New 2022 IRS Life Expectancy Tables Available Here | Ed Slott and Company, LLC

New 2022 IRS Life Expectancy Tables Available Here

By Sarah Brenner, JD
Director of Retirement Education
Follow Us on Twitter: @theslottreport



The IRS has released new life expectancy tables for calculating required minimum distributions (RMDs) for 2022. The most commonly used tables are the Uniform Lifetime and the Single Life Expectancy Tables.  The Uniform Lifetime Table is used by most IRA owners who need to take 2022 lifetime RMDs. The Single Life Expectancy Table is used by IRA beneficiaries who must take an annual RMD for 2022.

We have been getting a lot of questions from our readers asking where they can find these tables. For your convenience the Slott Report is providing them below. For future reference, you can also find the new tables (as well as other updated information for 2022) on our website at IRA and Tax Tables 2022 | Ed Slott and Company, LLC (irahelp.com)


Uniform Table

To be used for 2022 and later-year RMDs

Age of IRA Owner or Plan Participant

Life Expectancy (in years)

72

27.4

73

26.5

74

25.5

75

24.6

76

23.7

77

22.9

78

22.0

79

21.1

80

20.2

81

19.4

82

18.5

83

17.7

84

16.8

85

16.0

86

15.2

87

14.4

88

13.7

89

12.9

90

12.2

91

11.5

92

10.8

93

10.1

94

9.5

95

8.9

96

8.4

97

7.8

98

7.3

99

6.8

100

6.4

101

6.0

102

5.6

103

5.2

104

4.9

105

4.6

106

4.3

107

4.1

108

3.9

109

3.7

110

3.5

111

3.4

112

3.3

113

3.1

114

3.0

115

2.9

116

2.8

117

2.7

118

2.5

119

2.3

120+

2.0

 

Single Life Expectancy Table

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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