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This table is used only for lifetime distributions and only when the spousal exception applies (when the spouse is the sole beneficiary for the entire year and is more than 10 years younger than the IRA owner). Beneficiaries never use this table.

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 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.

If you are covered by a retirement plan at work, use this IRS table to determine if you can deduct your 2021 Traditional IRA contribution:

If Your Filing Status Is...	And Your Modified AGI Is...	Then You Can Take...
Single, head of household	$66,000 or less	a full deduction up to the amount of your contribution limit.
	more than $66,000 but less than $76,000	a partial deduction.
	$76,000 or more	no deduction.
Married filing jointly or qualifying widow(er)	$105,000 or less	a full deduction up to the amount of your contribution limit.
	more than $105,000 but less than $125,000	a partial deduction.
	$125,000 or more	no deduction.
Married filing separately	less than $10,000	a partial deduction.
	$10,000 or more	no deduction.
If you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the "Single" filing status.

If you aren't covered by a retirement plan at work or one isn't offered, use this IRS table to determine if you can deduct your 2021 Traditional IRA contribution:

If Your Filing Status Is...	And Your Modified AGI Is...	Then You Can Take...
Single, head of household, or qualifying widow(er)	any amount	a full deduction up to the amount of your contribution limit.
Married filing jointly or separately with a spouse who is not covered by a plan at work	any amount	a full deduction up to the amount of your contribution limit.
Married filing jointly with a spouse who is covered by a plan at work	$198,000 or less	a full deduction up to the amount of your contribution limit.
	more than $198,000 but less than $208,000	a partial deduction.
	$208,000 or more	no deduction.
Married filing separately with a spouse who is covered by a plan at work	less than $10,000	a partial deduction.
	$10,000 or more	no deduction.
If you file separately and did not live with your spouse at any time during the year, your IRA deduction is determined under the "Single" filing status.

Marginal Tax Rate	Single	Married Filing Jointly or Qualifying Widow(er)	Married Filing Separately
10%	$0 - $9,950	$0 - $19,900	$0 - $9,875
12%	$9,951 - $40,525	$19,901 - $81,050	$9,876 - $40,125
22%	$40,526 - $86,375	$81,051 - $172,750	$40,126 - $85,525
24%	$86,376 - $164,925	$172,751 - $329,850	$85,526- $163,300
32%	$164,926 - $209,425	$329,851 - $418,850	$163,301- $207,350
35%	$209,426 - $523,600	$418,851 - $628,300	$207,351- $311,025
37%	Over $523,600	Over $628,300	Over $311,025

When owners of a Traditional IRA reach age 72, they are required to take annual minimum distributions. The amount changes each year. Simply divide your IRA's value at the end of the prior year by the distribution factor listed next to your age in the following IRS charts:

Quick Fact Sheet – Roth IRA Contributions Copyright 2021 Ed Slott and Company, LLC

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 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.

This table is used only for lifetime distributions and only when the spousal exception applies (when the spouse is the sole beneficiary for the entire year and is more than 10 years younger than the IRA owner). Beneficiaries never use this table.

This table is the 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 Lifetime Table is never used by IRA beneficiaries to compute required distributions on their inherited IRAs.

When owners of a Traditional IRA reach age 72, they are required to take annual minimum distributions. The amount changes each year. Simply divide your IRA's value at the end of the prior year by the distribution factor listed next to your age in the following IRS charts: