Which IRS life expectancy tables (Uniform Lifetime, Joint Life and Last Survivor, Single Life) apply to different account types in 2026?
Executive summary
For 2026 RMD calculations, IRS Publication 590‑B and related guidance say three tables govern different situations: Table III (Uniform Lifetime) is the default for IRA owners and retirement-plan participants; Table II (Joint Life and Last Survivor) applies when the sole primary beneficiary all year is a spouse more than 10 years younger; Table I (Single Life) is used by most beneficiaries (non‑spouse beneficiaries and certain surviving spouses who don’t treat the account as their own) and for specific post‑death calculations [1] [2] [3]. The IRS text and draft pub examples explain which table to use, and Treasury/IRS regulations and notices provide the technical backing [4] [5].
1. The default rule: Uniform Lifetime Table governs most owners and plans
The Uniform Lifetime Table (sometimes called Table III in IRS publications) is the starting point for calculating lifetime RMDs for IRA owners and retirement-plan participants unless a specific exception applies; examples in IRS Publication 590‑B and the online Publication 590‑B page show typical owner calculations using that table [1] [5]. Financial firms and advisers reiterate this: use the Uniform table for IRAs and qualified plan accounts when the spouse is not a sole beneficiary more than 10 years younger [6] [7].
2. The spouse exception: Joint Life and Last Survivor table cuts RMDs when spouse is sole beneficiary and 10+ years younger
If the owner’s sole primary beneficiary for the entire year is a spouse who is more than ten years younger, IRS guidance requires use of the Joint Life and Last Survivor Expectancy Table (Table II) to compute the owner’s RMDs—this typically produces a larger divisor and a smaller RMD [1] [8]. IRS examples in Publication 590‑B explicitly show an owner using Table II when the spouse is 11 years younger and the spouse is the sole beneficiary [1].
3. Beneficiaries after an owner’s death: Single Life Expectancy table for most beneficiaries
When an account owner dies and distributions must be stretched over beneficiary life expectancy, beneficiaries generally use the Single Life Expectancy Table (Table I). The Single Life table is based on the beneficiary’s age in the year after the owner’s death and the denominator is reduced by one each subsequent year; IRS guidance and practitioner materials state surviving spouses who do not treat the inherited IRA as their own also use the Single Life table [2] [3] [4].
4. Special cases and “no table” rules — 5‑year and 10‑year options
Publication 590‑B explains that certain death‑year distribution rules (the 5‑year rule or the 10‑year rule) mean no life‑expectancy table is used at all: if those rules apply, you do not use Table I, II or III for those accounts [1]. Available sources do not mention whether additional plan‑specific exceptions exist beyond those in Publication 590‑B and Treasury regs; consult plan documents or the IRS for plan‑level variations [1].
5. Practical implications and common pitfalls for 2026
For RMDs due in 2026 (based on 12/31/2025 balances), the correct table can materially change taxable withdrawals: third‑party explainers and calculators show example percentages and divisors tied to the three tables and warn that different beneficiaries or beneficiary configurations on separate accounts can require different tables [9] [6]. The draft and final Publication 590‑B examples illustrate that account‑by‑account review matters — one IRA could qualify for Joint Life treatment while another with different beneficiaries must use the Uniform table [9] [4].
6. Where this guidance comes from and what changed recently
The rules and the three tables come from IRS Publication 590‑B and Treasury regulations (section 1.401(a)-9 references appear in explanatories), and were updated with revised life‑expectancy tables in recent years; the draft and final versions of Publication 590‑B provide worked examples for 2026 calculations [4] [5]. Separately, the IRS issues different mortality tables for pension‑plan funding and valuation (e.g., Notice 2025‑40 and static DB plan tables for 2026), but those are distinct from the RMD life‑expectancy tables used to compute distributions [10] [11].
7. Competing viewpoints, limitations, and next steps
Sources consistently present the same table assignments (Pub. 590‑B, IRS webpages, and practitioner materials), but practitioners sometimes emphasize planning levers—spousal rollovers, beneficiary designations, and account‑by‑account beneficiary changes—that can change which table applies [9] [3]. Limitations: available sources here do not list every minute exception, nor do they contain the actual numerical tables in full within the snippets provided [1] [4]; for a specific 2026 divisor or percent for a given age, consult the full Appendix B in Publication 590‑B or a qualified tax advisor [5] [1].
If you want, I can pull the exact divisor or RMD percentage for a specific owner age and beneficiary configuration from Publication 590‑B Appendix B (provide the owner age and beneficiary details) so you can see the 2026 calculation line by line [1] [5].