IRS Joint Life and Last Survivor
Expectancy Table
Divisors for calculating your RMDs
If your spouse is more than 10 years younger than you and is your sole primary beneficiary, use
this table for reference to find the divisor for your RMDs.*
AGE OF
SPOUSE
YOUR AGE (70-79)
70 71 72 73 74 75 76 77 78 79
40 46.1 46.1 46.0 46.0 46.0 45.9 45.9 45.9 45.9 45.9
41 45.2 45.1 45.1 45.1 45.0 45.0 45.0 45.0 44.9 44.9
42 44.3 44.2 44.2 44.1 44.1 44.1 44.0 44.0 44.0 44.0
43 43.3 43.3 43.2 43.2 43.2 43.1 43.1 43.1 43.0 43.0
44 42.4 42.4 42.3 42.3 42.2 42.2 42.2 42.1 42.1 42.1
45 41.5 41.5 41.4 41.4 41.3 41.3 41.2 41.2 41.2 41.1
46 40.6 40.6 40.5 40.4 40.4 40.3 40.3 40.3 40.2 40.2
47 39.7 39.7 39.6 39.5 39.5 39.4 39.4 39.3 39.3 39.3
48 38.8 38.8 38.7 38.6 38.6 38.5 38.5 38.4 38.4 38.3
49 38.0 37. 9 37. 8 37.7 37.7 37. 6 37. 5 37.5 37. 5 37. 4
50 37.1 37.0 36.9 36.8 36.8 36.7 36.6 36.6 36.5 36.5
51 36.2 36.1 36.0 36.0 35.9 35.8 35.7 35.7 35.6 35.6
52 35.4 35.3 35.2 35.1 35.0 34.9 34.9 34.8 34.7 34.7
53 34.6 34.5 34.3 34.2 34.1 34.1 34.0 33.9 33.9 33.8
54 33.8 33.6 33.5 33.4 33.3 33.2 33.1 33.0 33.0 32.9
55 33.0 32.8 32.7 32.6 32.4 32.4 32.3 32.2 32.1 32.0
56 32.2 32.0 31.9 31.7 31.6 31.5 31.4 31.3 31.2 31.2
For ages 70-79
Continued on next page
IRS Joint Life and Last Survivor Expectancy Table
2
AGE OF
SPOUSE
YOUR AGE (80-89)
80 81 82 83 84 85 86 87 88 89
50 36.5 36.4 36.4 36.4 36.3 36.3 36.3 36.3 36.3 36.3
51 35.5 35.5 35.5 35.4 35.4 35.4 35.4 35.4 35.3 35.3
52 34.6 34.6 34.6 34.5 34.5 34.5 34.5 34.4 34.4 34.4
53 33.7 33.7 33.7 33.6 33.6 33.6 33.5 33.5 33.5 33.5
54 32.9 32.8 32.8 32.7 32.7 32.7 32.6 32.6 32.6 32.6
55 32.0 31.9 31.9 31.8 31.8 31.8 31.7 31.7 31.7 31.7
56 31.1 31.1 31.0 31.0 30.9 30.9 30.9 30.8 30.8 30.8
57 30.3 30.2 30.1 30.1 30.0 30.0 30.0 29.9 29.9 29.9
AGE OF
SPOUSE
YOUR AGE (70-79)
70 71 72 73 74 75 76 77 78 79
57 31.4 31.2 31.1 30.9 30.8 30.7 30.6 30.5 30.4 30.3
58 30.7 30.5 30.3 30.1 30.0 29.9 29.8 29.7 29.6 29.5
59 29.9 29.7 29.5 29.4 29.2 29.1 29.0 28.8 28.7 28.7
60 29.2 29.0 28.8 28.6 28.4 28.3 28.2 28.0 27. 9 27. 8
61 28.5 28.3 28.1 27. 9 27.7 27. 5 27. 4 27. 3 27.1 27. 0
62 27.9 27.6 27. 4 27. 2 27.0 26.8 26.6 26.5 26.4 26.2
63 27. 2 26.9 26.7 26.5 26.2 26.1 25.9 25.7 25.6 25.5
64 26.6 26.3 26.0 25.8 25.5 25.3 25.2 25.0 24.8 24.7
65 26.0 25.7 25.4 25.1 24.9 24.6 24.4 24.3 24.1 23.9
66 25.4 25.1 24.8 24.5 24.2 24.0 23.7 23.5 23.4 23.2
67 24.9 24.5 24.2 23.9 23.6 23.3 23.1 22.9 22.7 22.5
68 24.3 24.0 23.6 23.3 23.0 22.7 22.4 22.2 22.0 21.8
69 23.9 23.4 23.1 22.7 22.4 22.1 21.8 21.5 21.3 21.1
For ages 80-89
For ages 70-79, continued
3
IRS Joint Life and Last Survivor Expectancy Table
AGE OF
SPOUSE
YOUR AGE (80-89)
80 81 82 83 84 85 86 87 88 89
58 29.4 29.3 29.3 29.2 29.2 29.1 29.1 29.1 29.0 29.0
59 28.6 28.5 28.4 28.4 28.3 28.3 28.2 28.2 28.2 28.2
60 2 7.8 27.7 27. 6 27. 5 27. 5 27.4 27. 4 27.4 27. 3 27. 3
61 26.9 26.9 26.8 26.7 26.7 26.6 26.6 26.5 26.5 26.4
62 26.1 26.0 26.0 25.9 25.8 25.8 25.7 25.7 25.6 25.6
63 25.3 26.0 25.2 25.1 25.0 25.0 24.9 24.9 24.8 24.8
64 24.6 26.0 24.4 24.3 24.2 24.1 24.1 24.0 24.0 24.0
65 23.8 26.0 23.6 23.5 23.4 23.3 23.3 23.2 23.2 23.1
66 23.1 26.0 22.8 22.7 22.6 22.6 22.5 22.4 22.4 22.3
67 22.3 26.0 22.1 22.0 21.9 21.8 21.7 21.6 21.6 21.5
68 21.6 26.0 21.3 21.2 21.1 21.0 20.9 20.9 20.8 20.7
69 20.9 26.0 20.6 20.5 20.4 20.3 20.2 20.1 20.0 20.0
70 20.2 26.0 19.9 19.7 19.6 19.5 19.4 19.3 19.2 19.2
71 19.6 26.0 19.2 19.0 18.9 18.8 18.7 18.6 18.5 18.4
72 18.9 26.0 18.5 18.3 18.2 18.1 17. 9 17.8 17.7 17.7
73 18.3 26.0 17.9 17.7 17. 5 17.4 17. 2 17.1 17.0 16.9
74 17.7 26.0 17. 2 17.0 16.8 16.7 16.5 16.4 16.3 16.2
75 17.1 26.0 16.6 16.4 16.2 16.0 15.9 15.7 15.6 15.5
76 16.6 26.0 16.0 15.8 15.6 15.4 15.2 15.1 14.9 14.8
77 16.1 26.0 15.5 15.2 15.0 14.8 14.6 14.4 14.3 14.2
78 15.6 26.0 15.0 14.7 14.4 14.2 14.0 13.8 13.7 13.5
79 15.2 26.0 14.5 14.2 13.9 13.6 13.4 13.2 13.1 12.9
For ages 80-89, continued
IRS Joint Life and Last Survivor Expectancy Table
AGE OF
SPOUSE
YOUR AGE
90 91 92 93 94 95 96 97 98 99
60 2 7.3 27. 3 27. 2 27. 2 27. 2 27. 2 27. 2 27. 2 27. 2 27. 2
61 26.4 26.4 26.4 26.4 26.3 26.3 26.3 26.3 26.3 26.3
62 25.6 25.6 25.5 25.5 25.5 25.5 25.5 25.5 25.5 25.4
63 24.7 24.7 24.7 24.7 24.7 24.6 24.6 24.6 24.6 24.6
64 23.9 23.9 23.9 23.8 23.8 23.8 23.8 23.8 23.8 23.8
65 23.1 23.1 23.0 23.0 23.0 23.0 23.0 23.0 22.9 22.9
66 22.3 22.3 22.2 22.2 22.2 22.2 22.2 22.1 22.1 22.1
67 21.5 21.5 21.4 21.4 21.4 21.4 21.3 21.3 21.3 21.3
68 20.7 20.7 20.6 20.6 20.6 20.6 20.5 20.5 20.5 20.5
69 19.9 19.9 19.8 19.8 19.8 19.7 19.7 19.7 19.7 19.7
70 19.1 19.1 19.0 19.0 19.0 18.9 18.9 18.9 18.9 18.9
71 18.4 18.3 18.3 18.2 18.2 18.2 18.1 18.1 18.1 18.1
72 17.6 17. 5 17.5 17.4 17. 4 17.4 17.4 17. 3 17.3 17.3
73 16.9 16.8 16.7 16.7 16.6 16.6 16.6 16.6 16.5 16.5
74 16.1 16.1 16.0 15.9 15.9 15.9 15.8 15.8 15.8 15.7
75 15.4 15.3 15.3 15.2 15.2 15.1 15.1 15.0 15.0 15.0
76 14.7 14.6 14.6 14.5 14.4 14.4 14.3 14.3 14.3 14.3
77 14.1 14.0 13.9 13.8 13.7 13.7 13.6 13.6 13.6 13.5
78 13.4 13.3 13.2 13.1 13.1 13.0 12.9 12.9 12.9 12.8
79 12.8 12.7 12.6 12.5 12.4 12.3 12.3 12.2 12.2 12.2
80 12.2 12.1 11.9 11.9 11.8 11.7 11.6 11.6 11.5 11.5
81 11.6 11.5 11.4 11.3 11.2 11.1 11.0 11.0 10.9 10.9
82 11.1 10.9 10.8 10.7 10.6 10.5 10.4 10.4 10.3 10.2
83 10.6 10.4 10.3 10.1 10.0 9.9 9.9 9.8 9.7 9.7
84 10.1 9.9 9.8 9.6 9.5 9.4 9.3 9.2 9.2 9.1
For ages 90-99
4
IRS Joint Life and Last Survivor Expectancy Table
AGE OF
SPOUSE
YOUR AGE
100 101 102 103 104 105 106 107 108 109
70 18.9 18.9 18.8 18.8 18.8 18.8 18.8 18.8 18.8 18.8
71 18.1 18.1 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0
72 17. 3 17. 3 17. 3 17.3 17. 2 17.2 17. 2 17. 2 17. 2 17. 2
73 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.5 16.4
74 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7 15.7
75 15.0 15.0 14.9 14.9 14.9 14.9 14.9 14.9 14.9 14.9
76 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2 14.2
77 13.5 13.5 13.5 13.5 13.5 13.4 13.4 13.4 13.4 13.4
78 12.8 12.8 12.8 12.8 12.7 12.7 12.7 12.7 12.7 12.7
79 12.1 12.1 12.1 12.1 12.0 12.0 12.0 12.0 12.0 12.0
80 11.5 11.4 11.4 11.4 11.4 11.4 11.4 11.4 11.4 11.3
81 10.8 10.8 10.8 10.7 10.7 10.7 10.7 10.7 10.7 10.7
82 10.2 10.2 10.1 10.1 10.1 10.1 10.1 10.1 10.1 10.1
83 9.6 9.6 9.6 9.5 9.5 9.5 9.5 9.5 9.5 9.5
84 9.1 9.0 9.0 9.0 8.9 8.9 8.9 8.9 8.9 8.9
85 8.5 8.5 8.5 8.4 8.4 8.4 8.4 8.4 8.4 8.4
AGE OF
SPOUSE
YOUR AGE
90 91 92 93 94 95 96 97 98 99
85 9.7 9.5 9.3 9.2 9.0 8.9 8.8 8.7 8.7 8.6
86 9.3 9.1 8.9 - 8.7 8.6 8.5 8.4 8.3 8.2 8.1
87 8.9 8.7 8.5 8.3 8.2 8.0 7.9 7.8 7.7 7. 6
88 8.6 8.3 8.1 7.9 7.8 7.6 7.5 7.4 7.3 7. 2
89 8.3 8.0 7. 8 7.6 7.4 7.3 7.1 7.0 6.9 6.8
For ages 90-99, continued
For ages 100-109
5
1757631
* This table is meant as a guide only. For ofcial Internal Revenue Service (IRS) information, consult the IRS Publication 26 CFR Part 1, November
12, 2020.
The TIAA group of companies does not render legal or tax advice. Consult with your personal tax and legal advisors.
This material is for informational or educational purposes only and does not constitute duciary investment advice under ERISA, a securities
recommendation under all securities laws, or an insurance product recommendation under state insurance laws or regulations. This material does
not take into account any specic objectives or circumstances of any particular investor, or suggest any specic course of action. Investment
decisions should be made based on the investor’s own objectives and circumstances.
Investment, insurance and annuity products are not FDIC insured, are not bank guaranteed, are not deposits, are not
insured by any federal government agency, are not a condition to any banking service or activity, and may lose value.
TIAA-CREF Individual & Institutional Services, LLC, Member FINRA, distributes securities products.
©2021 Teachers Insurance and Annuity Association of America-College Retirement Equities Fund, 730 Third Avenue, New York, NY 10017.
IRS Joint Life and Last Survivor Expectancy Table
AGE OF
SPOUSE
YOUR AGE
100 101 102 103 104 105 106 107 108 109
86 8.0 8.0 8.0 7.9 7.9 7.9 7.9 7. 9 7.8 7.8
87 7.6 7.5 7. 5 7.4 7.4 7.4 7.4 7.4 7.4 7.4
88 7. 2 7.1 7.0 7.0 7.0 6.9 6.9 6.9 6.9 6.9
89 6.8 6.7 6.6 6.6 6.6 6.5 6.5 6.5 6.5 6.5
90 6.4 6.3 6.3 6.2 6.2 6.1 6.1 6.1 6.1 6.1
91 6.0 6.0 5.9 5.9 5.8 5.8 5.8 5.8 5.7 5.7
92 5.7 5.6 5.6 5.5 5.5 5.4 5.4 5.4 5.4 5.4
93 5.4 5.3 5.3 5.2 5.2 5.1 5.1 5.1 5.1 5.1
94 5.2 5.1 5.0 4.9 4.9 4.9 4.8 4.8 4.8 4.8
95 4.9 4.8 4.7 4.7 4.6 4.6 4.6 4.6 4.5 4.5
96 4.7 4.6 4.5 4.5 4.4 4.4 4.3 4.3 4.3 4.3
97 4.5 4.4 4.3 4.2 4.2 4.1 4.1 4.1 4.1 4.1
98 4.3 4.2 4.1 4.1 4.0 4.0 3.9 3.9 3.9 3.9
99 4.2 4.1 4.0 3.9 3.8 3.8 3.8 3.7 3.7 3.7
For ages 100-109, continued