Single Life Expectancy Table for inherited IRAs

Heirs take their divisor from Table I: look up your age in the year after the death once, then subtract 1 for each later year. A surviving spouse who keeps the account as inherited looks it up again each year instead.

The tool is set to an adult child of an owner who died in 2021.

Balance, last December 31$ Tax year

The original owner

Owner's birth year Year the owner died

The person I inherited from had inherited it too (I am a successor)

You

Your birth year Taken so far this year$

Your beneficiary category what these mean

Surviving spouse of the owner Minor child of the owner, under 21 at the death Disabled or chronically ill Not more than 10 years younger than the owner, or older Anyone else: an adult child, grandchild, niece, friend

Assumed yearly growth, for the schedule only%

Your 2026 RMD $0

General information, not tax or financial advice. Confirm with your custodian or a tax professional.

How this figure was found

Year by year

Balances after this year assume the growth rate you set; the divisors do not depend on it.

Year	Age	Divisor	Start balance	Required

The table, worked for one heir

The owner, born in 1940, died in 2021. Their child, born in 1968, was 54 in 2022, the year after the death. Table I at 54 is 32.5. Four years later, in 2026, the divisor is 32.5 − 4 = 28.5:

$260,000 ÷ 28.5 = $9,122.81

The owner had reached their required beginning date, so the heir may use the owner's remaining life expectancy if it is longer; here it is 5.5, so 28.5 stands. As an adult child under the 10-year rule, this heir must also empty the account by December 31, 2031.

General information, not tax or financial advice. Confirm with your custodian or a tax professional. The tables are IRS Publication 590-B (2025), Appendix B.

Table I: Single Life Expectancy

From IRS Publication 590-B (2025), Appendix B.

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

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

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

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 and over	1.0

Questions people ask next

Why subtract 1 instead of looking the table up again?

The rules fix a non-spouse beneficiary's life expectancy once, in the year after the death, and reduce it by 1 each year. Only a surviving spouse looks it up again each year.

Which age do I look up?

Your age on your birthday in the year after the year the owner died.

I inherited before 2022, when the table changed. What changes?

A beneficiary already taking yearly amounts works the divisor out again from the new Table I: the age in the year after the death, less 1 for each year since. The calculator does this for any death year.

Is this the inherited IRA RMD table for 2026?

Yes. Table I has applied since 2022 and applies to 2026.