The crux of the issue seemed to be that the worksheet refers to “the year you turn 70½” and whether that meant the worksheet was not valid. That worksheet is indeed INCORRECT for calculating RMDs under the SECURE Act for 2022 and beyond.
The problem is not only does it have the incorrect age for starting RMDs (which is at best confusing), it also has the incorrect uniform life table divisors for 2022 and after. To make matters more confusing it is where you are directed if you go to the IRS Required Minimum Distribution Worksheets page, which could also lead to some confusion.
I found the correct SECURE Act divisors for RMDs for 2022 and beyond in the Federal Register here. (See Table 2 to paragraph c (Uniform Life Table) under § 1.401(a)(9)-9 Life expectancy and distribution period tables.)
The table is reproduced below here for convenience:
Code: Select all
Uniform Lifetime Table
Age Divisor Age Divisor Age Divisor
72 27.4 89 12.9 105 4.6
73 26.5 90 12.2 106 4.3
74 25.5 91 11.5 107 4.1
75 24.6 92 10.8 108 3.9
76 23.7 93 10.1 109 3.7
77 22.9 94 9.5 110 3.5
78 22.0 95 8.9 111 3.4
79 21.1 96 8.4 112 3.3
80 20.2 97 7.8 113 3.1
81 19.4 98 7.3 114 3.0
82 18.5 99 6.8 115 2.9
83 17.7 100 6.4 116 2.8
84 16.8 101 6.0 117 2.7
85 16.0 102 5.6 118 2.5
86 15.2 103 5.2 119 2.3
87 14.4 104 4.9 120+ 2.0
88 13.7