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 |