IRS JOINT LIFE EXPECTANCY TABLE
Use this table only if for the entire distribution calendar year your spouse will be sole
beneficiary of the account AND your spouse is more than 10 years younger than you. The
figures provide the joint life expectancy factor you will need for calculating your RMD.
To calculate RMDs, use the following formula for each account:
Account Balance
as of December 31 last year
†
‡
Life Expectancy Factor
see the IRS Joint Life
Expectancy Table below to
find the factor using the age
you turn this year
Your RMD
÷ =
*
Example
Your Spouse’s Age
72
46.0
45.1
44.2
43.2
42.3
41.4
40.5
39.6
38.7
78
45.9
44.9
44.0
43.0
42.1
41.2
40.2
39.3
38.4
79
45.9
44.9
44.0
43.0
42.1
41.1
40.2
39.3
38.3
80
45.9
44.9
43.9
43.0
42.1
41.1
40.2
39.2
38.3
81
45.8
44.9
43.9
43.0
42.0
41.1
40.1
39.2
38.3
82
45.8
44.9
43.9
43.0
42.0
41.1
40.1
39.2
38.3
73
46.0
45.1
44.1
43.2
42.3
41.4
40.4
39.5
38.6
74
46.0
45.0
44.1
43.2
42.2
41.3
40.4
39.5
38.6
75
45.9
45.0
44.1
43.1
42.2
41.3
40.3
39.4
38.5
76
45.9
45.0
44.0
43.1
42.2
41.2
40.3
39.4
38.5
77
45.9
45.0
44.0
43.1
42.1
41.2
40.3
39.3
38.4
40
41
42
43
44
45
46
47
48
$100,000.00
Account Balance
as of December 31 last year
†
25.3
Divisor
IRA owner turned 75 this year
IRA owner's spouse turned 64 this
year
Your Age
÷ =
$3,952.57
PAGE 1 OF 4
IRS JOINT LIFE EXPECTANCY TABLE
PAGE 2 OF 4
Your Age
Your Spouse’s Age
72
37.8
36.9
36.0
35.2
34.3
33.5
32.7
31.9
31.1
30.3
29.5
28.8
28.1
27.4
26.7
26.0
25.4
24.8
24.2
23.6
23.1
22.5
78
37.5
36.5
35.6
34.7
33.9
33.0
32.1
31.2
30.4
29.6
28.7
27.9
27.1
26.4
25.6
24.8
24.1
23.4
22.7
22.0
21.3
20.6
79
37.4
36.5
35.6
34.7
33.8
32.9
32.0
31.2
30.3
29.5
28.7
27.8
27.0
26.2
25.5
24.7
23.9
23.2
22.5
21.8
21.1
20.4
80
37.4
36.5
35.5
34.6
33.7
32.9
32.0
31.1
30.3
29.4
28.6
27.8
26.9
26.1
25.3
24.6
23.8
23.1
22.3
21.6
20.9
20.2
81
37.3
36.4
35.5
34.6
33.7
32.8
31.9
31.1
30.2
29.3
28.5
27.7
26.9
26.0
25.2
24.5
23.7
22.9
22.2
21.5
20.7
20.0
82
37.3
36.4
35.5
34.6
33.7
32.8
31.9
31.0
30.1
29.3
28.4
27.6
26.8
26.0
25.2
24.4
23.6
22.8
22.1
21.3
20.6
19.9
73
37.7
36.8
36.0
35.1
34.2
33.4
32.6
31.7
30.9
30.1
29.4
28.6
27.9
27.2
26.5
25.8
25.1
24.5
23.9
23.3
22.7
22.2
74
37.7
36.8
35.9
35.0
34.1
33.3
32.4
31.6
30.8
30.0
29.2
28.4
27.7
27.0
26.2
25.5
24.9
24.2
23.6
23.0
22.4
21.8
75
37.6
36.7
35.8
34.9
34.1
33.2
32.4
31.5
30.7
29.9
29.1
28.3
27.5
26.8
26.1
25.3
24.6
24.0
23.3
22.7
22.1
21.5
76
37.5
36.6
35.7
34.9
34.0
33.1
32.3
31.4
30.6
29.8
29.0
28.2
27.4
26.6
25.9
25.2
24.4
23.7
23.1
22.4
21.8
21.2
77
37.5
36.6
35.7
34.8
33.9
33.0
32.2
31.3
30.5
29.7
28.8
28.0
27.3
26.5
25.7
25.0
24.3
23.5
22.9
22.2
21.5
20.9
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
IRS JOINT LIFE EXPECTANCY TABLE
PAGE 3 OF 4
Your Age
Your Spouse’s Age
82
36.4
35.5
34.6
33.7
32.8
31.9
31.0
30.1
29.3
28.4
27.6
26.8
26.0
25.2
24.4
23.6
22.8
22.1
21.3
20.6
19.9
19.2
18.5
88
36.3
35.3
34.4
33.5
32.6
31.7
30.8
29.9
29.0
28.2
27.3
26.5
25.6
24.8
24.0
23.2
22.4
21.6
20.8
20.0
19.2
18.5
17.7
89
36.3
35.3
34.4
33.5
32.6
31.7
30.8
29.9
29.0
28.2
27.3
26.4
25.6
24.8
24.0
23.1
22.3
21.5
20.7
20.0
19.2
18.4
17.7
90
36.3
35.3
34.4
33.5
32.6
31.7
30.8
29.9
29.0
28.1
27.3
26.4
25.6
24.7
23.9
23.1
22.3
21.5
20.7
19.9
19.1
18.4
17.6
91
36.2
35.3
34.4
33.5
32.5
31.6
30.7
29.9
29.0
28.1
27.3
26.4
25.6
24.7
23.9
23.1
22.3
21.5
20.7
19.9
19.1
18.3
17.5
92
36.2
35.3
34.4
33.5
32.5
31.6
30.7
29.8
29.0
28.1
27.2
26.4
25.5
24.7
23.9
23.0
22.2
21.4
20.6
19.8
19.0
18.3
17.5
83
36.4
35.4
34.5
33.6
32.7
31.8
31.0
30.1
29.2
28.4
27.5
26.7
25.9
25.1
24.3
23.5
22.7
22.0
21.2
20.5
19.7
19.0
18.3
84
36.3
35.4
34.5
33.6
32.7
31.8
30.9
30.0
29.2
28.3
27.5
26.7
25.8
25.0
24.2
23.4
22.6
21.9
21.1
20.4
19.6
18.9
18.2
85
36.3
35.4
34.5
33.6
32.7
31.8
30.9
30.0
29.1
28.3
27.4
26.6
25.8
25.0
24.1
23.3
22.6
21.8
21.0
20.3
19.5
18.8
18.1
86
36.3
35.4
34.5
33.5
32.6
31.7
30.9
30.0
29.1
28.2
27.4
26.6
25.7
24.9
24.1
23.3
22.5
21.7
20.9
20.2
19.4
18.7
17.9
87
36.3
35.4
34.4
33.5
32.6
31.7
30.8
29.9
29.1
28.2
27.4
26.5
25.7
24.9
24.0
23.2
22.4
21.6
20.9
20.1
19.3
18.6
17.8
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
IRS JOINT LIFE EXPECTANCY TABLE
PAGE 4 OF 4
Your Age
Your Spouse’s Age
82
17.9
17.2
16.6
16.0
15.5
15.0
14.5
14.0
88
17.0
16.3
15.6
14.9
14.3
13.7
13.1
12.5
89
16.9
16.2
15.5
14.8
14.2
13.5
12.9
12.3
90
16.9
16.1
15.4
14.7
14.1
13.4
12.8
12.2
91
16.8
16.1
15.3
14.6
14.0
13.3
12.7
12.1
92
16.7
16.0
15.3
14.6
13.9
13.2
12.6
11.9
83
17.7
17.0
16.4
15.8
15.2
14.7
14.2
13.7
84
17.5
16.8
16.2
15.6
15.0
14.4
13.9
13.4
85
17.4
16.7
16.0
15.4
14.8
14.2
13.6
13.1
86
17.2
16.5
15.9
15.2
14.6
14.0
13.4
12.9
87
17.1
16.4
15.7
15.1
14.4
13.8
13.2
12.7
73
74
75
76
77
78
79
80
Source: Amendments to the Income Tax Regulations (26 CFR part 1) under section 401(a)(9) of the Internal Revenue Code
(Code), §1.401(a)(9)-9 Life expectancy and distribution period tables, (d) Joint and Last Survivor Table. This table generally
applies for distribution calendar years beginning on or after January 1,2022. However, transition rules under the regulations may
apply to certain beneficiaries when the original account owner or their surviving spouse died before January 1, 2022. Please
consult a tax advisor to discuss whether the transitions rules may apply to you.
*Some exceptions apply in years in which your spouse dies or you divorce. See your tax advisor for more information.
† Adjust if you have assets that were in the process of being recharacterized, transferred or rolled over on December 31.
‡ The IRS joint life expectancy table is not applicable when calculating RMD amounts for inherited retirement accounts.
Fidelity does not provide legal or tax advice, and the information provided is general in nature and should not be considered legal
or tax advice. Consult an attorney, tax professional, or other advisor regarding your specific legal or tax situation.
Fidelity Brokerage Services LLC, Member NYSE, SIPC, 900 Salem Street, Smithfield, RI 02917
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