Uniform lifetime table for calculating minimum distributions

By Sarah Brenner, JD
Director of Retirement Education
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Content Citation Guidelines
Which life expectancy table is used for RMD?
Is there a new RMD table for 2022 IRS?
How do I calculate my required minimum distribution table?
How do I calculate my RMD for 2022 IRS?

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)

84.6

83.7

82.8

81.8

80.8

79.8

44.8

43.8

42.9

41.9

41.0

10.5

9.9

9.3

8.7

8.1

78.8

77.9

76.9

75.9

74.9

40.0

39.0

38.1

37.1

36.2

7.6

7.1

6.6

6.1

5.7

73.9

72.9

71.9

70.9

69.9

35.3

34.3

33.4

32.5

31.6

5.3

4.9

4.6

4.3

4.0

69.0

68.0

67.0

66.0

65.0

30.6

29.8

28.9

28.0

27.1

100

3.7

3.4

3.2

3.0

2.8

64.1

63.1

62.1

61.1

60.2

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

59.2

58.2

57.3

56.3

55.3

22.0

21.2

20.4

19.6

18.8

106

107

108

109

110

2.1

2.0

54.4

53.4

52.5

51.5

50.5

18.0

17.2

16.4

15.6

14.8

111

112

113

114

115

2.0

1.9

1.8

49.6

48.6

47.7

46.7

45.7

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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Which life expectancy table is used for RMD?

The single life expectancy table is used to calculate RMDs from inherited IRAs for IRA beneficiaries who inherited their IRAs from a deceased IRA owner who died before Jan.

Is there a new RMD table for 2022 IRS?

Any RMDs for the year 2022 will start using the new table and distribution period factors. For all subsequent years after your reach your RMD age, including the year in which you were paid the first RMD by April 1, you must take the RMD by December 31 of that year.

How do I calculate my required minimum distribution table?

To calculate your required minimum distribution, simply divide the year-end value of your IRA or retirement account by the distribution period value that matches your age on Dec. 31st each year. Every age beginning at 72 has a corresponding distribution period, so you must calculate your RMD every year.

How do I calculate my RMD for 2022 IRS?

Generally, a RMD is calculated for each account by dividing the prior December 31 balance of that IRA or retirement plan account by a life expectancy factor that the IRS publishes in Tables in Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs).