Life
Expectancy Tables
For Required Minimum Distributions
Distributions from traditional IRAs and other qualified retirement plans are required
after age 70 1/2 for account owners and after inheritance by beneficiaries.
Beneficiaries of Roth IRAs also are required to take RMDs. RMDs
are calculated by using life expectancy tables provided by the IRS. You can use
the original tables from the 1987 proposed regulations, and those still are
required when the IRA owner is married to someone who is more than 10 years
younger. But it generally is more beneficial to use the Uniform Distribution
Tables below. The table headings describe which IRA owners or beneficiaries
should use the tables. For questions, to view the original tables, or to verify
the tables are correct, consult IRS Publication 590 at www.irs.gov.
Uniform Distribution Tables
|
Table III, Uniform Lifetime TableFor
use by unmarried owners, married owners whose spouses are not more than 10
years younger, and married owners whose spouses are not the sole
beneficiaries of their IRAs |
|
|
|
Distribution
|
Age
|
Period
|
70 |
27.4 |
71 |
26.5 |
72 |
25.6 |
73 |
24.7 |
74 |
23.8 |
75 |
22.9 |
76 |
22.0 |
77 |
21.2 |
78 |
20.3 |
79 |
19.5 |
80 |
18.7 |
81 |
17.9 |
82 |
17.1 |
83 |
16.3 |
84 |
15.5 |
85 |
14.8 |
86 |
14.1 |
87 |
13.4 |
88 |
12.7 |
89 |
12.0 |
90 |
11.4 |
91 |
10.8 |
92 |
10.2 |
93 |
9.6 |
94 |
9.1 |
95 |
8.6 |
96 |
8.1 |
97 |
7.6 |
98 |
7.1 |
99 |
6.7 |
100 |
6.3 |
101 |
5.9 |
102 |
5.5 |
103 |
5.2 |
104 |
4.9 |
105 |
4.5 |
106 |
4.2 |
107 |
3.9 |
108 |
3.7 |
109 |
3.4 |
110 |
3.1 |
111 |
2.9 |
112 |
2.6 |
113 |
2.4 |
114 |
2.1 |
115+ |
1.9 |
|
|
Table I
Single Life Expectancy For Use by Beneficiaries
|
Age |
Life
Expectancy |
0 |
82.4 |
1 |
81.6 |
2 |
80.6 |
3 |
79.7 |
4 |
78.7 |
5 |
77.7 |
6 |
76.7 |
7 |
75.8 |
8 |
74.8 |
9 |
73.8 |
10 |
72.8 |
11 |
71.8 |
12 |
70.8 |
13 |
69.9 |
14 |
68.9 |
15 |
67.9 |
16 |
66.9 |
17 |
66.0 |
18 |
65.0 |
19 |
64.0 |
20 |
63.0 |
21 |
62.1 |
22 |
61.1 |
23 |
60.1 |
24 |
59.1 |
25 |
58.2 |
26 |
57.2 |
27 |
56.2 |
28 |
55.3 |
29 |
54.3 |
30 |
53.3 |
31 |
52.4 |
32 |
51.4 |
33 |
50.4 |
34 |
49.4 |
35 |
48.5 |
36 |
47.5 |
37 |
46.5 |
38 |
45.6 |
39 |
44.6 |
40 |
43.6 |
41 |
42.7 |
42 |
41.7 |
43 |
40.7 |
44 |
39.8 |
45 |
38.8 |
46 |
37.9 |
47 |
37.0 |
48 |
36.0 |
49 |
35.1 |
50 |
34.2 |
51 |
33.3 |
52 |
32.3 |
53 |
31.4 |
54 |
30.5 |
55 |
29.6 |
56 |
28.7 |
57 |
27.9 |
58 |
27.0 |
59 |
26.1 |
60 |
25.2 |
61 |
24.4 |
62 |
23.5 |
63 |
22.7 |
64 |
21.8 |
65 |
21.0 |
66 |
20.2 |
67 |
19.4 |
68 |
18.6 |
69 |
17.8 |
70 |
17.0 |
71 |
16.3 |
72 |
15.5 |
73 |
14.8 |
74 |
14.1 |
75 |
13.4 |
76 |
12.7 |
77 |
12.1 |
78 |
11.4 |
79 |
10.8 |
80 |
10.2 |
81 |
9.7 |
82 |
9.1 |
83 |
8.6 |
84 |
8.1 |
85 |
7.6 |
86 |
7.1 |
87 |
6.7 |
88 |
6.3 |
89 |
5.9 |
90 |
5.5 |
91 |
5.2 |
92 |
4.9 |
93 |
4.6 |
94 |
4.3 |
95 |
4.1 |
96 |
3.8 |
97 |
3.6 |
98 |
3.4 |
99 |
3.1 |
100 |
2.9 |
101 |
2.7 |
102 |
2.5 |
103 |
2.3 |
104 |
2.1 |
105 |
1.9 |
106 |
1.7 |
107 |
1.5 |
108 |
1.4 |
109 |
1.2 |
110 |
1.1 |
111+ |
1.0 |
|