IRS Single Life Expectancy Table (Table I): Every Divisor, Ages 0 to 120+, and the Inherited IRA RMD It Sets

What is the Single Life Expectancy Table?

It is the IRS table a beneficiary uses to compute RMDs from an inherited IRA or plan: Table I in Publication 590-B, Appendix B, set out in 26 CFR 1.401(a)(9)-9(b) and in force for distribution years from 2022. Account owners use the Uniform Lifetime Table instead (RMD table 2026). A non-spouse beneficiary looks up their age in the year after the death once, then subtracts 1 for each later year. Example: a beneficiary who is 45 in the first distribution year has a divisor of 41.0; on $250,000 the RMD is $6,097.57, which on a $80,000 salary adds $1,331 of federal tax (21.8%), leaving $4,767. Skipping it would cost $1,524.39 of excise tax.

The worked example: beneficiary 45 in the first distribution year (2026), single, $80,000 of wages, $250,000 inherited. Divisor from rmd.js; tax computed by the tax engine.
Key number	2026
Single Life Table divisor at 45 (Table I)	41.0
2026 RMD	$6,097.57
Federal tax the RMD adds (Rev. Proc. 2025-32)	$1,331
RMD left after federal tax	$4,767
Excise if skipped (25%) (IRC §4974)	$1,524.39

An estimate from QuantCalc’s open tax engine (federal 2.4.0, state 1.16.4) for the 2026 tax year. Not tax advice: your return depends on facts this page does not ask about, so check a move with your tax preparer or custodian before acting. Federal only. How the engine computes each line, with its official source: federal, state.

Your divisor and RMD from the Single Life Table

Your age in the first distribution year (the year after the death)

Years since that first year

Balance on December 31 of last year ($)

I am the surviving spouse (look the table up again each year)

When the owner died after their required beginning date, the divisor is the longer of yours and the owner’s remaining life expectancy: inherited IRA rules 2026.

The full table: IRS Table I (Single Life Expectancy)

Life expectancy in years at each age, from 26 CFR 1.401(a)(9)-9(b); the last row is “120 and older”. Download the same table as data: CSV and JSON.

Ages 0–30
Age	Life expectancy
0	84.6
1	83.7
2	82.8
3	81.8
4	80.8
5	79.8
6	78.8
7	77.9
8	76.9
9	75.9
10	74.9
11	73.9
12	72.9
13	71.9
14	70.9
15	69.9
16	69.0
17	68.0
18	67.0
19	66.0
20	65.0
21	64.1
22	63.1
23	62.1
24	61.1
25	60.2
26	59.2
27	58.2
28	57.3
29	56.3
30	55.3

Ages 31–61
Age	Life expectancy
31	54.4
32	53.4
33	52.5
34	51.5
35	50.5
36	49.6
37	48.6
38	47.7
39	46.7
40	45.7
41	44.8
42	43.8
43	42.9
44	41.9
45	41.0
46	40.0
47	39.0
48	38.1
49	37.1
50	36.2
51	35.3
52	34.3
53	33.4
54	32.5
55	31.6
56	30.6
57	29.8
58	28.9
59	28.0
60	27.1
61	26.2

Ages 62–92
Age	Life expectancy
62	25.4
63	24.5
64	23.7
65	22.9
66	22.0
67	21.2
68	20.4
69	19.6
70	18.8
71	18.0
72	17.2
73	16.4
74	15.6
75	14.8
76	14.1
77	13.3
78	12.6
79	11.9
80	11.2
81	10.5
82	9.9
83	9.3
84	8.7
85	8.1
86	7.6
87	7.1
88	6.6
89	6.1
90	5.7
91	5.3
92	4.9

Ages 93–120+
Age	Life expectancy
93	4.6
94	4.3
95	4.0
96	3.7
97	3.4
98	3.2
99	3.0
100	2.8
101	2.6
102	2.5
103	2.3
104	2.2
105	2.1
106	2.1
107	2.1
108	2.0
109	2.0
110	2.0
111	2.0
112	2.0
113	1.9
114	1.9
115	1.8
116	1.8
117	1.6
118	1.4
119	1.1
120+	1.0

How a beneficiary uses it

Non-spouse beneficiary: your age in the year after the death sets the starting divisor; subtract 1 each year after (26 CFR 1.401(a)(9)-5). At 45 that is 41.0, then 40.0, then 39.0.
Surviving spouse beneficiary: look your age up again every year.
10-year rule: most non-spouse beneficiaries of deaths from 2020 must empty the account by the end of year 10; annual RMDs from this table apply only if the owner died on or after the required beginning date: which rule applies.
Accounts inherited before 2022: the starting divisor is reset to this table and reduced by the years since (26 CFR 1.401(a)(9)-9).

Not the owner’s table: at 75 this table gives 14.8, the Uniform Lifetime Table 24.6.

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Common questions

What is the IRS Single Life Expectancy Table used for?

Required minimum distributions from inherited IRAs and plans; account owners use the Uniform Lifetime Table (26 CFR 1.401(a)(9)-9).

What is the single life expectancy factor at age 50, 60 and 70?

36.2 at 50, 27.1 at 60, and 18.8 at 70 (Table I).

How do I calculate an inherited IRA RMD with this table?

Divide the December 31 balance of the prior year by your divisor: the factor at your age in the year after the death, minus 1 for each year since. $250,000 at 45 gives $6,097.57.

Is there a new table for 2026?

No. The table in force since 2022 still applies in 2026 (26 CFR 1.401(a)(9)-9; Publication 590-B).

Sources

Inherited IRA RMD calculator → Inherited IRA rules 2026 → Uniform Lifetime Table 2026 → Single Life Table dataset (CSV, JSON) → RMD calculator 2026 → RMD penalty calculator →