How do I calculate life expectancy payments for an IRA beneficiary after the IRA owner's death?

Use the single life expectancy table to calculate IRA beneficiary distributions.

The single life expectancy table may be used by IRA beneficiaries to calculate life expectancy payments. This table is typically used for eligible designated beneficiaries or for beneficiaries where the IRA owner died before January 1, 2020.

Access the printable table here: Single Life Expectancy Table