The previous record low for the ceremony was in 2008, when No Country for Old Men won best picture.
The ratings for Sunday’s ceremony do not include digital or mobile viewers.
US president Donald Trump has mocked the ratings for the 2018 Academy Awards, which were the lowest ever recorded, according to Nielsen viewing figures for the ceremony.
26.5m US viewers watched the ABC network’s live broadcast of the four-hour show, a 16% drop from the 32.9m who tuned in for the awards in 2017.