint table generally does not apply to inherited accounts — a frequent source of confusion (IRS RMD FAQs; [2]; Fidelity note; [1]3).
1. What the two tables are and the statutory basis
The Uniform Lifetime Table sets distribution periods for lifetime RMDs based on the owner’s age and a hypothetical beneficiary 10 years younger and is the default for most account owners whose spouses are not sole beneficiaries more than 10 years younger (Federal Register; [3]; IRS RMD page; p1_s3). The Joint Life and Last Survivor Table is expressly designed to determine a joint-and-survivor life expectancy for two individuals and is used when the sole beneficiary is a spouse more than ten years younger, yielding a longer joint/last‑survivor expectancy than the Uniform table’s implied 10‑year‑younger assumption (eCFR; [4]; Federal Register; [1]1).
2. How the rules apply (and don’t) to inherited accounts
When an IRA owner dies and the account is inherited, beneficiaries typically do not use the Uniform or Joint tables the same way the original owner did — non‑spouse beneficiaries generally must use the Single Life Expectancy Table (Table I) to calculate annual distributions from an inherited account (IRS RMD topics; [5]; MFS explanation; p1_s2). Several custodians and advisory firms explicitly warn that the Joint Life table is not applicable for calculating RMDs for inherited accounts (Fidelity; [1]3), and IRS guidance confirms Table II’s specific use is for the owner/spouse situation rather than ordinary inherited‑beneficiary mechanics (Publication 590‑B; [6]; IRS FAQs; p1_s9).
3. Mechanical and numerical differences — what changes with Table II vs Table III
Mechanically, the tables provide different divisors (distribution periods): a larger divisor equals a smaller required minimum distribution in that year. The Joint Life table produces longer life‑expectancy divisors when the surviving spouse is significantly younger, which reduces RMD percentages compared with the Uniform table for the same owner age (Federal Register; [1]1). Practical examples used by the IRS show the joint life expectancy can be materially longer — for instance, a 75‑year owner with a sole spouse beneficiary 11 years younger yields a joint expectancy in published guidance (Publication 590‑B example; p1_s1). Industry RMD references show the Uniform factor for age 73 as an example (26.5) and corresponding percent RMDs for 2025/2026 to illustrate how table choice changes withdrawal rates (impactadvisor; p1_s4).
4. Why confusion and conflicting advice persist
Confusion stems from multiple tables, overlapping rules for surviving spouses who can elect to treat an inherited IRA as their own, and commercial materials that simplify guidance for retail users (Schwab; [7]; SmartAsset; p1_s5). Some advisory sites emphasize the Uniform table for most owners while also noting the Joint table exception for much‑younger spouses (MFS; [8]; Financestrategists; [1]0), and custodians add warnings that Joint table figures are not for general inherited‑IRA calculations (Fidelity; [1]3). These varying emphases can create the impression that the Joint table is broadly available to beneficiaries when, per IRS rules, its use is narrowly drawn (Publication 590‑B; [6]; IRS FAQs; p1_s9).
5. Bottom line for inherited‑account holders in 2026
For inherited retirement accounts in 2026, non‑spouse beneficiaries should plan on using the Single Life table for RMDs, and account‑owning spouses should use the Joint Life table only if they are the sole beneficiary and more than ten years younger than the decedent — otherwise the Uniform Lifetime Table governs owner RMDs (IRS Publication 590‑B; [1]; IRS RMD page; [5]; IRS FAQs; p1_s9). The Joint table can materially reduce annual RMDs when legitimately applicable because it reflects a longer combined life expectancy, but it is not a catch‑all rule for inherited accounts and custodians routinely flag that limitation (Federal Register; [3]; Fidelity; [1]3).