Uniform Lifetime Table – 2022 and thereafter | |||
(For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs) | |||
Age | Distribution Period | Age | Distribution Period |
72 | 27.4 | 96 | 8.4 |
73 | 26.5 | 97 | 7.8 |
74 | 25.5 | 98 | 7.3 |
75 | 24.6 | 99 | 6.8 |
76 | 23.7 | 100 | 6.4 |
77 | 22.9 | 101 | 6.0 |
78 | 22.0 | 102 | 5.6 |
79 | 21.1 | 103 | 5.2 |
80 | 20.2 | 104 | 4.9 |
81 | 19.4 | 105 | 4.6 |
82 | 18.5 | 106 | 4.3 |
83 | 17.7 | 107 | 4.1 |
84 | 16.8 | 108 | 3.9 |
85 | 16.0 | 109 | 3.7 |
86 | 15.2 | 110 | 3.5 |
87 | 14.4 | 111 | 3.4 |
88 | 13.7 | 112 | 3.3 |
89 | 12.9 | 113 | 3.1 |
90 | 12.2 | 114 | 3.0 |
91 | 11.5 | 115 | 2.9 |
92 | 10.8 | 116 | 2.8 |
93 | 10.1 | 117 | 2.7 |
94 | 9.5 | 118 | 2.5 |
95 | 8.9 | 119 | 2.3 |
120+ | 2.0 | ||