Tax Facts


Ages	35	36	37	38	39	40	41	42	43	44	45	46
35	55.2	54.7	54.3	53.8	53.4	53.0	52.7	52.3	52.0	51.7	51.5	51.2
36	54.7	54.2	53.7	53.3	52.8	52.4	52.0	51.7	51.3	51.0	50.7	50.5
37	54.3	53.7	53.2	52.7	52.3	51.8	51.4	51.1	50.7	50.4	50.0	49.8
38	53.8	53.3	52.7	52.2	51.7	51.3	50.9	50.4	50.1	49.7	49.4	49.1
39	53.4	52.8	52.3	51.7	51.2	50.8	50.3	49.9	49.5	49.1	48.7	48.4
40	53.0	52.4	51.8	51.3	50.8	50.2	49.8	49.3	48.9	48.5	48.1	47.7
41	52.7	52.0	51.4	50.9	50.3	49.8	49.3	48.8	48.3	47.9	47.5	47.1
42	52.3	51.7	51.1	50.4	49.9	49.3	48.8	48.3	47.8	47.3	46.9	46.5
43	52.0	51.3	50.7	50.1	49.5	48.9	48.3	47.8	47.3	46.8	46.3	45.9
44	51.7	51.0	50.4	49.7	49.1	48.5	47.9	47.3	46.8	46.3	45.8	45.4
45	51.5	50.7	50.0	49.4	48.7	48.1	47.5	46.9	46.3	45.8	45.3	44.8
46	51.2	50.5	49.8	49.1	48.4	47.7	47.1	46.5	45.9	45.4	44.8	44.3
47	51.0	50.2	49.5	48.8	48.1	47.4	46.7	46.1	45.5	44.9	44.4	43.9
48	50.8	50.0	49.2	48.5	47.8	47.1	46.4	45.8	45.1	44.5	44.0	43.4
49	50.6	49.8	49.0	48.2	47.5	46.8	46.1	45.4	44.8	44.2	43.6	43.0
50	50.4	49.6	48.8	48.0	47.3	46.5	45.8	45.1	44.4	43.8	43.2	42.6
51	50.2	49.4	48.6	47.8	47.0	46.3	45.5	44.8	44.1	43.5	42.8	42.2
52	50.0	49.2	48.4	47.6	46.8	46.0	45.3	44.6	43.8	43.2	42.5	41.8
53	49.9	49.1	48.2	47.4	46.6	45.8	45.1	44.3	43.6	42.9	42.2	41.5
54	49.8	48.9	48.1	47.2	46.4	45.6	44.8	44.1	43.3	42.6	41.9	41.2
55	49.7	48.8	47.9	47.1	46.3	45.5	44.7	43.9	43.1	42.4	41.6	40.9
56	49.5	48.7	47.8	47.0	46.1	45.3	44.5	43.7	42.9	42.1	41.4	40.7
57	49.4	48.6	47.7	46.8	46.0	45.1	44.3	43.5	42.7	41.9	41.2	40.4
58	49.4	48.5	47.6	46.7	45.8	45.0	44.2	43.3	42.5	41.7	40.9	40.2
59	49.3	48.4	47.5	46.6	45.7	44.9	44.0	43.2	42.4	41.5	40.7	40.0
60	49.2	48.3	47.4	46.5	45.6	44.7	43.9	43.0	42.2	41.4	40.6	39.8
61	49.1	48.2	47.3	46.4	45.5	44.6	43.8	42.9	42.1	41.2	40.4	39.6
62	49.1	48.1	47.2	46.3	45.4	44.5	43.7	42.8	41.9	41.1	40.3	39.4
63	49.0	48.1	47.2	46.3	45.3	44.5	43.6	42.7	41.8	41.0	40.1	39.3
64	48.9	48.0	47.1	46.2	45.3	44.4	43.5	42.6	41.7	40.8	40.0	39.2
65	48.9	48.0	47.0	46.1	45.2	44.3	43.4	42.5	41.6	40.7	39.9	39.0
66	48.9	47.9	47.0	46.1	45.1	44.2	43.3	42.4	41.5	40.6	39.8	38.9
67	48.8	47.9	46.9	46.0	45.1	44.2	43.3	42.3	41.4	40.6	39.7	38.8
68	48.8	47.8	46.9	46.0	45.0	44.1	43.2	42.3	41.4	40.5	39.6	38.7
69	48.7	47.8	46.9	45.9	45.0	44.1	43.1	42.2	41.3	40.4	39.5	38.6
70	48.7	47.8	46.8	45.9	44.9	44.0	43.1	42.2	41.3	40.3	39.4	38.6
71	48.7	47.7	46.8	45.9	44.9	44.0	43.0	42.1	41.2	40.3	39.4	38.5
72	48.7	47.7	46.8	45.8	44.9	43.9	43.0	42.1	41.1	40.2	39.3	38.4
73	48.6	47.7	46.7	45.8	44.8	43.9	43.0	42.0	41.1	40.2	39.3	38.4
74	48.6	47.7	46.7	45.8	44.8	43.9	42.9	42.0	41.1	40.1	39.2	38.3
75	48.6	47.7	46.7	45.7	44.8	43.8	42.9	42.0	41.0	40.1	39.2	38.3
76	48.6	47.6	46.7	45.7	44.8	43.8	42.9	41.9	41.0	40.1	39.1	38.2
77	48.6	47.6	46.7	45.7	44.8	43.8	42.9	41.9	41.0	40.0	39.1	38.2
78	48.6	47.6	46.6	45.7	44.7	43.8	42.8	41.9	40.9	40.0	39.1	38.2
79	48.6	47.6	46.6	45.7	44.7	43.8	42.8	41.9	40.9	40.0	39.1	38.1
80	48.5	47.6	46.6	45.7	44.7	43.7	42.8	41.8	40.9	40.0	39.0	38.1
81	48.5	47.6	46.6	45.7	44.7	43.7	42.8	41.8	40.9	39.9	39.0	38.1
82	48.5	47.6	46.6	45.6	44.7	43.7	42.8	41.8	40.9	39.9	39.0	38.1
83	48.5	47.6	46.6	45.6	44.7	43.7	42.8	41.8	40.9	39.9	39.0	38.0
84	48.5	47.6	46.6	45.6	44.7	43.7	42.7	41.8	40.8	39.9	39.0	38.0
85	48.5	47.5	46.6	45.6	44.7	43.7	42.7	41.8	40.8	39.9	38.9	38.0
86	48.5	47.5	46.6	45.6	44.6	43.7	42.7	41.8	40.8	39.9	38.9	38.0
87	48.5	47.5	46.6	45.6	44.6	43.7	42.7	41.8	40.8	39.9	38.9	38.0
88	48.5	47.5	46.6	45.6	44.6	43.7	42.7	41.8	40.8	39.9	38.9	38.0
89	48.5	47.5	46.6	45.6	44.6	43.7	42.7	41.7	40.8	39.8	38.9	38.0
90	48.5	47.5	46.6	45.6	44.6	43.7	42.7	41.7	40.8	39.8	38.9	38.0

RMD Joint and Last Survivor Table - Life Expectancy
Ages	47	48	49	50	51	52	53	54	55	56	57	58
47	43.4	42.9	42.4	42.0	41.6	41.2	40.9	40.5	40.2	40.0	39.7	39.4
48	42.9	42.4	41.9	41.5	41.0	40.6	40.3	39.9	39.6	39.3	39.0	38.7
49	42.4	41.9	41.4	40.9	40.5	40.1	39.7	39.3	38.9	38.6	38.3	38.0
50	42.0	41.5	40.9	40.4	40.0	39.5	39.1	38.7	38.3	38.0	37.6	37.3
51	41.6	41.0	40.5	40.0	39.5	39.0	38.5	38.1	37.7	37.4	37.0	36.7
52	41.2	40.6	40.1	39.5	39.0	38.5	38.0	37.6	37.2	36.8	36.4	36.0
53	40.9	40.3	39.7	39.1	38.5	38.0	37.5	37.1	36.6	36.2	35.8	35.4
54	40.5	39.9	39.3	38.7	38.1	37.6	37.1	36.6	36.1	35.7	35.2	34.8
55	40.2	39.6	38.9	38.3	37.7	37.2	36.6	36.1	35.6	35.1	34.7	34.3
56	40.0	39.3	38.6	38.0	37.4	36.8	36.2	35.7	35.1	34.7	34.2	33.7
57	39.7	39.0	38.3	37.6	37.0	36.4	35.8	35.2	34.7	34.2	33.7	33.2
58	39.4	38.7	38.0	37.3	36.7	36.0	35.4	34.8	34.3	33.7	33.2	32.8
59	39.2	38.5	37.8	37.1	36.4	35.7	35.1	34.5	33.9	33.3	32.8	32.3
60	39.0	38.2	37.5	36.8	36.1	35.4	34.8	34.1	33.5	32.9	32.4	31.9
61	38.8	38.0	37.3	36.6	35.8	35.1	34.5	33.8	33.2	32.6	32.0	31.4
62	38.6	37.8	37.1	36.3	35.6	34.9	34.2	33.5	32.9	32.2	31.6	31.1
63	38.5	37.7	36.9	36.1	35.4	34.6	33.9	33.2	32.6	31.9	31.3	30.7
64	38.3	37.5	36.7	35.9	35.2	34.4	33.7	33.0	32.3	31.6	31.0	30.4
65	38.2	37.4	36.6	35.8	35.0	34.2	33.5	32.7	32.0	31.4	30.7	30.0
66	38.1	37.2	36.4	35.6	34.8	34.0	33.3	32.5	31.8	31.1	30.4	29.8
67	38.0	37.1	36.3	35.5	34.7	33.9	33.1	32.3	31.6	30.9	30.2	29.5
68	37.9	37.0	36.2	35.3	34.5	33.7	32.9	32.1	31.4	30.7	29.9	29.2
69	37.8	36.9	36.0	35.2	34.4	33.6	32.8	32.0	31.2	30.5	29.7	29.0
70	37.7	36.8	35.9	35.1	34.3	33.4	32.6	31.8	31.1	30.3	29.5	28.8
71	37.6	36.7	35.9	35.0	34.2	33.3	32.5	31.7	30.9	30.1	29.4	28.6
72	37.5	36.6	35.8	34.9	34.1	33.2	32.4	31.6	30.8	30.0	29.2	28.4
73	37.5	36.6	35.7	34.8	34.0	33.1	32.3	31.5	30.6	29.8	29.1	28.3
74	37.4	36.5	35.6	34.8	33.9	33.0	32.2	31.4	30.5	29.7	28.9	28.1
75	37.4	36.5	35.6	34.7	33.8	33.0	32.1	31.3	30.4	29.6	28.8	28.0
76	37.3	36.4	35.5	34.6	33.8	32.9	32.0	31.2	30.3	29.5	28.7	27.9
77	37.3	36.4	35.5	34.6	33.7	32.8	32.0	31.1	30.3	29.4	28.6	27.8
78	37.2	36.3	35.4	34.5	33.6	32.8	31.9	31.0	30.2	29.3	28.5	27.7
79	37.2	36.3	35.4	34.5	33.6	32.7	31.8	31.0	30.1	29.3	28.4	27.6
80	37.2	36.3	35.4	34.5	33.6	32.7	31.8	30.9	30.1	29.2	28.4	27.5
81	37.2	36.2	35.3	34.4	33.5	32.6	31.8	30.9	30.0	29.2	28.3	27.5
82	37.1	36.2	35.3	34.4	33.5	32.6	31.7	30.8	30.0	29.1	28.3	27.4
83	37.1	36.2	35.3	34.4	33.5	32.6	31.7	30.8	29.9	29.1	28.2	27.4
84	37.1	36.2	35.3	34.3	33.4	32.5	31.7	30.8	29.9	29.0	28.2	27.3
85	37.1	36.2	35.2	34.3	33.4	32.5	31.6	30.7	29.9	29.0	28.1	27.3
86	37.1	36.1	35.2	34.3	33.4	32.5	31.6	30.7	29.8	29.0	28.1	27.2
87	37.0	36.1	35.2	34.3	33.4	32.5	31.6	30.7	29.8	28.9	28.1	27.2
88	37.0	36.1	35.2	34.3	33.4	32.5	31.6	30.7	29.8	28.9	28.0	27.2
89	37.0	36.1	35.2	34.3	33.3	32.4	31.5	30.7	29.8	28.9	28.0	27.2
90	37.0	36.1	35.2	34.2	33.3	32.4	31.5	30.6	29.8	28.9	28.0	27.1

RMD Joint and Last Survivor Table - Life Expectancy
Ages	59	60	61	62	63	64	65	66	67	68	69	70
59	31.8	31.3	30.9	30.5	30.1	29.8	29.4	29.1	28.8	28.6	28.3	28.1
60	31.3	30.9	30.4	30.0	29.6	29.2	28.8	28.5	28.2	27.9	27.6	27.4
61	30.9	30.4	29.9	29.5	29.0	28.6	28.3	27.9	27.6	27.3	27.0	26.7
62	30.5	30.0	29.5	29.0	28.5	28.1	27.7	27.3	27.0	26.7	26.4	26.1
63	30.1	29.6	29.0	28.5	28.1	27.6	27.2	26.8	26.4	26.1	25.7	25.4
64	29.8	29.2	28.6	28.1	27.6	27.1	26.7	26.3	25.9	25.5	25.2	24.8
65	29.4	28.8	28.3	27.7	27.2	26.7	26.2	25.8	25.4	25.0	24.6	24.3
66	29.1	28.5	27.9	27.3	26.8	26.3	25.8	25.3	24.9	24.5	24.1	23.7
67	28.8	28.2	27.6	27.0	26.4	25.9	25.4	24.9	24.4	24.0	23.6	23.2
68	28.6	27.9	27.3	26.7	26.1	25.5	25.0	24.5	24.0	23.5	23.1	22.7
69	28.3	27.6	27.0	26.4	25.7	25.2	24.6	24.1	23.6	23.1	22.6	22.2
70	28.1	27.4	26.7	26.1	25.4	24.8	24.3	23.7	23.2	22.7	22.2	21.8
71	27.9	27.2	26.5	25.8	25.2	24.5	23.9	23.4	22.8	22.3	21.8	21.3
72	27.7	27.0	26.3	25.6	24.9	24.3	23.7	23.1	22.5	22.0	21.4	20.9
73	27.5	26.8	26.1	25.4	24.7	24.0	23.4	22.8	22.2	21.6	21.1	20.6
74	27.4	26.6	25.9	25.2	24.5	23.8	23.1	22.5	21.9	21.3	20.8	20.2
75	27.2	26.5	25.7	25.0	24.3	23.6	22.9	22.3	21.6	21.0	20.5	19.9
76	27.1	26.3	25.6	24.8	24.1	23.4	22.7	22.0	21.4	20.8	20.2	19.6
77	27.0	26.2	25.4	24.7	23.9	23.2	22.5	21.8	21.2	20.6	19.9	19.4
78	26.9	26.1	25.3	24.6	23.8	23.1	22.4	21.7	21.0	20.3	19.7	19.1
79	26.8	26.0	25.2	24.4	23.7	22.9	22.2	21.5	20.8	20.1	19.5	18.9
80	26.7	25.9	25.1	24.3	23.6	22.8	22.1	21.3	20.6	20.0	19.3	18.7
81	26.6	25.8	25.0	24.2	23.4	22.7	21.9	21.2	20.5	19.8	19.1	18.5
82	26.6	25.8	24.9	24.1	23.4	22.6	21.8	21.1	20.4	19.7	19.0	18.3
83	26.5	25.7	24.9	24.1	23.3	22.5	21.7	21.0	20.2	19.5	18.8	18.2
84	26.5	25.6	24.8	24.0	23.2	22.4	21.6	20.9	20.1	19.4	18.7	18.0
85	26.4	25.6	24.8	23.9	23.1	22.3	21.6	20.8	20.1	19.3	18.6	17.9
86	26.4	25.5	24.7	23.9	23.1	22.3	21.5	20.7	20.0	19.2	18.5	17.8
87	26.4	25.5	24.7	23.8	23.0	22.2	21.4	20.7	19.9	19.2	18.4	17.7
88	26.3	25.5	24.6	23.8	23.0	22.2	21.4	20.6	19.8	19.1	18.3	17.6
89	26.3	25.4	24.6	23.8	22.9	22.1	21.3	20.5	19.8	19.0	18.3	17.6
90	26.3	25.4	24.6	23.7	22.9	22.1	21.3	20.5	19.7	19.0	18.2	17.5

RMD Joint and Last Survivor Table - Life Expectancy
Ages	71	72	73	74	75	76	77	78	79	80	81	82
71	20.9	20.5	20.1	19.7	19.4	19.1	18.8	18.5	18.3	18.1	17.9	17.7
72	20.5	20.0	19.6	19.3	18.9	18.6	18.3	18.0	17.7	17.5	17.3	17.1
73	20.1	19.6	19.2	18.8	18.4	18.1	17.8	17.5	17.2	16.9	16.7	16.5
74	19.7	19.3	18.8	18.4	18.0	17.6	17.3	17.0	16.7	16.4	16.2	15.9
75	19.4	18.9	18.4	18.0	17.6	17.2	16.8	16.5	16.2	15.9	15.6	15.4
76	19.1	18.6	18.1	17.6	17.2	16.8	16.4	16.0	15.7	15.4	15.1	14.9
77	18.8	18.3	17.8	17.3	16.8	16.4	16.0	15.6	15.3	15.0	14.7	14.4
78	18.5	18.0	17.5	17.0	16.5	16.0	15.6	15.2	14.9	14.5	14.2	13.9
79	18.3	17.7	17.2	16.7	16.2	15.7	15.3	14.9	14.5	14.1	13.8	13.5
80	18.1	17.5	16.9	16.4	15.9	15.4	15.0	14.5	14.1	13.8	13.4	13.1
81	17.9	17.3	16.7	16.2	15.6	15.1	14.7	14.2	13.8	13.4	13.1	12.7
82	17.7	17.1	16.5	15.9	15.4	14.9	14.4	13.9	13.5	13.1	12.7	12.4
83	17.5	16.9	16.3	15.7	15.2	14.7	14.2	13.7	13.2	12.8	12.4	12.1
84	17.4	16.7	16.1	15.5	15.0	14.4	13.9	13.4	13.0	12.6	12.2	11.8
85	17.3	16.6	16.0	15.4	14.8	14.3	13.7	13.2	12.8	12.3	11.9	11.5
86	17.1	16.5	15.8	15.2	14.6	14.1	13.5	13.0	12.5	12.1	11.7	11.3
87	17.0	16.4	15.7	15.1	14.5	13.9	13.4	12.9	12.4	11.9	11.4	11.0
88	16.9	16.3	15.6	15.0	14.4	13.8	13.2	12.7	12.2	11.7	11.3	10.8
89	16.9	16.2	15.5	14.9	14.3	13.7	13.1	12.6	12.0	11.5	11.1	10.6
90	16.8	16.1	15.4	14.8	14.2	13.6	13.0	12.4	11.9	11.4	10.9	10.5

RMD Joint and Last Survivor Table - Life Expectancy
Ages	83	84	85	86	87	88	89	90
83	11.7	11.4	11.1	10.9	10.6	10.4	10.2	10.1
84	11.4	11.1	10.8	10.5	10.3	10.1	9.9	9.7
85	11.1	10.8	10.5	10.2	9.9	9.7	9.5	9.3
86	10.9	10.5	10.2	9.9	9.6	9.4	9.2	9.0
87	10.6	10.3	9.9	9.6	9.4	9.1	8.9	8.6
88	10.4	10.1	9.7	9.4	9.1	8.8	8.6	8.3
89	10.2	9.9	9.5	9.2	8.9	8.6	8.3	8.1
90	10.1	9.7	9.3	9.0	8.6	8.3	8.1	7.8

Treas. Reg. Sec. 1.401(a)(9)-9

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