Irs Single Life Expectancy Table 2024. The two life expectancy tables that are relevant for spousal beneficiaries are the single life expectancy table and the uniform lifetime table. Fidelity does not provide legal or tax advice.
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 years younger. Beneficiaries use this single life expectancy table based on their age in the year after the ira owner’s death.