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This table generally applies for distribution calendar years beginning on or after January 1, 2022. 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.

Note: Don't use the table above if your spouse is the sole beneficiary of your IRA and is more than 10 years younger than you. Refer to publication 590-B for Joint Life & Last Survivor Expectancy Table.

If the sole beneficiary of your IRA is your spouse and your spouse is more than 10 years younger than you, use the life expectancy from Table II (Joint Life and Last Survivor Expectancy) in Appendix B.

** The Uniform Lifetime Table can be used by all IRA owners, unless their sole beneficiary for the entire year is their spouse who is more than 10 years younger. In that case, the regular Joint Life Expectancy Table is used, which could reduce the RMD even further.

equired distributions. Most IRA owners will use this table, but there is one exception. If the spouse is the sole beneficiary for the entire year AND is more than 10 years younger than the IRA owner, do not use this Uniform Lifetime Table. Instead, use the actual ages of both spouses based on the Joint Life Table. This will result in a longer life expectancy and a smaller

How to use the right life expectancy table to calculate RMDs for inherited IRAs.

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.

(For Use by Beneficiaries) ... SINGLE LIFE EXPECTANCY TABLE (01/2022) RETSLET PAGE 1 OF 2 NY CS 10152457 01/2022

ignated Beneficiaries (EDBs) and for designated beneficiaries who inherited before 2020. It is never to be used by IRA owners or plan participants to calculate lifetime required distributions. This is a recalculating table (meaning you get a new life expectancy for every year you live), but only a spouse beneficiary who is the sole beneficiary can go back to the table each year and recalculate ...

A non-spouse bene ciary cannot recalculate and would only use this table to compute the rst year’s required distribution for the inherited IRA. e life expectancy will then be reduced by one year for each succeeding year. From: www.irs.gov

Take-Away: Beneficiaries of retirement accounts, both IRAs and employer qualified plans, must take required minimum distributions (RMDs) from their inherited IRA. When the RMD is an annual obligation, the IRS’s Single Life Expectancy Table must be used to identify the denominator for the RMD’s calculation. Background: There is no required annual minimum distribution (RMD) calculation if an ...

Required Minimum Distributions for IRA Beneficiaries ... * Table 1 - Single Life Expectancy, Appendix C, Publication 590, Individual Retirement Arrangements (IRAs).

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.

A non-spouse bene ciary cannot recalculate and would only use this table to compute the rst year’s required distribution for the inherited IRA. e life expectancy will then be reduced by one year for each succeeding year.

The Single Life Expectancy Table - used only by eligible designated beneficiaries of retirement accounts or IRAs inherited after 2019. Beneficiaries of owners who died before 2020 would use the new version of this table for RMDs in 2022 and future years if they elected to stretch distributions over their life expectancy.

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.

The information provided by Fidelity Investments is general in nature and should not be considered legal or tax advice. Fidelity does not provide legal or tax advice. Consult with a legal or tax professional regarding your unique tax situations. Source: Internal Revenue Service, Supplement to Publication 590, Table 1, Single Life Expectancy Table.

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.

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.