First RMD Timing Calculator: the first two factors
2026 law · reviewed September 6, 2026
| First distribution year | Factor, first year | Factor, second year |
|---|---|---|
| Age 73 (born 1951 through 1959) | 26.5 | 25.5 |
| Age 75 (born 1960 or later) | 24.6 | 23.7 |
Uniform Lifetime Table factors for the first two distribution years, by applicable age (26 CFR 1.401(a)(9)-9(c)).
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