2022 Single Life Expectancy Table | Ed Slott and Company, LLC

2022 Single Life Expectancy Table

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 roll the IRA over or treat it as their own also use the single life table, but they can look up their age each year.

To be used beginning with 2022 RMDs

 

(To be used for calculating post-death required distributions to beneficiaries)

 

Age of

IRA or Plan Beneficiary

Life Expectancy

(in years)

Age of

IRA or Plan Beneficiary

Life Expectancy (in years)

Age of

IRA or Plan Beneficiary

Life Expectancy

(in years)

0

1

2

3

4

5

 

84.6

83.7

82.8

81.8

80.8

79.8

 

 

41

42

43

44

45

 

 

44.8

43.8

42.9

41.9

41.0

 

81

82

83

84

85

 

 

10.5

9.9

9.3

8.7

8.1

 

6

7

8

9

10

78.8

77.9

76.9

75.9

74.9

46

47

48

49

50

40.0

39.0

38.1

37.1

36.2

86

87

88

89

90

7.6

7.1

6.6

6.1

5.7

 

11

12

13

14

15

73.9

72.9

71.9

70.9

69.9

 

51

52

53

54

55

35.3

34.3

33.4

32.5

31.6

91

92

93

94

95

 

5.3

4.9

4.6

4.3

4.0

 

16

17

18

19

20

 

69.0

68.0

67.0

66.0

65.0

56

57

58

59

60

30.6

29.8

28.9

28.0

27.1

 

96

97

98

99

100

 

3.7

3.4

3.2

3.0

2.8

21

22

23

24

25

 

64.1

63.1

62.1

61.1

60.2

 

61

62

63

64

65

26.2

25.4

24.5

23.7

22.9

101

102

103

        104

        105

 

2.6

2.5

2.3

2.2

2.1

26

27

28

29

30

59.2

58.2

57.3

56.3

55.3

66

67

68

69

70

 

22.0

21.2

20.4

19.6

18.8

106

107

108

109

110

2.1

2.1

2.0

2.0

2.0

 

31

32

33

34

35

54.4

53.4

52.5

51.5

50.5

 

71

72

73

74

75

18.0

17.2

16.4

15.6

14.8

111

112

113

114

115

 

2.0

2.0

1.9

1.9

1.8

36

37

38

39

40

 

49.6

48.6

47.7

46.7

45.7

76

77

78

79

80

14.1

13.3

12.6

11.9

11.2

116

117

118

119

120+

1.8

1.6

1.4

1.1

1.0

 

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