Tables

• The appropriate tables are for identifying your life expectancy or a joint life expectancy, which is more humanely referred to as a distribution period. Use your birthday in the tax year to look up your distribution period.
  
  

Types

• Use Table 1 if you are the beneficiary of an IRA and the original account holder is deceased. Use Table 2 if your spouse is the sole beneficiary and more than 10 years younger than you. Use Table 3 if you are the original owner and you do not have to use Table 2.
  
  

Identification

• The life expectancy tables are in an Appendix of the IRS guidance for IRAs; in 2009, they were in Appendix C of Publication 590. You can find IRS publications online or at your local library.