IRS Single Life Expectancy Table (Table I) — 2026 Complete Reference

The IRS Single Life Expectancy Table (Table I in IRS Publication 590-B, Appendix B) is the divisor table used by inherited IRA beneficiaries who qualify for lifetime "stretch" distributions. Your annual required minimum distribution equals the December 31 prior-year inherited IRA balance divided by the applicable life expectancy factor from this table.

This table applies to Eligible Designated Beneficiaries (EDBs) — surviving spouses, disabled individuals, chronically ill individuals, minor children of the account owner (until age 21), and individuals no more than 10 years younger than the decedent. It does not apply to account owners taking their own RMDs (who use Table III, the Uniform Lifetime Table) or to the younger-spouse exception (which uses Table II, the Joint Life Table).

Quick Inherited IRA Distribution Calculator

Enter your age and the December 31 prior-year balance. For non-spouse EDBs in year 1, your age is your age as of December 31 of the year after the owner's death. In subsequent years, the factor auto-reduces by 1.0 from your year-1 factor — use the factor field to enter the correct year's factor. Surviving spouses using the annual reset method should enter their current age each year.

For a full multi-year stretch projection, see the EDB Distribution Calculator →

Complete IRS Single Life Expectancy Table — All Ages (2026)

These life expectancy factors are from Treasury Regulation §1.401(a)(9)-9, Table I, finalized in T.D. 9930 (Nov. 12, 2020) and effective for distribution calendar years beginning on or after January 1, 2022.¹ The factors have not changed since the 2022 update — they remain current for 2026.

Source: Treas. Reg. §1.401(a)(9)-9, T.D. 9930, 85 FR 72427 (Nov. 12, 2020). Effective for distribution calendar years beginning January 1, 2022. Factors verified against IRS Publication 590-B (2025), Appendix B, Table I — ages 20, 25, 30, 35, 40, 45, 50, 55, 59–65, 70, 75, 80, 85, 90, 95, and 100 confirmed directly. These values do not change year to year — only major regulatory action (as occurred in T.D. 9930) would revise them.

Table I vs. Table II vs. Table III: Which Applies to You?

The IRS uses three different life expectancy tables for RMD calculations. Choosing the wrong one produces incorrect distributions — either too large or too small:

A surviving spouse who rolls over the inherited IRA into their own IRA switches from Table I to Table III for future RMDs — which is why the rollover option usually makes more long-term sense when the spouse is relatively young and won't need distributions immediately.

How Non-Spouse EDBs Use This Table Step by Step

1. Determine your starting age. Your life expectancy factor in year 1 is based on your age as of December 31 of the year after the account owner died. If the owner died in 2025 and you turned 62 by December 31, 2026, your year-1 factor is 25.4.
2. Calculate year 1 RMD. Divide the December 31 balance at the end of the year of the owner's death by your year-1 factor. Example: $750,000 ÷ 25.4 = $29,528.
3. Subtract 1.0 each year. Year 2 factor = 24.4. Year 3 factor = 23.4. You do not look up your age again — you reduce the starting factor by 1.0 each year through the stretch period.
4. Calculate each year's RMD. Use that year's December 31 inherited IRA balance ÷ that year's factor. The balance changes with investment returns and prior distributions.
5. End of stretch. When the factor reaches 1.0 or below, distribute the remaining balance that year. The full distribution is ordinary income in the year distributed.

How Surviving Spouses Use This Table Differently

A surviving spouse who keeps the inherited account as an inherited IRA (rather than rolling it into their own IRA) has a unique annual reset method:

• Annual recalculation: Every year, look up the surviving spouse's current age in Table I and use that factor. Do not subtract 1.0 from last year's factor.
• Delay option: If the decedent died before their Required Beginning Date (before age 73 with no RMDs yet required), the surviving spouse can delay distributions until the year the decedent would have turned 73 (or 75 if born 1960+). No other beneficiary gets this delay.
• Own-IRA rollover: The surviving spouse can roll the inherited IRA into their own IRA at any time. After rollover, they use Table III for their own RMDs (once they reach their own RMD starting age), and full Roth conversion eligibility is restored. This is usually preferable for surviving spouses who are more than a few years from their own RMD age.

For a side-by-side comparison of all surviving spouse paths, see Surviving Spouse IRA Options →

Worked Examples

Example 1: Surviving Spouse, Annual Reset Method — Age 68, Inherits $1,200,000

Joan, age 68, inherits her husband's IRA in 2025. Her husband was 74 and actively taking RMDs when he died (past his Required Beginning Date). Joan does not roll over the account — she keeps it as an inherited IRA, using the annual reset method.

Year 1 (2026, Joan is 68): Factor = 20.5 → RMD = $1,200,000 ÷ 20.5 = $58,537
Year 2 (2027, Joan is 69): Factor = 19.7 → RMD = updated balance ÷ 19.7
Year 3 (2028, Joan is 70): Factor = 18.8 → and so on

Compare to the rollover option: if Joan rolls over to her own IRA, she uses Table III. At age 68, Table III divisor is 20.0 — slightly lower than 20.5. The rollover advantage grows in later years and restores full Roth conversion access. If Joan still has many years before her own RMD age (73), the rollover is almost always better. (Surviving Spouse IRA Options analysis →)

Example 2: Disabled Adult Daughter, Age 40 — Inherits $900,000 IRA

Michael's daughter Sarah, age 40, is disabled under IRC §72(m)(7) and qualifies as an EDB. Michael died at 75 — past his Required Beginning Date — so Sarah must take annual distributions throughout her stretch period.

Year 1 (Sarah is 40 by December 31 of year after Michael's death): Factor = 45.7 → RMD = $900,000 ÷ 45.7 = $19,694
Year 2: Factor 44.7 → RMD = updated balance ÷ 44.7
Year 10 (Sarah is 49): Factor 36.7 → Annual distributions remain small relative to balance
Estimated stretch period: ~45 years (factor reduces from 45.7 to 0.7)

Compare to the 10-year rule: if Sarah did not qualify as an EDB, she'd be forced to drain $900,000+ (plus growth) within 10 years — potentially $120,000+/year in taxable income on top of any other income. The stretch saves her substantial lifetime tax on a large inherited IRA.

Example 3: Near-Peer Sibling, Age 62 — Inherits $500,000 IRA

Robert, age 62, inherits from his older sister who died at 72 — exactly 10 years older, so Robert qualifies as a "not more than 10 years younger" EDB. His sister died before her Required Beginning Date (before age 73), so annual distributions are required only beginning the year after death.

Year 1 factor (Robert age 62): 25.4 → RMD = $500,000 ÷ 25.4 = $19,685
Year 2: Factor 24.4 → RMD from updated balance
Estimated stretch: ~25 years (factor reduces from 25.4 to ~0.4)

At Robert's income level (assuming 22% federal bracket), year-1 tax on the RMD is approximately $4,330. Compare to the 10-year rule for non-EDB beneficiaries: $50,000+/year forced distributions over 10 years, potentially landing in the 24% bracket each year with a $12,000/year tax bill — nearly 3× the annual tax burden.

Related Pages

• Eligible Designated Beneficiary (EDB): Who Qualifies for Stretch Distributions
• Inherited IRA 10-Year Rule: Distribution Calculator
• Surviving Spouse IRA Options: Rollover vs. Inherited IRA vs. SECURE 2.0 Election
• IRA Beneficiary Designation: How Your Choice Shapes Heir Taxes
• IRS Uniform Lifetime Table (Table III): For Account Owners
• RMD Rules When an Account Owner Dies
• Trust as IRA Beneficiary: See-Through Rules and Tax Risks