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IRS static mortality tables for 2024

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2024 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2024, by age.

Current value: Male static rate q(x): 1; Female static rate q(x): 1; §417(e)(3) applicable (unisex) rate q(x): 1 as of 120.

IRS static mortality tables for 2024 — IRC §430(h)(3)(A); IRC §417(e)(3)(B); 26 CFR §1.430(h)(3)-1. 121 rows, 0 through 120. Every row links to itself: #120 is the current one.
AgeMale static rate q(x)rateFemale static rate q(x)rate§417(e)(3) applicable (unisex) rate q(x)rate
00.003560.003060.00331
10.000250.000220.00024
20.000170.000130.00015
30.000120.00010.00011
40.000110.000080.0001
50.000090.000070.00008
60.000080.000070.00008
70.000080.000060.00007
80.000060.000050.00006
90.000050.000050.00005
100.000050.000060.00006
110.000050.000060.00006
120.000080.000060.00007
130.00010.000080.00009
140.000130.000080.00011
150.000170.000080.00013
160.000210.000090.00015
170.000250.00010.00018
180.000290.00010.0002
190.000340.00010.00022
200.000360.00010.00023
210.000370.00010.00024
220.000370.000110.00024
230.000380.000130.00026
240.000390.000140.00027
250.00040.000140.00027
260.000410.000150.00028
270.000430.000160.0003
280.000440.000160.0003
290.000460.000170.00032
300.000490.000180.00034
310.00050.000190.00035
320.000530.000210.00037
330.000560.000230.0004
340.000590.000240.00042
350.000620.000260.00044
360.000650.000290.00047
370.000670.000310.00049
380.00070.000320.00051
390.000720.000350.00054
400.000740.000370.00056
410.000750.000390.00057
420.000770.000410.00059
430.000790.000430.00061
440.000810.000450.00063
450.000840.000480.00066
460.000880.000510.0007
470.000920.000550.00074
480.000980.000590.00079
490.001040.000640.00084
500.001130.00070.00092
510.001240.00080.00102
520.001370.00090.00114
530.001530.001010.00127
540.001730.001150.00144
550.002060.001380.00172
560.002530.00170.00212
570.002960.001950.00246
580.003440.002250.00285
590.003970.002580.00328
600.004580.002990.00379
610.005230.003430.00433
620.006150.004090.00512
630.007030.004780.00591
640.007740.005370.00656
650.008610.006190.0074
660.009570.007070.00832
670.010540.007860.0092
680.011630.008710.01017
690.012830.009680.01126
700.014190.010820.01251
710.015750.012170.01396
720.01750.013680.01559
730.019490.01540.01745
740.021750.017420.01959
750.024330.019750.02204
760.027290.02240.02485
770.030690.02540.02805
780.03460.028780.03169
790.039120.032540.03583
800.044420.037150.04079
810.050080.041580.04583
820.056490.04650.0515
830.063720.052020.05787
840.071920.058230.06508
850.081260.065270.07327
860.09180.073370.08259
870.103640.082550.0931
880.116880.093050.10497
890.131480.10480.11814
900.147330.11790.13262
910.164040.131410.14773
920.181110.145470.16329
930.198470.160070.17927
940.215880.174950.19542
950.233190.19020.2117
960.251520.206550.22904
970.27010.223540.24682
980.288990.241270.26513
990.308360.259650.28401
1000.327880.278620.30325
1010.347420.297990.32271
1020.366720.31750.34211
1030.385740.337050.3614
1040.404360.35650.38043
1050.421910.375760.39884
1060.438970.394520.41675
1070.45520.412790.434
1080.470640.430240.45044
1090.485360.446940.46615
1100.494480.462820.47865
1110.495520.477940.48673
1120.496560.492150.49436
1130.497560.49820.49788
1140.49870.4990.49885
1150.499750.49980.49978
1160.49990.49990.4999
1170.499950.50.49998
1180.50.50.5
1190.50.50.5
120111

Source and verification

Source
IRS — IRS Notice 2023-73IRS Notice 2023-73, 2023-45 I.R.B. 1232; gendered tables: 26 CFR 1.430(h)(3)-1(e) (TD 9983, 88 FR 72357)
Regulation
IRC §430(h)(3)(A); IRC §417(e)(3)(B); 26 CFR §1.430(h)(3)-1
Verified
August 6, 2026Against: IRS Notices 2023-73 (with 26 CFR 1.430(h)(3)-1(e)), 2024-42, 2025-40 and 2026-27 — the static tables for plan years 2024-2027 (each CSV header carries its own citation).How: Transcription guard at ingestion: unisex(x) == round-half-up((male(x)+female(x))/2, 5) at 121 of 121 ages for every plan year, re-scored on every build (ppaStaticMortality.test.js). The identity relates three independently typed columns.
Publication rule
Published annually; the value for a year is expected by September of the prior year. The latest year held here is 120.
Basis
Basis: these are the IRS's own published tables. 26 CFR §1.430(h)(3)-1(c)(2)(i) states that the static non-annuitant and annuitant tables "are determined using the base mortality tables described in paragraph (b)(1)(ii) of this section" — the table printed at paragraph (d) — and that "the rates in those base mortality tables are adjusted using the mortality improvement rates described in paragraph (b)(1)(iii) of this section", which for valuation dates on or after January 1, 2024 are the 2024 Adjusted Scale MP-2021 Rates incorporated by reference at paragraph (b)(1)(iv)(A). Both inputs are works of the United States Government. The values published here are transcribed from the IRS notice cited above and from no Society of Actuaries publication.
Download
irs-static-mortality-2024.csvirs-static-mortality-2024.json

Cite this page: ActuarialOS, “IRS static mortality tables for 2024”, https://actuarialos.io/reference/irs-static-mortality-2024 — verified 2026-08-06.

In Excel: =aos_qx("PPA Static 2024", 65) The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.

In ActuarialOS the §430 static election and the §417(e) applicable mortality read these tables by plan year, and an unpublished year refuses rather than substituting a neighbour. About the platform.

Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.