Required Minimum Distributions—
Single Life Expectancy Table
The Single Life Expectancy Table is used in place of the Uniform Lifetime Table for eligible designated beneficiaries who need to take RMDs from an inherited IRA or plan account.
The table below applies to distribution calendar years (as defined in §1.401(a)(9)-5, Q&A-1(b)) beginning on or after January 1, 2022.
|
|
Life |
|
Life |
|
Life |
|
Life |
|
Life |
||||
|
0 |
84.6 |
26 |
59.2 |
52 |
34.3 |
78 |
12.6 |
104 |
2.2 |
||||
|
1 |
83.7 |
27 |
58.2 |
53 |
33.4 |
79 |
11.9 |
105 |
2.1 |
||||
|
2 |
82.8 |
28 |
57.3 |
54 |
32.5 |
80 |
11.2 |
106 |
2.1 |
||||
|
3 |
81.8 |
29 |
56.3 |
55 |
31.6 |
81 |
10.5 |
107 |
2.1 |
||||
|
4 |
80.8 |
30 |
55.3 |
56 |
30.6 |
82 |
9.9 |
108 |
2.0 |
||||
|
5 |
79.8 |
31 |
54.4 |
57 |
29.8 |
83 |
9.3 |
109 |
2.0 |
||||
|
6 |
78.8 |
32 |
53.4 |
58 |
28.9 |
84 |
8.7 |
110 |
2.0 |
||||
|
|
Life |
|
Life |
|
Life |
|
Life |
|
Life |
||||
|
7 |
77.9 |
33 |
52.5 |
59 |
28.0 |
85 |
8.1 |
111 |
2.0 |
||||
|
8 |
76.9 |
34 |
51.5 |
60 |
27.1 |
86 |
7.6 |
112 |
2.0 |
||||
|
9 |
75.9 |
35 |
50.5 |
61 |
26.2 |
87 |
7.1 |
113 |
1.9 |
||||
|
10 |
74.9 |
36 |
49.6 |
62 |
25.4 |
88 |
6.6 |
114 |
1.9 |
||||
|
11 |
73.9 |
37 |
48.6 |
63 |
24.5 |
89 |
6.1 |
115 |
1.8 |
||||
|
12 |
72.9 |
38 |
47.7 |
64 |
23.7 |
90 |
5.7 |
116 |
1.8 |
||||
|
13 |
71.9 |
39 |
46.7 |
65 |
22.9 |
91 |
5.3 |
117 |
1.6 |
||||
|
14 |
70.9 |
40 |
45.7 |
66 |
22.0 |
92 |
4.9 |
118 |
1.4 |
||||
|
15 |
69.9 |
41 |
44.8 |
67 |
21.2 |
93 |
4.6 |
119 |
1.1 |
||||
|
|
Life |
|
Life |
|
Life |
|
Life |
|
Life |
||||
|
16 |
69.0 |
42 |
43.8 |
68 |
20.4 |
94 |
4.3 |
120+ |
1.0 |
||||
|
17 |
68.0 |
43 |
42.9 |
69 |
19.6 |
95 |
4.0 |
|
|
||||
|
18 |
67.0 |
44 |
41.9 |
70 |
18.8 |
96 |
3.7 |
|
|
||||
|
19 |
66.0 |
45 |
41.0 |
71 |
18.0 |
97 |
3.4 |
|
|
||||
|
20 |
65.0 |
46 |
40.0 |
72 |
17.2 |
98 |
3.2 |
|
|
||||
|
21 |
64.1 |
47 |
39.0 |
73 |
16.4 |
99 |
3.0 |
|
|
||||
|
22 |
63.1 |
48 |
38.1 |
74 |
15.6 |
100 |
2.8 |
|
|
||||
|
23 |
62.1 |
49 |
37.1 |
75 |
14.8 |
101 |
2.6 |
|
|
||||
|
24 |
61.1 |
50 |
36.2 |
76 |
14.1 |
102 |
2.5 |
|
|
||||
|
25 |
60.2 |
51 |
35.3 |
77 |
13.3 |
103 |
2.3 |
|
|
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