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This table sets forth the life expectancy of an individual at each age. Transition rules under the regulations may apply to certain beneficiaries when the original account owner or their surviving spouse died before January 1, 2022.
Table I (Single Life Expectancy). Use Table I for years after the year of the owner’s death if you are the owner’s eligible designated beneficiary or their designated spousal beneficiary.
* Table 1 - Single Life Expectancy, Appendix B, Publication 590-B. Page Last Reviewed or Updated: 22-Aug-2024. Learn the required minimum distributions for your designated IRA beneficiaries.
The RMD Table for 2024 covers what you should know about 2024 start dates for different kinds of accounts. What's new with required minimum distributions? We cover the basics here.
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.
Table I (Single Life Expectancy) is used for beneficiaries who are not the spouse of the IRA owner. Table II (Joint Life and Last Survivor Expectancy) is used for owners whose spouses are more than 10 years younger and are the IRA’s sole beneficiaries.
2021 Single Life Expectancy 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 ...