Single Life Expectancy Table
The divisor source for inherited accounts under the beneficiary-RMD path. Eligible Designated Beneficiaries (EDBs) use it for stretch RMDs; non-EDBs subject to the 10-year rule use it during years 1-9 when the decedent died on or after their Required Beginning Date.
When this table applies
- You inherited a Trad IRA / SEP / SIMPLE / 401(k) / 403(b) / QRP and you are an EDB.
- You inherited from someone who died after their RBD and the 10-year rule applies (years 1-9 require annual RMDs on Single Life).
- You are a successor beneficiary — always 10-year rule, Single Life applies in years 1-9.
Highlight age73divisor16.4
| Age (year-end) | Distribution period (yrs) | Per $100K balance | Statute |
|---|---|---|---|
| 45 | 41.0 | $2,439 | §1.401(a)(9)-9(b) |
| 46 | 40.0 | $2,500 | §1.401(a)(9)-9(b) |
| 47 | 39.0 | $2,564 | §1.401(a)(9)-9(b) |
| 48 | 38.1 | $2,625 | §1.401(a)(9)-9(b) |
| 49 | 37.1 | $2,695 | §1.401(a)(9)-9(b) |
| 50 | 36.2 | $2,762 | §1.401(a)(9)-9(b) |
| 51 | 35.3 | $2,833 | §1.401(a)(9)-9(b) |
| 52 | 34.3 | $2,915 | §1.401(a)(9)-9(b) |
| 53 | 33.4 | $2,994 | §1.401(a)(9)-9(b) |
| 54 | 32.5 | $3,077 | §1.401(a)(9)-9(b) |
| 55 | 31.6 | $3,165 | §1.401(a)(9)-9(b) |
| 56 | 30.6 | $3,268 | §1.401(a)(9)-9(b) |
| 57 | 29.8 | $3,356 | §1.401(a)(9)-9(b) |
| 58 | 28.9 | $3,460 | §1.401(a)(9)-9(b) |
| 59 | 28.0 | $3,571 | §1.401(a)(9)-9(b) |
| 60 | 27.1 | $3,690 | §1.401(a)(9)-9(b) |
| 61 | 26.2 | $3,817 | §1.401(a)(9)-9(b) |
| 62 | 25.4 | $3,937 | §1.401(a)(9)-9(b) |
| 63 | 24.5 | $4,082 | §1.401(a)(9)-9(b) |
| 64 | 23.7 | $4,219 | §1.401(a)(9)-9(b) |
| 65 | 22.9 | $4,367 | §1.401(a)(9)-9(b) |
| 66 | 22.0 | $4,545 | §1.401(a)(9)-9(b) |
| 67 | 21.2 | $4,717 | §1.401(a)(9)-9(b) |
| 68 | 20.4 | $4,902 | §1.401(a)(9)-9(b) |
| 69 | 19.6 | $5,102 | §1.401(a)(9)-9(b) |
| 70 | 18.8 | $5,319 | §1.401(a)(9)-9(b) |
| 71 | 18.0 | $5,556 | §1.401(a)(9)-9(b) |
| 72 | 17.2 | $5,814 | §1.401(a)(9)-9(b) |
| ▸ 73 | 16.4 | $6,098 | §1.401(a)(9)-9(b) |
| 74 | 15.6 | $6,410 | §1.401(a)(9)-9(b) |
| 75 | 14.8 | $6,757 | §1.401(a)(9)-9(b) |
| 76 | 14.1 | $7,092 | §1.401(a)(9)-9(b) |
| 77 | 13.3 | $7,519 | §1.401(a)(9)-9(b) |
| 78 | 12.6 | $7,937 | §1.401(a)(9)-9(b) |
| 79 | 11.9 | $8,403 | §1.401(a)(9)-9(b) |
| 80 | 11.2 | $8,929 | §1.401(a)(9)-9(b) |
| 81 | 10.5 | $9,524 | §1.401(a)(9)-9(b) |
| 82 | 9.9 | $10,101 | §1.401(a)(9)-9(b) |
| 83 | 9.3 | $10,753 | §1.401(a)(9)-9(b) |
| 84 | 8.7 | $11,494 | §1.401(a)(9)-9(b) |
| 85 | 8.1 | $12,346 | §1.401(a)(9)-9(b) |
| 86 | 7.6 | $13,158 | §1.401(a)(9)-9(b) |
| 87 | 7.1 | $14,085 | §1.401(a)(9)-9(b) |
| 88 | 6.6 | $15,152 | §1.401(a)(9)-9(b) |
| 89 | 6.1 | $16,393 | §1.401(a)(9)-9(b) |
| 90 | 5.7 | $17,544 | §1.401(a)(9)-9(b) |
| 91 | 5.3 | $18,868 | §1.401(a)(9)-9(b) |
| 92 | 4.9 | $20,408 | §1.401(a)(9)-9(b) |
| 93 | 4.6 | $21,739 | §1.401(a)(9)-9(b) |
| 94 | 4.3 | $23,256 | §1.401(a)(9)-9(b) |
| 95 | 4.0 | $25,000 | §1.401(a)(9)-9(b) |
Formula
RMD = Balance (12/31 prior yr) ÷ 16.4 (divisor at age 73)
How the divisor decreases each year
After the first RMD year, the beneficiary subtracts 1.0from the divisor for each subsequent year (the "subtract-one" method). This produces a steeper draw-down than the Uniform Lifetime path. The 2022 IRS regulations reset divisors for beneficiaries currently in payout — a one-time recomputation that may have already affected your account.
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.