Why does the RMD percentage increase each year?

Because the life expectancy factor decreases each year, the same or growing account balance is divided by a smaller number, producing a larger RMD. For example: at 73 the factor is 26.5 (withdraw ~3.8%); at 80 the factor is 20.2 (withdraw ~5%); at 85 the factor is 16.0 (withdraw ~6.3%). Even if your account stays flat, the dollar amount withdrawn grows.

Is the Uniform Lifetime Table the same for IRAs and 401(k)s?

Yes. The same Uniform Lifetime Table applies to traditional IRAs, 401(k)s, 403(b)s, and other qualified plans. The difference is aggregation rules: IRA balances can be aggregated and the total withdrawn from any IRA, while 401(k) accounts must each take their own RMD separately.

When does the Joint and Last Survivor Table apply?

Only when your sole IRA/plan beneficiary is your spouse and your spouse is more than 10 years younger than you. In this case, the Joint Life Table factors are larger (longer distribution period), producing a smaller annual RMD. This can significantly reduce RMDs for couples with a large age gap.

What happens to the factor at very old ages?

The factor continues to decrease: 9.9 at age 90, 6.8 at age 95, 3.1 at age 110, 1.9 at age 120. At very old ages, nearly all remaining account value must be distributed each year. The table extends to age 120+, ensuring RMDs continue as long as you live.

Guide

IRS Uniform Lifetime Table Explained — RMD Factors by Age

What is the IRS Uniform Lifetime Table and how do I use it for my RMD?

The IRS Uniform Lifetime Table assigns a life expectancy factor to each age from 72 to 120+. This factor, called the distribution period, represents the number of years your retirement savings is expected to last based on you and a hypothetical beneficiary 10 years younger than you.

Dividing your December 31 account balance by this factor gives your required minimum distribution. As you age, the factor decreases — meaning a larger percentage of your account must be withdrawn each year.

Calculate Your 2026 RMD

Age 73 · Balance $500,000 → ~$18,868 RMD

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Key RMD Rules

1The Uniform Lifetime Table applies to most IRA and plan owners — use it unless your sole beneficiary is a spouse more than 10 years younger.
2The 2022 IRS update extended life expectancy factors, reducing RMDs compared to the pre-2022 table.
3The factor decreases each year — from 26.5 at age 73 to 9.9 at age 90, to 1.9 at age 120.
4A lower factor means a higher percentage must be distributed: at 73 you withdraw ~3.8%; by 85 you withdraw ~6.3%.
5If your sole beneficiary is a spouse more than 10 years younger, use the Joint and Last Survivor Table for a smaller RMD.
6Inherited IRA beneficiaries use the Single Life Expectancy Table, not the Uniform Lifetime Table.

2022 IRS Uniform Lifetime Table — Full Factor Reference

The table below shows the complete IRS Uniform Lifetime Table (current as of 2022, applicable for 2022 and later). Divide your December 31 prior-year balance by the factor for your age to get your Required Minimum Distribution.

Age	Distribution Period	% of Balance Required	Prior IRS Factor (pre-2022)	Change
72	27.4	3.65%	25.6	+1.8
73	26.5	3.77%	24.7	+1.8
74	25.5	3.92%	23.8	+1.7
75	24.6	4.07%	22.9	+1.7
76	23.7	4.22%	22.0	+1.7
77	22.9	4.37%	21.2	+1.7
78	22.0	4.55%	20.3	+1.7
79	21.1	4.74%	19.5	+1.6
80	20.2	4.95%	18.7	+1.5
81	19.4	5.15%	17.9	+1.5
82	18.5	5.41%	17.1	+1.4
83	17.7	5.65%	16.3	+1.4
84	16.8	5.95%	15.5	+1.3
85	16.0	6.25%	14.8	+1.2
86	15.2	6.58%	14.1	+1.1
87	14.4	6.94%	13.4	+1.0
88	13.7	7.30%	12.7	+1.0
89	12.9	7.75%	12.0	+0.9
90	12.2	8.20%	11.4	+0.8
91	11.5	8.70%	10.8	+0.7
95	8.9	11.24%	8.6	+0.3
100	6.4	15.63%	6.3	+0.1
105	4.5	22.22%	4.5	0.0

What Changed in the 2022 IRS Update?

In November 2020, the IRS updated its life expectancy tables (effective January 1, 2022) to reflect longer life spans. All factors increased compared to the prior table — for example, the factor at age 73 went from 24.7 (old) to 26.5 (new). This means smaller required distributions and more years of tax-deferred growth. The update was the first major revision since 2002.

Common RMD Mistakes to Avoid

⚠Using the old pre-2022 table — the IRS updated factors in 2022, reducing required distributions for most retirees.
⚠Using the wrong table — only use Joint Life if spouse is the sole beneficiary AND more than 10 years younger.
⚠Failing to update the factor each year — the factor decreases annually; recalculate every year.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools Life Expectancy Tables GuideAll three IRS tables with usage rules RMD Calculation GuideUse the table in the full formula Required Beginning DateWhen to start using the table RMD Beginners GuideOverview of all RMD rules RMD at Age 73Distribution factor 26.5 — first RMD year RMD Table 2026Current year distribution factors

Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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