Single Life Expectancy Table for RMDs - As of January 1, 2025 - Required Minimum Distribution

Oct 13, 2026

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Single Life Expectancy Table for RMDs explains how beneficiaries of inherited retirement accounts determine required minimum distributions. It describes when beneficiaries must take annual distributions over remaining life expectancy versus when they must withdraw the full account balance under a 10-year rule. For beneficiaries subject to the RMD rules, the first year’s amount is calculated by using the beneficiary’s age at year-end to select the life expectancy divisor and dividing the prior year account balance by that divisor, then reducing it by 1.0 each year, with the 10th-year factor set to 1.0.

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Single Life Expectancy Table for RMDs

Beneficiary eligibility and distribution rules

How the Single Life Expectancy Table is used

RMD calculation example

Additional notes on penalties and beneficiary exceptions

Single Life Expectancy Table for RMDs The Single Life Expectancy Table is used by beneficiaries of inherited retirement accounts to calculate their RMD from the account. Not all beneficiaries are subject to RMDs, however. Wealth Planning Department Baird Private Wealth Management January 2025 Beneficiaries of inherited retirement accounts are subject to a variety of rules regarding when and how much they are required to distribute from the account. In some cases, beneficiaries are required to take distributions every year over their remaining life expectancy. In other cases, beneficiaries don’t have to withdraw any amount until the 10th year after the original owner’s death, but then they must withdraw the entire account balance. And still other beneficiaries are subject to a combination of those rules – annual distributions beginning the year after the owner’s death, while also liquidating the account within 10 years. For those beneficiaries who are subject to the Required Minimum Distribution rules, the first distribution amount is generally calculated using the Single Life Expectancy Table, shown below. To calculate that initial RMD, find the beneficiary’s age at the end after the year the original owner died in the table below. Next to that age is the appropriate life expectancy divisor to use. This value is then divided into the balance in the account at the beginning of that year to determine the required minimum distribution amount for that year. For distributions in subsequent year, that initial life expectancy factor is reduced by 1.0 for each year. For those subject to the 10-year rule, the life expectancy factor to use in the 10th year is automatically 1.0. An example of how this calculation is done follows the table below. SINGLE LIFE EXPECTANCY TABLE (AS OF JANUARY 1, 2025) | Age | Divisor | | Age | Divisor | | Age | Divisor | | Age | Divisor | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 1 | 83.7 | | 11 | 73.9 | | 21 | 64.1 | | 31 | 54.4 | | 2 | 82.8 | | 12 | 72.9 | | 22 | 63.1 | | 32 | 53.4 | | 3 | 81.8 | | 13 | 71.9 | | 23 | 62.1 | | 33 | 52.5 | | 4 | 80.8 | | 14 | 70.9 | | 24 | 61.1 | | 34 | 51.5 | | 5 | 79.8 | | 15 | 69.9 | | 25 | 60.2 | | 35 | 50.5 | | 6 | 78.8 | | 16 | 69.0 | | 26 | 59.2 | | 36 | 49.6 | | 7 | 77.9 | | 17 | 68.0 | | 27 | 58.2 | | 37 | 48.6 | | 8 | 76.9 | | 18 | 67.0 | | 28 | 57.3 | | 38 | 47.7 | | 9 | 75.9 | | 19 | 66.0 | | 29 | 56.3 | | 39 | 46.7 | | 10 | 74.9 | | 20 | 65.0 | | 30 | 55.3 | | 40 | 45.7 | Table continued on next page | Age | Divisor | | Age | Divisor | | Age | Divisor | | Age | Divisor | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 41 | 44.8 | | 61 | 26.2 | | 81 | 10.5 | | 101 | 2.6 | | 42 | 43.8 | | 62 | 25.4 | | 82 | 9.9 | | 102 | 2.5 | | 43 | 42.9 | | 63 | 24.5 | | 83 | 9.3 | | 103 | 2.3 | | 44 | 41.9 | | 64 | 23.7 | | 84 | 8.7 | | 104 | 2.2 | | 45 | 41.0 | | 65 | 22.9 | | 85 | 8.1 | | 105 | 2.1 | | 46 | 40.0 | | 66 | 22.0 | | 86 | 7.6 | | 106 | 2.1 | | 47 | 39.0 | | 67 | 21.2 | | 87 | 7.1 | | 107 | 2.1 | | 48 | 38.1 | | 68 | 20.4 | | 88 | 6.6 | | 108 | 2.0 | | 49 | 37.1 | | 69 | 19.6 | | 89 | 6.1 | | 109 | 2.0 | | 50 | 36.2 | | 70 | 18.8 | | 90 | 5.7 | | 110 | 2.0 | | 51 | 35.3 | | 71 | 18.0 | | 91 | 5.3 | | 111 | 2.0 | | 52 | 34.3 | | 72 | 17.2 | | 92 | 4.9 | | 112 | 2.0 | | 53 | 33.4 | | 73 | 16.4 | | 93 | 4.6 | | 113 | 1.9 | | 54 | 32.5 | | 74 | 15.6 | | 94 | 4.3 | | 114 | 1.9 | | 55 | 31.6 | | 75 | 14.8 | | 95 | 4.0 | | 115 | 1.8 | | 56 | 30.6 | | 76 | 14.1 | | 96 | 3.7 | | 116 | 1.8 | | 57 | 29.8 | | 77 | 13.3 | | 97 | 3.4 | | 117 | 1.6 | | 58 | 28.9 | | 78 | 12.6 | | 98 | 3.2 | | 118 | 1.4 | | 59 | 28.0 | | 79 | 11.9 | | 99 | 3.0 | | 119 | 1.1 | | 60 | 27.1 | | 80 | 11.2 | | 100 | 2.8 | | 120+ | 1.0 | RMD CALCULATION EXAMPLE An IRA owner dies in 2025 at the age of 80 and names their child as the sol

FAQs

Who uses the Single Life Expectancy Table for RMDs?

Beneficiaries of inherited retirement accounts use the Single Life Expectancy Table to calculate their RMDs when they are subject to the Required Minimum Distribution rules.

How is the first year’s RMD calculated using the table?

Find the beneficiary’s age at the end of the year after the original owner died, use that age’s life expectancy divisor, then divide the account balance at the beginning of that year by the divisor.

What happens to the life expectancy divisor in later years and under the 10-year rule?

For subsequent years, the initial life expectancy factor is reduced by 1.0 each year. For the 10th year under the 10-year rule, the life expectancy factor is automatically 1.0.

Oct 13, 2026

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