If my spouse is 8 years younger than me, which table do I use?

Table III (Uniform Lifetime). The Joint and Last Survivor Table (Table II) only applies when your spouse is MORE than 10 years younger and is your SOLE beneficiary. An 8-year age difference does not qualify — use the Uniform Lifetime Table.

Does a trust beneficiary affect which table I use?

If you name a trust as beneficiary, the applicable table depends on the trust structure. A "see-through" trust with a spouse as sole beneficiary may allow use of Table II. Otherwise, you typically use Table III as the owner. Inherited accounts held in trust are complex — consult an estate planning attorney to ensure the correct table is applied.

What happens to the table if my sole-beneficiary spouse dies before me?

If your spouse (who was the sole beneficiary for Table II purposes) dies before you, you must switch to Table III (Uniform Lifetime) in the year following their death, or you may name a new beneficiary. The table used is determined annually based on the situation at the beginning of each distribution year.

Guide

IRS Life Expectancy Tables Guide — Uniform, Joint, and Single Life Tables

Which IRS life expectancy table should I use for my RMD calculation?

The IRS provides three separate life expectancy tables for RMD calculations, each designed for a different situation. Using the wrong table produces an incorrect RMD — potentially resulting in an underpayment penalty or unnecessarily large distribution.

Most retirees use only one table their entire lifetime: the Uniform Lifetime Table. The other two tables apply only in specific circumstances.

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Key RMD Rules

1Table I (Single Life Expectancy): used by beneficiaries of inherited IRAs, not by original owners.
2Table II (Joint and Last Survivor): used by original owners whose sole beneficiary is a spouse more than 10 years younger.
3Table III (Uniform Lifetime): used by all other original owners — the most common table.
4The updated 2022 tables apply to distributions after January 1, 2022 — do not use pre-2022 factors.
5If you switch beneficiaries (e.g., you remarry or your spouse predeceases you), the applicable table may change.
6Beneficiaries using the Single Life Table reset to their own life expectancy if they elect the 10-year rule.

Table III: Uniform Lifetime Table (Most Common)

Table III assumes you have a beneficiary 10 years younger than you (even if your actual beneficiary is older or not a spouse). It applies to all traditional IRA and plan owners except those using Table II. The 2022 update increased all factors — for example, the factor at age 73 rose from 24.7 to 26.5. This table is published in IRS Publication 590-B and updated periodically.

Table II: Joint and Last Survivor Table

Table II applies only when your sole IRA beneficiary is your spouse AND your spouse is more than 10 years younger than you. You must verify this condition annually — if you add another beneficiary or if the age gap shrinks (as a result of divorce and remarriage), you revert to Table III. Table II factors are larger than Table III factors for a given owner age, resulting in smaller RMDs and slower account depletion. This can be a significant advantage for couples with large age differences.

Table I: Single Life Expectancy Table

Table I is used only by non-spouse inherited IRA beneficiaries who are eligible designated beneficiaries (not subject to the 10-year rule). The factor is based on the beneficiary's age in the year after the owner's death. Each year, the factor decreases by 1.0 (rather than being looked up from the table). Surviving spouses who elect to treat the inherited IRA as their own switch to Table III as the new owner.

Common RMD Mistakes to Avoid

⚠Using Table I (Single Life) for your own IRA — that table is for beneficiaries.
⚠Using Table II (Joint Life) without verifying that your spouse is the sole beneficiary AND more than 10 years younger.
⚠Using pre-2022 IRS tables — the factors changed significantly in 2022.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools RMD Table ExplainedDeep dive into the Uniform Lifetime Table RMD Calculation GuideApply the table to calculate your RMD Beneficiary Designation GuideJoint Life Table applies to spousal beneficiaries After-Death DistributionSingle Life Table for inherited accounts RMD at Age 73Distribution factor 26.5 — first RMD year RMD Table 2026Current year distribution factors

Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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