Irs Single Life Expectancy Table. The irs life expectancy (le) tables used to calculate required minimum distributions (rmds) will change in 2022. If you must use table i, your life expectancy for 2021 is listed in the table next to your age as of your birthday in 2021.
The single life expectancy table is used to calculate rmds from inherited iras for beneficiaries who inherited iras prior to the passage of the secure act which became effective jan. The irs has released new life expectancy tables for calculating required minimum distributions (rmds) for 2022. A 75 year old surviving spouse who is a sole beneficiary applying the single life table under the former tables would use a life expectancy of 13.4 years to calculate required minimum distributions and now under the new single life table will use a life expectancy of 14.8 years for years beginning in 2022.
IRS Proposes Changes to Life Expectancy Tables for
Ira owner dies before required beginning date: Designated beneficiaries use this single life expectancy table based on their age in the year after the ira owner's death. Reduce beginning life expectancy by 1 for each subsequent year; That factor is reduced by one for each succeeding distribution year.
