IRS static mortality tables for 2027

Name: IRS static mortality tables for 2027
Creator: ActuarialOS
License: https://actuarialos.io/reference#terms

The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2027 (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 2027, 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 2027** — 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.
Age	Male static rate q(x)rate	Female static rate q(x)rate	§417(e)(3) applicable (unisex) rate q(x)rate
0	0.00348	0.00299	0.00324
1	0.00024	0.00021	0.00023
2	0.00016	0.00013	0.00015
3	0.00012	0.0001	0.00011
4	0.0001	0.00007	0.00009
5	0.00009	0.00007	0.00008
6	0.00008	0.00006	0.00007
7	0.00007	0.00006	0.00007
8	0.00006	0.00005	0.00006
9	0.00005	0.00005	0.00005
10	0.00005	0.00005	0.00005
11	0.00005	0.00005	0.00005
12	0.00008	0.00006	0.00007
13	0.0001	0.00007	0.00009
14	0.00013	0.00008	0.00011
15	0.00017	0.00008	0.00013
16	0.00021	0.00009	0.00015
17	0.00024	0.00009	0.00017
18	0.00028	0.00009	0.00019
19	0.00033	0.0001	0.00022
20	0.00035	0.0001	0.00023
21	0.00036	0.0001	0.00023
22	0.00036	0.00011	0.00024
23	0.00037	0.00012	0.00025
24	0.00038	0.00013	0.00026
25	0.00039	0.00014	0.00027
26	0.0004	0.00014	0.00027
27	0.00042	0.00015	0.00029
28	0.00043	0.00016	0.0003
29	0.00045	0.00016	0.00031
30	0.00048	0.00018	0.00033
31	0.00049	0.00019	0.00034
32	0.00052	0.0002	0.00036
33	0.00055	0.00022	0.00039
34	0.00057	0.00023	0.0004
35	0.0006	0.00025	0.00043
36	0.00063	0.00028	0.00046
37	0.00065	0.0003	0.00048
38	0.00068	0.00032	0.0005
39	0.00071	0.00034	0.00053
40	0.00072	0.00036	0.00054
41	0.00073	0.00038	0.00056
42	0.00075	0.0004	0.00058
43	0.00077	0.00042	0.0006
44	0.00079	0.00044	0.00062
45	0.00081	0.00047	0.00064
46	0.00086	0.0005	0.00068
47	0.0009	0.00054	0.00072
48	0.00095	0.00058	0.00077
49	0.00102	0.00062	0.00082
50	0.0011	0.00069	0.0009
51	0.00121	0.00078	0.001
52	0.00134	0.00088	0.00111
53	0.0015	0.00099	0.00125
54	0.00169	0.00112	0.00141
55	0.002	0.00135	0.00168
56	0.00247	0.00166	0.00207
57	0.00289	0.0019	0.0024
58	0.00336	0.0022	0.00278
59	0.00388	0.00253	0.00321
60	0.00447	0.00292	0.0037
61	0.00511	0.00336	0.00424
62	0.006	0.004	0.005
63	0.00687	0.00467	0.00577
64	0.00756	0.00524	0.0064
65	0.00841	0.00605	0.00723
66	0.00934	0.00691	0.00813
67	0.0103	0.00767	0.00899
68	0.01135	0.00851	0.00993
69	0.01253	0.00945	0.01099
70	0.01387	0.01057	0.01222
71	0.01539	0.01189	0.01364
72	0.01709	0.01336	0.01523
73	0.01903	0.01504	0.01704
74	0.02124	0.01701	0.01913
75	0.02377	0.01929	0.02153
76	0.02666	0.02188	0.02427
77	0.02997	0.02481	0.02739
78	0.0338	0.02811	0.03096
79	0.03821	0.03179	0.035
80	0.04339	0.03628	0.03984
81	0.04892	0.04061	0.04477
82	0.05518	0.04542	0.0503
83	0.06224	0.05081	0.05653
84	0.07026	0.05688	0.06357
85	0.07945	0.06376	0.07161
86	0.08986	0.07172	0.08079
87	0.10157	0.0808	0.09119
88	0.11468	0.09121	0.10295
89	0.12914	0.10288	0.11601
90	0.14488	0.11589	0.13039
91	0.16147	0.12933	0.1454
92	0.17846	0.14336	0.16091
93	0.1958	0.15794	0.17687
94	0.2132	0.17284	0.19302
95	0.23056	0.18815	0.20936
96	0.24888	0.2045	0.22669
97	0.26748	0.22151	0.2445
98	0.2864	0.2393	0.26285
99	0.30578	0.25773	0.28176
100	0.32531	0.27674	0.30103
101	0.34486	0.29618	0.32052
102	0.36407	0.31568	0.33988
103	0.38291	0.33516	0.35904
104	0.40141	0.35455	0.37798
105	0.41901	0.37374	0.39638
106	0.43621	0.3925	0.41436
107	0.45247	0.41085	0.43166
108	0.4681	0.42839	0.44825
109	0.48303	0.4452	0.46412
110	0.4924	0.4613	0.47685
111	0.49374	0.47665	0.4852
112	0.49512	0.49112	0.49312
113	0.49651	0.49731	0.49691
114	0.49795	0.4984	0.49818
115	0.4993	0.4995	0.4994
116	0.4996	0.49975	0.49968
117	0.4998	0.49985	0.49983
118	0.49985	0.5	0.49993
119	0.5	0.5	0.5
120	1	1	1

Source and verification

Source: IRS — IRS Notice 2026-27IRS Notice 2026-27, 2026-21 I.R.B. 1502
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-2027.csv irs-static-mortality-2027.json

Cite this page: ActuarialOS, “IRS static mortality tables for 2027”, https://actuarialos.io/reference/irs-static-mortality-2027 — verified 2026-08-06.

In Excel: =aos_qx("PPA Static 2027", 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.