Required Minimum Distribution at Age 100
At age 100, the 2026 IRS Uniform Lifetime distribution period is 6.4. Divide your retirement account balance as of December 31 last year by 6.4 to get this year's RMD - about 15.63% of the balance.
RMD at age 100 by balance (2026)
| Dec 31 balance | RMD | Per month |
|---|---|---|
| $250,000 | $39,063 | $3,255 |
| $500,000 | $78,125 | $6,510 |
| $1,000,000 | $156,250 | $13,021 |
The required share rises every year as the factor shrinks. At age 99 the factor was 6.8 (14.71%). At age 101 it falls to 6.0 (16.67%). See the full RMD calculator and Uniform Lifetime Table.
Age 100 RMD questions
What is the RMD factor for age 100?
For 2026 the IRS Uniform Lifetime Table distribution period at age 100 is 6.4. You divide your December 31 prior-year balance by 6.4, which works out to about 15.63% of the account.
When must I take the age-100 RMD?
By December 31 of the year you turn 100. The only exception is your very first RMD, which can be delayed to April 1 of the following year. Missing it triggers a 25% excise tax on the shortfall (10% if corrected within two years).
Does a Roth IRA have an RMD at 100?
No. Roth IRAs have no required minimum distribution for the original owner at any age. This factor applies to traditional IRAs and pre-tax workplace plans.