Updated: July 28, 2026
OPRS may receive compensation when readers open an account through partner links on this page. Our analysis is based on independent research, BBB data, and IRS publications.
The IRS publishes three required minimum distribution (RMD) tables that govern how much a gold IRA holder must withdraw each year after the SECURE 2.0 starting age. The 2026 reference figures sit in IRS Publication 590-B, Appendix B, with the underlying regulation at 26 CFR 1.401(a)(9)-9. The values themselves are stable; what changes for 2026 is which table applies, when the clock starts, and how the IRS reduced the late-withdrawal penalty.
Most savers approaching age 73 are not confused by the table itself. They are confused by which one to read, how to handle a gold IRA that holds physical metal rather than cash, and what happens if the December 31 deadline slips. This guide walks through each table, runs three worked examples on a typical gold IRA balance, and flags the four mistakes our team sees most often.
If you want a cautionary read on dealer practices before any in-kind distribution decision, our analysis of gold IRA dealers worth avoiding covers the buy-back and storage gotchas that affect RMD execution. Sources for every figure on this page sit in the last section.
The 2026 RMD framework at a glance
Three rules set the frame before any number gets plugged in.
- Starting age is 73 for individuals born between 1951 and 1959, under SECURE 2.0 Section 107. For those born in 1960 or later, the starting age moves to 75 beginning in 2033.
- First-year deadline is April 1 of the year after you turn 73. Every subsequent RMD must be taken by December 31. Deferring the first RMD to April stacks two distributions into one tax year.
- The penalty is 25 percent of the amount you should have withdrawn (down from 50 percent pre-SECURE 2.0). The penalty drops to 10 percent if you correct the shortfall within the SECURE 2.0 correction window and file Form 5329.
A gold IRA is treated identically to any other traditional IRA for RMD purposes. The custodian reports the December 31 fair market value of the metals on Form 5498, and that value becomes the denominator for the next year’s RMD calculation. Roth IRAs (including a Roth gold IRA) remain RMD-free for the original owner. Roth 401(k) balances became RMD-free in 2024 under SECURE 2.0 Section 325.
Worth knowing: the prior-year December 31 valuation is the denominator. A coin-and-bullion gold IRA priced at $612,000 on December 31, 2025 sets the basis for the 2026 RMD, not the price the metal sits at when the distribution is finally taken in December 2026. Spot price movement during the calendar year does not retroactively change the RMD amount you owe.
Table 1: the Uniform Lifetime Table (most account holders)
The Uniform Lifetime Table is the default lookup for any IRA owner who is unmarried. It also applies when a spouse is sole beneficiary but is not more than 10 years younger, or when a spouse is not the sole beneficiary. This covers the majority of gold IRA holders in our reader base.
The table provides a “distribution period” in years for each age starting at 73. The RMD is simple division: prior-year December 31 balance divided by the distribution period for your age this year.
Precious metals IRA required minimum distribution (RMD) estimator
Once required minimum distributions begin (age 73 now, 75 starting 2033), you divide the prior year-end balance by an IRS life-expectancy factor. The result is taxed as ordinary income on your federal return and, in most states, your state return. You can take a precious metals IRA RMD in cash or in metal.
Estimate only, not tax advice. Uses the IRS Uniform Lifetime Table (most owners). A spouse more than 10 years younger and sole beneficiary uses a different table. Roth IRAs have no lifetime RMD. Sources: IRS Publication 590-B (Table III); IRS RMD FAQs. Consult a tax advisor.
The right dealer explains every fee up front. Get Augusta's free precious metals IRA company checklist.
The factors decline by roughly one year per year of age, so the percentage you withdraw grows over time. At 73, you withdraw about 3.77 percent of the prior-year balance. At 85, about 6.25 percent. At 95, about 11.24 percent. A retiree who plans to leave principal intact across a 25-year retirement should run the table forward to see how the percentage grows after 85.
The 2022 revision of the Uniform Lifetime Table extended life expectancy assumptions, which pushed every distribution period up by roughly 1.5 years. The pre-2022 table required higher withdrawals at every age. The current table, in force since January 1, 2022, is the one the IRS reprints in Publication 590-B for 2025 and 2026 calculations.
Table 2: the Joint Life and Last Survivor Table
The Joint Life and Last Survivor Table applies when a spouse is the sole beneficiary AND is more than 10 years younger than the IRA owner. This pairing produces a longer combined life expectancy, a larger distribution period, and a smaller annual RMD.
The factor is read at the intersection of both ages. A 75-year-old account owner with a 60-year-old spouse beneficiary looks up age 75 across, age 60 down, and reads a distribution period close to 28.0 years. The same 75-year-old using the Uniform Lifetime Table would use 24.6. The Joint Life rule reduces the annual withdrawal by about 12 percent at this age pairing, which compounds meaningfully across a 20-year retirement.
Eligibility traps to verify:
- The spouse must be named the SOLE beneficiary on the custodian’s records. A 50/50 spouse-and-child split does not qualify.
- The 10-year age gap is measured in calendar years (not birth dates). A spouse born in 1962 against an owner born in 1951 qualifies.
- If the spouse is added or removed mid-year, the IRS rule looks at the beneficiary designation on January 1.
For a gold IRA, the eligibility check matters because some custodians default beneficiary forms to “estate” or “trust” rather than the named spouse. A trust-as-beneficiary disqualifies the Joint Life table even if the surviving spouse is the only trust beneficiary. A direct spousal designation on the custodian form is the only way the IRS will accept the joint calculation.
Table 3: the Single Life Expectancy Table (beneficiaries)
The Single Life Expectancy Table applies to inherited IRAs, not to the original account holder. A beneficiary takes the factor at their age in the year following the year of death, then reduces it by one each subsequent year (the “minus-one” rule for non-spouse beneficiaries).
SECURE 2.0 and the 2024 final regulations carved up beneficiaries into five categories. These are surviving spouse, minor child of the decedent, disabled or chronically ill beneficiary, beneficiary not more than 10 years younger than the decedent, and the “designated beneficiary” catch-all that triggers the 10-year rule. The Single Life table is only one input. The applicable rule depends on which category the beneficiary falls into.
For a designated beneficiary subject to the 10-year rule, the IRS finalized in July 2024 that annual RMDs ARE required during years 1 through 9 if the decedent had already begun RMDs at death. The full balance must be emptied by December 31 of year 10.
The IRS waived this requirement for 2021 through 2024 but did not waive it for 2025 onward. A gold IRA inherited from a parent who was already past age 73 is the most common case our readers ask about.
Three worked examples on a gold IRA balance
The arithmetic is the same regardless of whether the IRA holds gold coins, paper bullion certificates, or mutual funds. The December 31 prior-year balance divided by the distribution period equals the RMD.
Example one: a 73-year-old single owner. Account balance on December 31, 2025 is $500,000 of physical gold and silver. Distribution period from the Uniform Lifetime Table at age 73 is 26.5. RMD for 2026 equals $500,000 divided by 26.5, or $18,868. The custodian can satisfy this by selling $18,868 worth of metal and wiring cash, or by distributing roughly 12 ounces of gold (at a $1,575 spot price) in-kind.
Example two: an 80-year-old single owner. Same $500,000 balance, distribution period 20.2. RMD for 2026 equals $24,752, or about 4.95 percent of the balance. This is roughly 31 percent more than the same balance would have generated at age 73, even with no balance growth.
Example three: a 75-year-old owner with a 60-year-old spouse beneficiary. Same $500,000 balance, but the Joint Life table applies. The factor at the 75/60 intersection is approximately 28.0. RMD for 2026 equals $17,857, or about 3.57 percent. The same owner using the Uniform Lifetime Table at age 75 (factor 24.6) would owe $20,325. The Joint Life rule saves $2,468 of forced distribution in this year alone.
The savings compound. Across a 15-year retirement, the cumulative difference between Uniform Lifetime and Joint Life for this couple sits in the $35,000 to $55,000 range, depending on portfolio performance. The factor sheet on Publication 590-B is the only document you need to verify these calculations against your custodian’s statement.
In-kind versus cash distribution: the gold IRA decision
Unlike a stocks-and-bonds IRA, a gold IRA gives the owner two RMD execution paths. The first sells metal inside the IRA and wires cash to a personal account. The second ships physical metal out of the depository to the owner, taxed at the fair market value on the date of distribution. Both satisfy the RMD; the trade-offs differ.
A cash distribution is administratively simple. The custodian sells the required dollar amount at the prevailing wholesale spread, deducts any liquidation fee, and wires net cash. The trade-off is the bid-ask spread (often 2 to 5 percent on coins, narrower on bars) plus the custodian’s transaction fee. For a $25,000 RMD, total friction can range from $500 to $1,500.
An in-kind distribution preserves the metal. The custodian ships the physical coins or bars from the depository to the owner’s home or to a non-IRA storage account. The owner pays ordinary income tax on the fair market value at the distribution date but keeps the asset. This is the right choice for an owner who wants long-term exposure without taking another spread loss and reinvesting outside the IRA.
The cautionary note: an in-kind distribution outside the IRA loses the tax-deferred wrapper. Any future appreciation is taxed at the long-term capital gains “collectibles” rate (up to 28 percent), not the standard 15 or 20 percent rate that applies to stocks. The trade is liquidity preservation today against a higher cap-gains rate later. For owners 80 and over, this often makes sense; for owners closer to 73, the calculation is closer.
The QCD strategy: redirecting RMDs to charity
A Qualified Charitable Distribution (QCD) sends up to the indexed annual cap directly from a traditional IRA to a 501(c)(3) charity. The amount counts toward the RMD but does NOT appear in adjusted gross income. For retirees in the 24 percent bracket who already give to church or charity, a QCD can replace itemized deductions that the standard deduction has neutralized.
Three rules govern QCDs in 2026:
- The owner must be at least 70½ at the time of the transfer (a separate age from the 73 RMD start).
- The transfer must move directly from the custodian to the charity. A check made payable to the owner and then forwarded does not qualify.
- The annual cap is indexed for inflation under SECURE 2.0 Section 307. The current cap appears in the IRS COLA schedule for the tax year; consult the IRS COLA notice for the 2026 figure before sending the transfer.
For a gold IRA, the QCD pathway requires the custodian to liquidate metal to cash inside the IRA before the direct charitable transfer. A church or charity cannot accept a gold coin from an IRA; the IRS rule requires cash. Some custodians charge a flat fee plus the standard liquidation spread; the IRS does not waive the spread cost.
Four mistakes gold IRA holders make on RMDs
Mistake one: aggregating across plan types. An owner with a 401(k), a gold IRA, and a traditional IRA can aggregate the IRA-side RMDs (the gold IRA and the traditional IRA), but the 401(k) RMD must be taken from the 401(k) itself. SEP and SIMPLE IRAs aggregate with traditional IRAs; 403(b) accounts aggregate only with other 403(b) accounts; 457(b) accounts each stand alone. Mis-aggregation triggers the 25 percent shortfall penalty.
Mistake two: missing the December 31 deadline. The first RMD has an April 1 grace period in the year after turning 73, but every subsequent RMD is December 31. A retiree who waits until the last week of December and asks the custodian to liquidate metal can hit a settlement delay that pushes the trade into January, missing the deadline. The custodian’s distribution paperwork should be filed by mid-November to avoid the year-end congestion.
Mistake three: forgetting the inherited IRA clock. A non-spouse beneficiary of a gold IRA inherited after January 1, 2020 has 10 years to empty the account. The IRS confirmed in 2024 that annual RMDs are required during years 1 through 9 if the decedent had already started RMDs. Skipping those annual draws triggers the 25 percent penalty even though the 10-year deadline has not yet arrived.
Mistake four: assuming the Roth IRA is RMD-free for the beneficiary. A Roth IRA is RMD-free for the original owner but NOT for a non-spouse beneficiary. The inherited Roth still falls under the 10-year rule (or the eligible-designated-beneficiary stretch for the limited categories). The withdrawals are tax-free, but the account must still empty within the 10-year window.
Before you finalize your custodian setup for 2026 RMDs, the OPRS dealer warning list documents which buy-back desks have a track record of clean RMD-spread execution and which do not. We track 3 of 27+ gold IRA dealers reviewed by OPRS as making the 2026 trusted list.
SECURE 2.0 changes that still confuse retirees
Three SECURE 2.0 provisions have reshaped the RMD landscape since 2023. Some retirees still operate on pre-2023 rules.
- Starting age rose from 72 to 73 in 2023 (Section 107), and rises to 75 in 2033. A 1959-born retiree starts RMDs in 2032; a 1960-born retiree starts in 2035.
- The penalty dropped from 50 percent to 25 percent (Section 302), with a 10 percent reduced rate if corrected within the SECURE 2.0 correction window. Pre-2023 the 50 percent rate was the headline; some advisors still cite it incorrectly.
- Roth 401(k) RMDs are eliminated for the original participant starting in 2024 (Section 325). This matters for retirees who rolled a Roth 401(k) into a Roth IRA. The Roth IRA was already RMD-free; the Roth 401(k) is now aligned.
The QCD indexing under Section 307 is the change most relevant for charitably inclined gold IRA holders. The cap was $100,000 fixed for two decades; SECURE 2.0 indexed it starting in 2024, and the figure rises with inflation each year. Verify the current cap on the IRS COLA schedule before initiating any QCD transfer.
The tables themselves are straightforward arithmetic. The decisions that actually determine your after-tax outcome sit upstream. Four questions matter: which table applies given your spousal age gap, whether to take the RMD in cash or in-kind, whether a QCD reduces the income hit, and whether your custodian executes cleanly inside the December 31 window.
Pull the prior-year December 31 valuation from your gold IRA statement, look up your factor, and confirm the figure with your CPA before submitting the distribution request.
If you are still in the custodian-selection phase, the dealer track record on RMD execution is the single most useful filter. Industry-reported around $50,000 in eligible IRA or 401(k) balance is the typical floor several established operators use for self-directed setups, but the relevant question is buy-back spread and storage fee disclosure, not minimum balance alone.
Sources cited
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs), Appendix B (Uniform Lifetime, Joint Life, Single Life tables)
- 26 CFR 1.401(a)(9)-9: Life expectancy and distribution period tables
- 26 U.S. Code Section 401(a)(9): Required distributions
- SECURE 2.0 Act of 2022 (Congress.gov), Sections 107, 302, 307, 325
- Federal Register: Required Minimum Distributions final rule (July 19, 2024)
- IRS retirement topics: required minimum distributions (RMDs)
- IRS COLA increases for dollar limitations on benefits and contributions (current QCD cap schedule)
- IRS Form 5329: Additional Taxes on Qualified Plans (used to report the RMD shortfall and request the reduced 10 percent penalty)