Corrections to the 2021 Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

If you downloaded or printed the 2021 Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), before April 28, 2022, please be advised that the publication is being updated to correct certain life expectancy factors in Table II, Joint Life and Last Survivor Expectancy, as described below.

On page 52, we updated the life expectancy factors for ages 48 and 31 from "55.9" to "56.0" and ages 48 and 32 from "55.0" to "55.2."

On page 60, we updated the life expectancy factors for ages 90 and 76 from "14.8" to "14.7."

On page 64, we updated the following life expectancy factors.

  • Ages 113 and 104 from "3.0" to "3.1."
  • Ages 114 and 105 from "2.9" to "3.0."
  • Ages 114 and 106 from "3.0" to "2.9."
  • Ages 114 and 108 from "2.8" to "2.9."
  • Ages 114 and 109 from "2.8" to "2.9."

Please download Publication 590-B PDF again for the revised text.