RMD Table 2022 — New IRS Life Expectancy Tables Take Effect
What changed with RMD calculations in 2022?
Beginning January 1, 2022, the IRS adopted a new Uniform Lifetime Table for Required Minimum Distribution calculations. The new table reflects updated life expectancy statistics and generally reduces annual RMDs by approximately 6–7% compared to the previous table. This was the first comprehensive update to the IRS life expectancy tables since 2002.
Under the new table, the distribution period for a 72-year-old increased from 25.6 to 27.4 years. For a 75-year-old, the factor rose from 22.9 to 24.6. A higher distribution factor means a lower RMD — for example, a 73-year-old with a $500,000 account would owe roughly $1,200 less under the 2022 table than under the prior one.
The RMD starting age remained 72 in 2022 (SECURE Act 1.0). The SECURE 2.0 Act was signed into law on December 29, 2022, but its higher starting age of 73 did not take effect until January 1, 2023.
Calculate Your 2022 RMD
Age 73 · Balance $500,000 → ~$18,868 RMD
Enter your actual balance for a precise calculation
Formula
RMD = December 31, 2021 Account Balance ÷ New 2022 Distribution Period
Key RMD Rules
- 1New IRS Uniform Lifetime Table took effect January 1, 2022 — slightly lower RMDs across all ages.
- 2RMD starting age was still 72 (SECURE Act 1.0); SECURE 2.0 age-73 rule began in 2023.
- 3Account balance used for 2022 RMDs: December 31, 2021 account value.
- 4SECURE 2.0 Act was signed December 29, 2022 but did not affect 2022 distributions.
- 5Roth IRA owners remain exempt from RMDs; Roth 401(k) RMD elimination was not yet effective.
Common RMD Mistakes to Avoid
- ⚠Using the old pre-2022 IRS distribution factors instead of the updated 2022 table — this would produce an overstated RMD.
- ⚠Believing SECURE 2.0 raised the RMD age in 2022 — the age-73 rule did not apply until January 1, 2023.
- ⚠Forgetting to use the December 31, 2021 balance (not the 2022 balance) for calculating 2022 RMDs.
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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.