IRS RMD tables: which one applies?
Three tables in Reg. §1.401(a)(9)-9, three distinct uses.
| Table | Used for | Method |
|---|---|---|
| III — Uniform Lifetime | Nearly every living participant | Attained age in the distribution year |
| II — Joint Life & Last Survivor | Only where the spouse is sole beneficiary for the entire year and is more than 10 years younger | Both attained ages, tested afresh each year |
| I — Single Life | Beneficiaries of a deceased participant | Fixed term reduced by one each year — except a sole spouse, who recalculates |
Attained age, not age today
Every lookup uses the age the person reaches on their birthday in that calendar year, not their age on the date of calculation. Someone born in November is treated as their year-end age from 1 January onward.
Table II: more than 10 years, tested every year
The threshold is more than 10 years younger. A spouse exactly 10 years younger does not qualify. And because attained ages shift, the test must be run for each distribution year rather than settled once — a couple can move in and out of eligibility across a schedule.
The spouse must also be the sole beneficiary for the entire year. Adding a contingent beneficiary mid-year breaks it.
The recalculation trap in Table I
Applying subtract-one to a spouse understates their life expectancy every year after the first, and produces a distribution that is too large and accelerates over time.
The 2022 update, and the reset
All three tables were replaced effective 1 January 2022 to reflect longer life expectancies. For a beneficiary whose schedule started earlier, the transition is a reset: recompute the initial factor under the new table for the first distribution year, then subtract one for each year elapsed since. You do not simply continue the old series.
Check a real case. The calculator applies every rule on this page — SECURE 2.0 applicable ages, the before/after-RBD test, EDB classification and the 2024 final regulations.
Open the RMD calculator