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How will the RMD calculation formula (life expectancy tables and distribution factors) be updated for 2026 and which tables should I use?
Executive summary
The RMD formula remains: divide your prior-Dec‑31 account balance by an IRS life‑expectancy/distribution period factor from Publication 590‑B (Uniform Lifetime, Joint and Last Survivor, or Single Life tables) [1] [2]. For 2026 you should use the tables and rules in IRS Pub. 590‑B (and related Treasury regs) that apply to the 2026 distribution year; other IRS guidance notes that the Uniform Table is used unless your sole spouse beneficiary is more than 10 years younger, in which case the Joint and Last Survivor Table applies [2] [3].
1. The formula — plain and unchanging
The mechanics are straightforward and consistently described by the IRS and financial firms: your RMD for a year equals your retirement‑account balance as of December 31 of the prior year divided by the applicable life‑expectancy or distribution period factor shown in IRS tables (Publication 590‑B and related FAQs) [1] [2]. Financial sites echo this: “divide the account balance at the end of the last year by your life expectancy” [4] [5].
2. Which table to use — three possibilities and the deciding rule
IRS Publication 590‑B supplies the tables (Appendix B): Table I (Single Life), Table II (Joint and Last Survivor), and Table III (Uniform Lifetime). In most lifetime owner cases you use the Uniform Lifetime Table; if your spouse is the sole beneficiary and is more than 10 years younger you generally must use the Joint and Last Survivor Table, which usually yields a longer divisor (smaller RMD) [2] [3]. For inherited IRAs beneficiaries commonly use the Single Life Table [6].
3. What changes for 2026 — use current tables and watch parallel IRS updates
Available sources do not provide a novel RMD‑calculation method specifically changing in 2026; they direct users to the same Publication 590‑B tables and the Uniform/Joint/Single rules for distributions [2] [1]. Note: the IRS did update static mortality tables used for defined‑benefit pension funding and related valuations for 2026 purposes (Notice summarized by ASPPA), but those are separate pension funding/mortality tables and do not replace the RMD distribution tables in Pub. 590‑B for IRA/401(k) RMD calculations [7].
4. Practical numbers and timing you should watch
Several consumer and broker resources repeat important timing: RMDs are based on your end‑of‑prior‑year balance (e.g., 12/31/2025 for 2026 RMD) and your first RMD can be delayed until April 1 of the year after you reach the RMD age (creating the situation of two RMDs in one calendar year if you delay) — cashing out two years’ RMDs in 2026 if you delay a first RMD is a common trap to avoid [8] [6]. Calculators from FINRA, Schwab, AARP and others illustrate the same formula and timing rules [9] [10] [11].
5. Where practitioners and custodians differ — who calculates and who’s responsible
Plan administrators and custodians often offer RMD calculations and online calculators, but the IRS states the account owner is ultimately responsible for taking the correct RMD amount [1]. Industry tools (FINRA, Schwab, Fidelity, Bankrate, etc.) implement Pub. 590‑B rules and can help you check the math [10] [9] [12].
6. Common complications — beneficiaries, Roths, and plan rules
Inherited IRAs follow different rules (often the Single Life Table or the 10‑year SECURE rules), and Roth accounts generally are not subject to RMDs while the original owner lives but are for beneficiaries after death [10] [5]. Employer plans may permit RMD deferral if you are still working and not a 5% owner — a detail custodians flag and the IRS examples cover [11] [13].
7. How to proceed right now — practical checklist
1) Use your 12/31/2025 account balance divided by the Pub. 590‑B factor appropriate to your situation (Uniform, Joint, or Single) for the 2026 RMD [2] [3]. 2) If your spouse is sole beneficiary and >10 years younger, use the Joint table [3]. 3) If you plan to delay a first RMD, prepare for two RMDs in 2026 and check tax impact [6]. 4) Confirm calculations with your custodian but remember you remain legally responsible [1].
Limitations and missing points: the available sources do not list new 2026 numeric table rows or a published 2026 version of Pub. 590‑B within the provided set, and they do not assert that Publication 590‑B’s distribution factors themselves were revised specifically for 2026 in these excerpts; for the exact numeric divisors for each age in 2026, consult the current Pub. 590‑B Appendix B or your custodian’s RMD table [2] [7].