IRSTable2 and IRSTableJL return the Table II Joint Life and Last Survivor Expectancy for two individuals 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.

·        IRSTable2 is applicable to distribution calendar years before January 1, 2022.

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

Joint life expectancy table -- This table is used only for lifetime distributions and only when the spousal exception applies (when the spouse is the sole beneficiary for the entire year and is more than 10 years younger than the IRA owner). Beneficiaries never use this table.

Syntax

IRSTable2 (Age)
IRSTableJL (Age)