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By Sarah Brenner, JD
Director of Retirement EducationThe 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
https://www.irahelp.com/slottreport/new-2022-irs-life-expectancy-tables-available-here