{
  "version": "2026.1",
  "generated_by": "scripts/gen_single_life_table_dataset.mjs — primary transcription of T.D. 9930 (85 FR 72472) cross-checked age-by-age, both directions, against frontend/js/calc/constants-2026.js (QCConstants.SINGLE_LIFE_TABLE, the mirror shipped with /inherited-ira-rmd/), plus 13 assertions against the live pages that print these divisors",
  "source": "IRS Single Life Expectancy Table, 26 CFR 1.401(a)(9)-9(b) (Table 1 to Paragraph (b)); also printed as Table I in IRS Publication 590-B, Appendix B",
  "primary_source": {
    "regulation": "26 CFR 1.401(a)(9)-9(b)",
    "document": "T.D. 9930",
    "title": "Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions",
    "federal_register_citation": "85 FR 72472",
    "fr_doc": "FR Doc. 2020-24723",
    "published": "2020-11-12",
    "applicability": "distribution calendar years beginning on or after January 1, 2022",
    "url": "https://www.govinfo.gov/content/pkg/FR-2020-11-12/html/2020-24723.htm",
    "index_url": "https://www.federalregister.gov/documents/2020/11/12/2020-24723/updated-life-expectancy-and-distribution-period-tables-used-for-purposes-of-determining-minimum",
    "retrieved": "2026-08-12"
  },
  "status": "OFFICIAL — static regulation, applicable to distribution calendar years beginning on or after January 1, 2022; not indexed annually",
  "generated_at": "2026-08-12T16:52:55.837Z",
  "age_count": 121,
  "fields": [
    "age",
    "age_label",
    "life_expectancy_years",
    "life_expectancy_number",
    "pct_of_balance_first_year"
  ],
  "rows": [
    {
      "age": 0,
      "age_label": "0",
      "life_expectancy_years": "84.6",
      "life_expectancy_number": 84.6,
      "pct_of_balance_first_year": 1.18
    },
    {
      "age": 1,
      "age_label": "1",
      "life_expectancy_years": "83.7",
      "life_expectancy_number": 83.7,
      "pct_of_balance_first_year": 1.19
    },
    {
      "age": 2,
      "age_label": "2",
      "life_expectancy_years": "82.8",
      "life_expectancy_number": 82.8,
      "pct_of_balance_first_year": 1.21
    },
    {
      "age": 3,
      "age_label": "3",
      "life_expectancy_years": "81.8",
      "life_expectancy_number": 81.8,
      "pct_of_balance_first_year": 1.22
    },
    {
      "age": 4,
      "age_label": "4",
      "life_expectancy_years": "80.8",
      "life_expectancy_number": 80.8,
      "pct_of_balance_first_year": 1.24
    },
    {
      "age": 5,
      "age_label": "5",
      "life_expectancy_years": "79.8",
      "life_expectancy_number": 79.8,
      "pct_of_balance_first_year": 1.25
    },
    {
      "age": 6,
      "age_label": "6",
      "life_expectancy_years": "78.8",
      "life_expectancy_number": 78.8,
      "pct_of_balance_first_year": 1.27
    },
    {
      "age": 7,
      "age_label": "7",
      "life_expectancy_years": "77.9",
      "life_expectancy_number": 77.9,
      "pct_of_balance_first_year": 1.28
    },
    {
      "age": 8,
      "age_label": "8",
      "life_expectancy_years": "76.9",
      "life_expectancy_number": 76.9,
      "pct_of_balance_first_year": 1.3
    },
    {
      "age": 9,
      "age_label": "9",
      "life_expectancy_years": "75.9",
      "life_expectancy_number": 75.9,
      "pct_of_balance_first_year": 1.32
    },
    {
      "age": 10,
      "age_label": "10",
      "life_expectancy_years": "74.9",
      "life_expectancy_number": 74.9,
      "pct_of_balance_first_year": 1.34
    },
    {
      "age": 11,
      "age_label": "11",
      "life_expectancy_years": "73.9",
      "life_expectancy_number": 73.9,
      "pct_of_balance_first_year": 1.35
    },
    {
      "age": 12,
      "age_label": "12",
      "life_expectancy_years": "72.9",
      "life_expectancy_number": 72.9,
      "pct_of_balance_first_year": 1.37
    },
    {
      "age": 13,
      "age_label": "13",
      "life_expectancy_years": "71.9",
      "life_expectancy_number": 71.9,
      "pct_of_balance_first_year": 1.39
    },
    {
      "age": 14,
      "age_label": "14",
      "life_expectancy_years": "70.9",
      "life_expectancy_number": 70.9,
      "pct_of_balance_first_year": 1.41
    },
    {
      "age": 15,
      "age_label": "15",
      "life_expectancy_years": "69.9",
      "life_expectancy_number": 69.9,
      "pct_of_balance_first_year": 1.43
    },
    {
      "age": 16,
      "age_label": "16",
      "life_expectancy_years": "69.0",
      "life_expectancy_number": 69,
      "pct_of_balance_first_year": 1.45
    },
    {
      "age": 17,
      "age_label": "17",
      "life_expectancy_years": "68.0",
      "life_expectancy_number": 68,
      "pct_of_balance_first_year": 1.47
    },
    {
      "age": 18,
      "age_label": "18",
      "life_expectancy_years": "67.0",
      "life_expectancy_number": 67,
      "pct_of_balance_first_year": 1.49
    },
    {
      "age": 19,
      "age_label": "19",
      "life_expectancy_years": "66.0",
      "life_expectancy_number": 66,
      "pct_of_balance_first_year": 1.52
    },
    {
      "age": 20,
      "age_label": "20",
      "life_expectancy_years": "65.0",
      "life_expectancy_number": 65,
      "pct_of_balance_first_year": 1.54
    },
    {
      "age": 21,
      "age_label": "21",
      "life_expectancy_years": "64.1",
      "life_expectancy_number": 64.1,
      "pct_of_balance_first_year": 1.56
    },
    {
      "age": 22,
      "age_label": "22",
      "life_expectancy_years": "63.1",
      "life_expectancy_number": 63.1,
      "pct_of_balance_first_year": 1.58
    },
    {
      "age": 23,
      "age_label": "23",
      "life_expectancy_years": "62.1",
      "life_expectancy_number": 62.1,
      "pct_of_balance_first_year": 1.61
    },
    {
      "age": 24,
      "age_label": "24",
      "life_expectancy_years": "61.1",
      "life_expectancy_number": 61.1,
      "pct_of_balance_first_year": 1.64
    },
    {
      "age": 25,
      "age_label": "25",
      "life_expectancy_years": "60.2",
      "life_expectancy_number": 60.2,
      "pct_of_balance_first_year": 1.66
    },
    {
      "age": 26,
      "age_label": "26",
      "life_expectancy_years": "59.2",
      "life_expectancy_number": 59.2,
      "pct_of_balance_first_year": 1.69
    },
    {
      "age": 27,
      "age_label": "27",
      "life_expectancy_years": "58.2",
      "life_expectancy_number": 58.2,
      "pct_of_balance_first_year": 1.72
    },
    {
      "age": 28,
      "age_label": "28",
      "life_expectancy_years": "57.3",
      "life_expectancy_number": 57.3,
      "pct_of_balance_first_year": 1.75
    },
    {
      "age": 29,
      "age_label": "29",
      "life_expectancy_years": "56.3",
      "life_expectancy_number": 56.3,
      "pct_of_balance_first_year": 1.78
    },
    {
      "age": 30,
      "age_label": "30",
      "life_expectancy_years": "55.3",
      "life_expectancy_number": 55.3,
      "pct_of_balance_first_year": 1.81
    },
    {
      "age": 31,
      "age_label": "31",
      "life_expectancy_years": "54.4",
      "life_expectancy_number": 54.4,
      "pct_of_balance_first_year": 1.84
    },
    {
      "age": 32,
      "age_label": "32",
      "life_expectancy_years": "53.4",
      "life_expectancy_number": 53.4,
      "pct_of_balance_first_year": 1.87
    },
    {
      "age": 33,
      "age_label": "33",
      "life_expectancy_years": "52.5",
      "life_expectancy_number": 52.5,
      "pct_of_balance_first_year": 1.9
    },
    {
      "age": 34,
      "age_label": "34",
      "life_expectancy_years": "51.5",
      "life_expectancy_number": 51.5,
      "pct_of_balance_first_year": 1.94
    },
    {
      "age": 35,
      "age_label": "35",
      "life_expectancy_years": "50.5",
      "life_expectancy_number": 50.5,
      "pct_of_balance_first_year": 1.98
    },
    {
      "age": 36,
      "age_label": "36",
      "life_expectancy_years": "49.6",
      "life_expectancy_number": 49.6,
      "pct_of_balance_first_year": 2.02
    },
    {
      "age": 37,
      "age_label": "37",
      "life_expectancy_years": "48.6",
      "life_expectancy_number": 48.6,
      "pct_of_balance_first_year": 2.06
    },
    {
      "age": 38,
      "age_label": "38",
      "life_expectancy_years": "47.7",
      "life_expectancy_number": 47.7,
      "pct_of_balance_first_year": 2.1
    },
    {
      "age": 39,
      "age_label": "39",
      "life_expectancy_years": "46.7",
      "life_expectancy_number": 46.7,
      "pct_of_balance_first_year": 2.14
    },
    {
      "age": 40,
      "age_label": "40",
      "life_expectancy_years": "45.7",
      "life_expectancy_number": 45.7,
      "pct_of_balance_first_year": 2.19
    },
    {
      "age": 41,
      "age_label": "41",
      "life_expectancy_years": "44.8",
      "life_expectancy_number": 44.8,
      "pct_of_balance_first_year": 2.23
    },
    {
      "age": 42,
      "age_label": "42",
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      "life_expectancy_number": 43.8,
      "pct_of_balance_first_year": 2.28
    },
    {
      "age": 43,
      "age_label": "43",
      "life_expectancy_years": "42.9",
      "life_expectancy_number": 42.9,
      "pct_of_balance_first_year": 2.33
    },
    {
      "age": 44,
      "age_label": "44",
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      "life_expectancy_number": 41.9,
      "pct_of_balance_first_year": 2.39
    },
    {
      "age": 45,
      "age_label": "45",
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      "life_expectancy_number": 41,
      "pct_of_balance_first_year": 2.44
    },
    {
      "age": 46,
      "age_label": "46",
      "life_expectancy_years": "40.0",
      "life_expectancy_number": 40,
      "pct_of_balance_first_year": 2.5
    },
    {
      "age": 47,
      "age_label": "47",
      "life_expectancy_years": "39.0",
      "life_expectancy_number": 39,
      "pct_of_balance_first_year": 2.56
    },
    {
      "age": 48,
      "age_label": "48",
      "life_expectancy_years": "38.1",
      "life_expectancy_number": 38.1,
      "pct_of_balance_first_year": 2.62
    },
    {
      "age": 49,
      "age_label": "49",
      "life_expectancy_years": "37.1",
      "life_expectancy_number": 37.1,
      "pct_of_balance_first_year": 2.7
    },
    {
      "age": 50,
      "age_label": "50",
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      "life_expectancy_number": 36.2,
      "pct_of_balance_first_year": 2.76
    },
    {
      "age": 51,
      "age_label": "51",
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      "life_expectancy_number": 35.3,
      "pct_of_balance_first_year": 2.83
    },
    {
      "age": 52,
      "age_label": "52",
      "life_expectancy_years": "34.3",
      "life_expectancy_number": 34.3,
      "pct_of_balance_first_year": 2.92
    },
    {
      "age": 53,
      "age_label": "53",
      "life_expectancy_years": "33.4",
      "life_expectancy_number": 33.4,
      "pct_of_balance_first_year": 2.99
    },
    {
      "age": 54,
      "age_label": "54",
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      "life_expectancy_number": 32.5,
      "pct_of_balance_first_year": 3.08
    },
    {
      "age": 55,
      "age_label": "55",
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      "life_expectancy_number": 31.6,
      "pct_of_balance_first_year": 3.16
    },
    {
      "age": 56,
      "age_label": "56",
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      "life_expectancy_number": 30.6,
      "pct_of_balance_first_year": 3.27
    },
    {
      "age": 57,
      "age_label": "57",
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      "life_expectancy_number": 29.8,
      "pct_of_balance_first_year": 3.36
    },
    {
      "age": 58,
      "age_label": "58",
      "life_expectancy_years": "28.9",
      "life_expectancy_number": 28.9,
      "pct_of_balance_first_year": 3.46
    },
    {
      "age": 59,
      "age_label": "59",
      "life_expectancy_years": "28.0",
      "life_expectancy_number": 28,
      "pct_of_balance_first_year": 3.57
    },
    {
      "age": 60,
      "age_label": "60",
      "life_expectancy_years": "27.1",
      "life_expectancy_number": 27.1,
      "pct_of_balance_first_year": 3.69
    },
    {
      "age": 61,
      "age_label": "61",
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      "life_expectancy_number": 26.2,
      "pct_of_balance_first_year": 3.82
    },
    {
      "age": 62,
      "age_label": "62",
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      "life_expectancy_number": 25.4,
      "pct_of_balance_first_year": 3.94
    },
    {
      "age": 63,
      "age_label": "63",
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      "life_expectancy_number": 24.5,
      "pct_of_balance_first_year": 4.08
    },
    {
      "age": 64,
      "age_label": "64",
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      "life_expectancy_number": 23.7,
      "pct_of_balance_first_year": 4.22
    },
    {
      "age": 65,
      "age_label": "65",
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      "life_expectancy_number": 22.9,
      "pct_of_balance_first_year": 4.37
    },
    {
      "age": 66,
      "age_label": "66",
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      "pct_of_balance_first_year": 4.55
    },
    {
      "age": 67,
      "age_label": "67",
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      "life_expectancy_number": 21.2,
      "pct_of_balance_first_year": 4.72
    },
    {
      "age": 68,
      "age_label": "68",
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      "life_expectancy_number": 20.4,
      "pct_of_balance_first_year": 4.9
    },
    {
      "age": 69,
      "age_label": "69",
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      "life_expectancy_number": 19.6,
      "pct_of_balance_first_year": 5.1
    },
    {
      "age": 70,
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      "life_expectancy_number": 18.8,
      "pct_of_balance_first_year": 5.32
    },
    {
      "age": 71,
      "age_label": "71",
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      "life_expectancy_number": 18,
      "pct_of_balance_first_year": 5.56
    },
    {
      "age": 72,
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      "life_expectancy_number": 17.2,
      "pct_of_balance_first_year": 5.81
    },
    {
      "age": 73,
      "age_label": "73",
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      "life_expectancy_number": 16.4,
      "pct_of_balance_first_year": 6.1
    },
    {
      "age": 74,
      "age_label": "74",
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      "pct_of_balance_first_year": 6.41
    },
    {
      "age": 75,
      "age_label": "75",
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      "life_expectancy_number": 14.8,
      "pct_of_balance_first_year": 6.76
    },
    {
      "age": 76,
      "age_label": "76",
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      "pct_of_balance_first_year": 7.09
    },
    {
      "age": 77,
      "age_label": "77",
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      "life_expectancy_number": 13.3,
      "pct_of_balance_first_year": 7.52
    },
    {
      "age": 78,
      "age_label": "78",
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      "life_expectancy_number": 12.6,
      "pct_of_balance_first_year": 7.94
    },
    {
      "age": 79,
      "age_label": "79",
      "life_expectancy_years": "11.9",
      "life_expectancy_number": 11.9,
      "pct_of_balance_first_year": 8.4
    },
    {
      "age": 80,
      "age_label": "80",
      "life_expectancy_years": "11.2",
      "life_expectancy_number": 11.2,
      "pct_of_balance_first_year": 8.93
    },
    {
      "age": 81,
      "age_label": "81",
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      "life_expectancy_number": 10.5,
      "pct_of_balance_first_year": 9.52
    },
    {
      "age": 82,
      "age_label": "82",
      "life_expectancy_years": "9.9",
      "life_expectancy_number": 9.9,
      "pct_of_balance_first_year": 10.1
    },
    {
      "age": 83,
      "age_label": "83",
      "life_expectancy_years": "9.3",
      "life_expectancy_number": 9.3,
      "pct_of_balance_first_year": 10.75
    },
    {
      "age": 84,
      "age_label": "84",
      "life_expectancy_years": "8.7",
      "life_expectancy_number": 8.7,
      "pct_of_balance_first_year": 11.49
    },
    {
      "age": 85,
      "age_label": "85",
      "life_expectancy_years": "8.1",
      "life_expectancy_number": 8.1,
      "pct_of_balance_first_year": 12.35
    },
    {
      "age": 86,
      "age_label": "86",
      "life_expectancy_years": "7.6",
      "life_expectancy_number": 7.6,
      "pct_of_balance_first_year": 13.16
    },
    {
      "age": 87,
      "age_label": "87",
      "life_expectancy_years": "7.1",
      "life_expectancy_number": 7.1,
      "pct_of_balance_first_year": 14.08
    },
    {
      "age": 88,
      "age_label": "88",
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      "life_expectancy_number": 6.6,
      "pct_of_balance_first_year": 15.15
    },
    {
      "age": 89,
      "age_label": "89",
      "life_expectancy_years": "6.1",
      "life_expectancy_number": 6.1,
      "pct_of_balance_first_year": 16.39
    },
    {
      "age": 90,
      "age_label": "90",
      "life_expectancy_years": "5.7",
      "life_expectancy_number": 5.7,
      "pct_of_balance_first_year": 17.54
    },
    {
      "age": 91,
      "age_label": "91",
      "life_expectancy_years": "5.3",
      "life_expectancy_number": 5.3,
      "pct_of_balance_first_year": 18.87
    },
    {
      "age": 92,
      "age_label": "92",
      "life_expectancy_years": "4.9",
      "life_expectancy_number": 4.9,
      "pct_of_balance_first_year": 20.41
    },
    {
      "age": 93,
      "age_label": "93",
      "life_expectancy_years": "4.6",
      "life_expectancy_number": 4.6,
      "pct_of_balance_first_year": 21.74
    },
    {
      "age": 94,
      "age_label": "94",
      "life_expectancy_years": "4.3",
      "life_expectancy_number": 4.3,
      "pct_of_balance_first_year": 23.26
    },
    {
      "age": 95,
      "age_label": "95",
      "life_expectancy_years": "4.0",
      "life_expectancy_number": 4,
      "pct_of_balance_first_year": 25
    },
    {
      "age": 96,
      "age_label": "96",
      "life_expectancy_years": "3.7",
      "life_expectancy_number": 3.7,
      "pct_of_balance_first_year": 27.03
    },
    {
      "age": 97,
      "age_label": "97",
      "life_expectancy_years": "3.4",
      "life_expectancy_number": 3.4,
      "pct_of_balance_first_year": 29.41
    },
    {
      "age": 98,
      "age_label": "98",
      "life_expectancy_years": "3.2",
      "life_expectancy_number": 3.2,
      "pct_of_balance_first_year": 31.25
    },
    {
      "age": 99,
      "age_label": "99",
      "life_expectancy_years": "3.0",
      "life_expectancy_number": 3,
      "pct_of_balance_first_year": 33.33
    },
    {
      "age": 100,
      "age_label": "100",
      "life_expectancy_years": "2.8",
      "life_expectancy_number": 2.8,
      "pct_of_balance_first_year": 35.71
    },
    {
      "age": 101,
      "age_label": "101",
      "life_expectancy_years": "2.6",
      "life_expectancy_number": 2.6,
      "pct_of_balance_first_year": 38.46
    },
    {
      "age": 102,
      "age_label": "102",
      "life_expectancy_years": "2.5",
      "life_expectancy_number": 2.5,
      "pct_of_balance_first_year": 40
    },
    {
      "age": 103,
      "age_label": "103",
      "life_expectancy_years": "2.3",
      "life_expectancy_number": 2.3,
      "pct_of_balance_first_year": 43.48
    },
    {
      "age": 104,
      "age_label": "104",
      "life_expectancy_years": "2.2",
      "life_expectancy_number": 2.2,
      "pct_of_balance_first_year": 45.45
    },
    {
      "age": 105,
      "age_label": "105",
      "life_expectancy_years": "2.1",
      "life_expectancy_number": 2.1,
      "pct_of_balance_first_year": 47.62
    },
    {
      "age": 106,
      "age_label": "106",
      "life_expectancy_years": "2.1",
      "life_expectancy_number": 2.1,
      "pct_of_balance_first_year": 47.62
    },
    {
      "age": 107,
      "age_label": "107",
      "life_expectancy_years": "2.1",
      "life_expectancy_number": 2.1,
      "pct_of_balance_first_year": 47.62
    },
    {
      "age": 108,
      "age_label": "108",
      "life_expectancy_years": "2.0",
      "life_expectancy_number": 2,
      "pct_of_balance_first_year": 50
    },
    {
      "age": 109,
      "age_label": "109",
      "life_expectancy_years": "2.0",
      "life_expectancy_number": 2,
      "pct_of_balance_first_year": 50
    },
    {
      "age": 110,
      "age_label": "110",
      "life_expectancy_years": "2.0",
      "life_expectancy_number": 2,
      "pct_of_balance_first_year": 50
    },
    {
      "age": 111,
      "age_label": "111",
      "life_expectancy_years": "2.0",
      "life_expectancy_number": 2,
      "pct_of_balance_first_year": 50
    },
    {
      "age": 112,
      "age_label": "112",
      "life_expectancy_years": "2.0",
      "life_expectancy_number": 2,
      "pct_of_balance_first_year": 50
    },
    {
      "age": 113,
      "age_label": "113",
      "life_expectancy_years": "1.9",
      "life_expectancy_number": 1.9,
      "pct_of_balance_first_year": 52.63
    },
    {
      "age": 114,
      "age_label": "114",
      "life_expectancy_years": "1.9",
      "life_expectancy_number": 1.9,
      "pct_of_balance_first_year": 52.63
    },
    {
      "age": 115,
      "age_label": "115",
      "life_expectancy_years": "1.8",
      "life_expectancy_number": 1.8,
      "pct_of_balance_first_year": 55.56
    },
    {
      "age": 116,
      "age_label": "116",
      "life_expectancy_years": "1.8",
      "life_expectancy_number": 1.8,
      "pct_of_balance_first_year": 55.56
    },
    {
      "age": 117,
      "age_label": "117",
      "life_expectancy_years": "1.6",
      "life_expectancy_number": 1.6,
      "pct_of_balance_first_year": 62.5
    },
    {
      "age": 118,
      "age_label": "118",
      "life_expectancy_years": "1.4",
      "life_expectancy_number": 1.4,
      "pct_of_balance_first_year": 71.43
    },
    {
      "age": 119,
      "age_label": "119",
      "life_expectancy_years": "1.1",
      "life_expectancy_number": 1.1,
      "pct_of_balance_first_year": 90.91
    },
    {
      "age": 120,
      "age_label": "120+",
      "life_expectancy_years": "1.0",
      "life_expectancy_number": 1,
      "pct_of_balance_first_year": 100
    }
  ],
  "worked_example": {
    "description": "Non-spouse eligible designated beneficiary, age 55 in the first distribution year (2027), $500,000 prior year-end balance, no-growth assumption, distributions at year end. Year 1 uses the table at age 55; every later year subtracts 1.0 from that starting divisor (26 CFR 1.401(a)(9)-5(d)) rather than re-reading the table.",
    "rows": [
      {
        "year": 1,
        "calendar_year": 2027,
        "opening_balance": 500000,
        "divisor": 31.6,
        "required_distribution": 15823
      },
      {
        "year": 2,
        "calendar_year": 2028,
        "opening_balance": 484177,
        "divisor": 30.6,
        "required_distribution": 15823
      },
      {
        "year": 3,
        "calendar_year": 2029,
        "opening_balance": 468354,
        "divisor": 29.6,
        "required_distribution": 15823
      }
    ]
  },
  "related": [
    {
      "title": "Inherited IRA RMD calculator (applies this table)",
      "url": "https://quantcalc.app/inherited-ira-rmd/"
    },
    {
      "title": "Inherited IRA 10-year deadline (worked schedule)",
      "url": "https://quantcalc.app/answers/inherited-ira-10-year-deadline/"
    },
    {
      "title": "Inherited IRA withdrawal amounts and the excise tax",
      "url": "https://quantcalc.app/answers/inherited-ira-withdrawal-penalty/"
    },
    {
      "title": "Uniform Lifetime Table 2026 (account owners)",
      "url": "https://quantcalc.app/rmd-table-2026/"
    },
    {
      "title": "Uniform Lifetime Table 2027 (account owners)",
      "url": "https://quantcalc.app/rmd-table-2027/"
    },
    {
      "title": "RMD Table 2026 dataset (Uniform Lifetime, CSV/JSON)",
      "url": "https://quantcalc.app/data/rmd-table/2026/"
    }
  ]
}