Uniform Distribution Table |
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This table is the new life expectancy table to be used by all IRA owners to calculate lifetime distributions (unless your beneficiary is your spouse who is more than 10 years younger than you). In that case, you would not use this table, you would use the actual joint life expectancy of you and your spouse based on the regular joint life expectancy table. The Uniform Distribution Table is never used by IRA beneficiaries to compute required distributions on their inherited IRAs.
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Age of
IRA Owner or Plan Participant
| Life Expectancy
(in years)
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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 and older | 1.9 |
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Single Life Expectancy Table for Inherited IRAs |
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(to be used for calculating post-death required distributions to beneficiaries)
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Designated beneficiaries use this single life expectancy table based on their age in the year after the IRA owner's death. That factor is reduced by one for each succeeding distribution year. Spouse beneficiaries who do not elect to the roll the IRA over or treat it as their own, also use the single life table, but they can recalculate each year.
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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 |
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