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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