Spousal IRAs and RMDs: What’s Different and What Isn’t

The owner’s RMD rules generally apply regardless of marital status. But beneficiary setup and age differences matter—for example, if your spouse is more than 10 years younger and the sole beneficiary, you can use the Joint Life Table, which reduces the RMD amount.

Key resource: RMD Factor Table

Age‑Gap Planning (10+ Years Younger Spouse)

• If your spouse is the sole beneficiary and >10 years younger, use the Joint Life Table
• This increases the divisor (lowers the RMD), helping tax management and IRMAA control

Beneficiary Coordination

• Review beneficiary designations annually
• Surviving spouses often may do spousal rollovers or treat the IRA as their own
• Consider inherited IRA rules for other beneficiaries: Inherited IRA 10‑Year Rule

Withholding, QCDs, and Conversions for Couples

• Use late‑year RMD withholding to meet safe harbor as a couple: Withholding vs. Estimates
• Charitably inclined? Use QCDs to keep AGI lower in RMD years
• Pre‑RMD Roth conversions can reduce future joint and survivor taxes: RMD + Roth Conversions

Example

Avery is 72; spouse is 60 and the sole beneficiary. Avery calculates RMD using the Joint Life Table, which lowers the required amount versus the Uniform Table. The couple plans QCDs for a portion of the RMD and uses withholding to avoid estimates.

FAQs

Can spouses aggregate RMDs across each other’s accounts?

No. RMD aggregation rules apply per owner. Each spouse must satisfy their own RMDs.

Can we use different tables for different IRAs?

The table is based on your age and beneficiary status (e.g., Joint Life Table for >10‑year younger sole spouse beneficiary). It applies per account owner.