IRSTable1 and IRSTableSL return the Table I Single Life Expectancy for an age based on Publication 590-B (2020), Distributions from Individual Retirement Arrangements (IRAs), Appendix B. This table was published in the Federal Register on 11/12/2020.

The life expectancy tables in Appendix B have been updated to reflect the new life expectancy and distribution period tables in the updated regulations in section 1.401(a)(9)-9 applicable to distribution calendar years beginning on or after January 1, 2022.

·        IRSTable1 is applicable to distribution calendar years before January 1, 2022.

·        IRSTableSL is applicable to distribution calendar years beginning on or after January 1, 2022.

Single life expectancy table – This table is used by IRA beneficiaries who must take an annual RMD. Beneficiaries use this table based on their age in the year after the IRA owner's death. That factor is reduced by one for each succeeding distribution year. Spouse beneficiaries who do not elect to roll the IRA over or treat it as their own also use the single life table, but they can look up their age each year.

Syntax

IRSTable1 (Age)
IRSTableSL (Age)