IRS Uniform Life Table – 2022
| 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 |
| |
|
|
|