The Single Life Table (shown below) is used by beneficiaries to calculate “stretch” RMDs from their inherited account(s).

Age Life expectancy
0 84.6
1 83.7
2 82.8
3 81.8
4 80.8
5 79.8
6 78.8
7 77.9
8 76.9
9 75.9
10 74.9
11 73.9
12 72.9
13 71.9
14 70.9
15 69.9
16 69.0
17 68.0
18 67.0
19 66.0
20 65.0
21 64.1
22 63.1
23 62.1
24 61.1
25 60.2
26 59.2
27 58.2
28 57.3
29 56.3
30 55.3
31 54.4
32 53.4
33 52.5
34 51.5
35 50.5
36 49.6
37 48.6
38 47.7
39 46.7
40 45.7
41 44.8
42 43.8
43 42.9
44 41.9
45 41.0
46 40.0
47 39.0
48 38.1
49 37.1
50 36.2
51 35.3
52 34.3
53 33.4
54 32.5
55 31.6
56 30.6
57 29.8
58 28.9
59 28.0
60 27.1
61 26.2
62 25.4
63 24.5
64 23.7
65 22.9
66 22.0
67 21.2
68 20.4
69 19.6
70 18.8
71 18.0
72 17.2
73 16.4
74 15.6
75 14.8
76 14.1
77 13.3
78 12.6
79 11.9
80 11.2
81 10.5
82 9.9
83 9.3
84 8.7
85 8.1
86 7.6
87 7.1
88 6.6
89 6.1
90 5.7
91 5.3
92 4.9
93 4.6
94 4.3
95 4.0
96 3.7
97 3.4
98 3.2
99 3.0
100 2.8
101 2.6
102 2.5
103 2.3
104 2.2
105 2.1
106 2.1
107 2.1
108 2.0
109 2.0
110 2.0
111 2.0
112 2.0
113 1.9
114 1.9
115 1.8
116 1.8
117 1.6
118 1.4
119 1.1
120+ 1.0

Source: Federal Register

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