Irs Single Life Expectancy Table 2024. Your yearly rmd is calculated using a formula based on the irs’ uniform lifetime table. The single life expectancy table is used only by beneficiaries to compute rmds on inherited retirement accounts.

This table is the life expectancy table to be used by all ira owners to calculate lifetime distributions unless your beneficiary is your spouse who is more than 10. Divide your retirement account balance by your current life.