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RMD Uniform Lifetime Table (Table III): applicable denominator by age, for unmarried owners, married owners whose spouses are not more than 10 years younger, and married owners whose spouses are not the sole beneficiaries

[{"age":72,"applicableDenominator":27.4},{"age":73,"applicableDenominator":26.5},{"age":74,"applicableDenominator":25.5},{"age":75,"applicableDenominator":24.6},{"age":76,"applicableDenominator":23.7},{"age":77,"applicableDenominator":22.9},{"age":78,"applicableDenominator":22},{"age":79,"applicableDenominator":21.1},{"age":80,"applicableDenominator":20.2},{"age":81,"applicableDenominator":19.4},{"age":82,"applicableDenominator":18.5},{"age":83,"applicableDenominator":17.7},{"age":84,"applicableDenominator":16.8},{"age":85,"applicableDenominator":16},{"age":86,"applicableDenominator":15.2},{"age":87,"applicableDenominator":14.4},{"age":88,"applicableDenominator":13.7},{"age":89,"applicableDenominator":12.9},{"age":90,"applicableDenominator":12.2},{"age":91,"applicableDenominator":11.5},{"age":92,"applicableDenominator":10.8},{"age":93,"applicableDenominator":10.1},{"age":94,"applicableDenominator":9.5},{"age":95,"applicableDenominator":8.9},{"age":96,"applicableDenominator":8.4},{"age":97,"applicableDenominator":7.8},{"age":98,"applicableDenominator":7.3},{"age":99,"applicableDenominator":6.8},{"age":100,"applicableDenominator":6.4},{"age":101,"applicableDenominator":6},{"age":102,"applicableDenominator":5.6},{"age":103,"applicableDenominator":5.2},{"age":104,"applicableDenominator":4.9},{"age":105,"applicableDenominator":4.6},{"age":106,"applicableDenominator":4.3},{"age":107,"applicableDenominator":4.1},{"age":108,"applicableDenominator":3.9},{"age":109,"applicableDenominator":3.7},{"age":110,"applicableDenominator":3.5},{"age":111,"applicableDenominator":3.4},{"age":112,"applicableDenominator":3.3},{"age":113,"applicableDenominator":3.1},{"age":114,"applicableDenominator":3},{"age":115,"applicableDenominator":2.9},{"age":116,"applicableDenominator":2.8},{"age":117,"applicableDenominator":2.7},{"age":118,"applicableDenominator":2.5},{"age":119,"applicableDenominator":2.3},{"age":120,"applicableDenominator":2,"andOver":true}] divisor of the prior year-end balance, by age reached in the year

2026, from 2025-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

Appendix B. Uniform Lifetime Table, Table III (Uniform Lifetime). Age / Applicable Denominator: 72 27.4; 73 26.5; 74 25.5; 75 24.6 ... 100 6.4 ... 120 and over 2.0. Publication 590-B (2025).
key
us/retirement/uniform-lifetime-table
value
[{"age":72,"applicableDenominator":27.4},{"age":73,"applicableDenominator":26.5},{"age":74,"applicableDenominator":25.5},{"age":75,"applicableDenominator":24.6},{"age":76,"applicableDenominator":23.7},{"age":77,"applicableDenominator":22.9},{"age":78,"applicableDenominator":22},{"age":79,"applicableDenominator":21.1},{"age":80,"applicableDenominator":20.2},{"age":81,"applicableDenominator":19.4},{"age":82,"applicableDenominator":18.5},{"age":83,"applicableDenominator":17.7},{"age":84,"applicableDenominator":16.8},{"age":85,"applicableDenominator":16},{"age":86,"applicableDenominator":15.2},{"age":87,"applicableDenominator":14.4},{"age":88,"applicableDenominator":13.7},{"age":89,"applicableDenominator":12.9},{"age":90,"applicableDenominator":12.2},{"age":91,"applicableDenominator":11.5},{"age":92,"applicableDenominator":10.8},{"age":93,"applicableDenominator":10.1},{"age":94,"applicableDenominator":9.5},{"age":95,"applicableDenominator":8.9},{"age":96,"applicableDenominator":8.4},{"age":97,"applicableDenominator":7.8},{"age":98,"applicableDenominator":7.3},{"age":99,"applicableDenominator":6.8},{"age":100,"applicableDenominator":6.4},{"age":101,"applicableDenominator":6},{"age":102,"applicableDenominator":5.6},{"age":103,"applicableDenominator":5.2},{"age":104,"applicableDenominator":4.9},{"age":105,"applicableDenominator":4.6},{"age":106,"applicableDenominator":4.3},{"age":107,"applicableDenominator":4.1},{"age":108,"applicableDenominator":3.9},{"age":109,"applicableDenominator":3.7},{"age":110,"applicableDenominator":3.5},{"age":111,"applicableDenominator":3.4},{"age":112,"applicableDenominator":3.3},{"age":113,"applicableDenominator":3.1},{"age":114,"applicableDenominator":3},{"age":115,"applicableDenominator":2.9},{"age":116,"applicableDenominator":2.8},{"age":117,"applicableDenominator":2.7},{"age":118,"applicableDenominator":2.5},{"age":119,"applicableDenominator":2.3},{"age":120,"applicableDenominator":2,"andOver":true}] divisor of the prior year-end balance, by age reached in the year
period
2026
effective
2025-01-01 to date
source
https://www.irs.gov/publications/p590b
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.
hash
sha256:93006b8a90ef5ce88a9c90d7df9ca06329d4c6bb656127d36325c8d86fa0c99a
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/retirement/uniform-lifetime-table?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/retirement/uniform-lifetime-table

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      "applicableDenominator": 27.4
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    {
      "age": 73,
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    {
      "age": 74,
      "applicableDenominator": 25.5
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    {
      "age": 75,
      "applicableDenominator": 24.6
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    {
      "age": 76,
      "applicableDenominator": 23.7
    },
    {
      "age": 77,
      "applicableDenominator": 22.9
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    {
      "age": 78,
      "applicableDenominator": 22
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    {
      "age": 79,
      "applicableDenominator": 21.1
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    {
      "age": 80,
      "applicableDenominator": 20.2
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    {
      "age": 81,
      "applicableDenominator": 19.4
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    {
      "age": 82,
      "applicableDenominator": 18.5
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    {
      "age": 83,
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    {
      "age": 84,
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    {
      "age": 85,
      "applicableDenominator": 16
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    {
      "age": 86,
      "applicableDenominator": 15.2
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    {
      "age": 87,
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    {
      "age": 88,
      "applicableDenominator": 13.7
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    {
      "age": 89,
      "applicableDenominator": 12.9
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    {
      "age": 90,
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    {
      "age": 91,
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    {
      "age": 92,
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    {
      "age": 93,
      "applicableDenominator": 10.1
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    {
      "age": 94,
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    {
      "age": 95,
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    {
      "age": 96,
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    {
      "age": 97,
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    {
      "age": 98,
      "applicableDenominator": 7.3
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    {
      "age": 99,
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    {
      "age": 100,
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    {
      "age": 101,
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    {
      "age": 102,
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    {
      "age": 103,
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    {
      "age": 104,
      "applicableDenominator": 4.9
    },
    {
      "age": 105,
      "applicableDenominator": 4.6
    },
    {
      "age": 106,
      "applicableDenominator": 4.3
    },
    {
      "age": 107,
      "applicableDenominator": 4.1
    },
    {
      "age": 108,
      "applicableDenominator": 3.9
    },
    {
      "age": 109,
      "applicableDenominator": 3.7
    },
    {
      "age": 110,
      "applicableDenominator": 3.5
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    {
      "age": 111,
      "applicableDenominator": 3.4
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    {
      "age": 112,
      "applicableDenominator": 3.3
    },
    {
      "age": 113,
      "applicableDenominator": 3.1
    },
    {
      "age": 114,
      "applicableDenominator": 3
    },
    {
      "age": 115,
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    {
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    {
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    {
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    {
      "age": 119,
      "applicableDenominator": 2.3
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