1757631
* This table is meant as a guide only. For ofcial Internal Revenue Service (IRS) information, consult the IRS Publication 26 CFR Part 1, November
12, 2020.
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©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