Index/Topics/2026 IRS Life-Expectancy Divisors

2026 IRS Life-Expectancy Divisors

The official life-expectancy divisors for 2026 used to compute required minimum distributions (RMDs) as per IRS Publication 590-B

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Jan 16, 2026
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What are the exact IRS Publication 590‑B life‑expectancy divisors for every age in 2026 (full table)?

The IRS’s Publication 590‑B includes the official life‑expectancy divisors (Appendix B Tables I–III) used to compute required minimum distributions (RMDs), and those divisors applicable for 2026 appea...

Jan 22, 2026
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What are the key 2026 RMD rule changes and when do they take effect?

The is shaped by updates and an decision to delay certain technical regulations so the final rules will generally apply to the 2026 distribution calendar year rather than 2025 . Practically, that mean...

Jan 29, 2026
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I have been receiving a pension from a workplace. Last year, they decided to purchase an annuity for me instead of paying the pension. IRS wants to know what RMD I received from my annui=ty.

When an employer converts a pension to an annuity, the annual annuity payments generally count as required minimum distributions (s) for the portion of the retirement account used to purchase that ann...

Jan 19, 2026

Where can I download Appendix B (life‑expectancy tables) from the current IRS Publication 590‑B PDF?

The life‑expectancy tables labeled Appendix B are included in the official IRS Publication 590‑B PDF, which the IRS posts on its website; the current publication PDF can be downloaded directly from th...

Feb 6, 2026

How should retirees report required minimum distributions (RMDs) and 401(k) withdrawals for provisional income calculations in 2025?

Required minimum distributions () and 401(k) withdrawals in 2025 must be treated as taxable distributions and reported as ordinary income on the tax return for the year in which the money is received,...