IRSTable3 and IRSTableUL return the Table III Uniform Lifetime 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.

·        IRSTable3 is applicable to distribution calendar years before January 1, 2022.

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

Uniform lifetime table -- This table is used by most IRA owners who need to take lifetime RMDs. This table is to be used by all IRA owners to calculate lifetime distributions unless your beneficiary is your spouse who is more than 10 years younger than you. In that case, you would not use this table, you would use the actual joint life expectancy of you and your spouse based on the regular Joint Life Expectancy Table. The Uniform Lifetime Table is never used by IRA beneficiaries to compute required distributions on their inherited IRAs.

Syntax

IRSTable3 (Age)
IRSTableUL (Age)