Spousal RMD Strategy: Lower Required Distributions When Your Spouse Is More Than 10 Years Younger

Most retirees calculate RMDs using the IRS Uniform Lifetime Table — but there's an exception that can meaningfully reduce your required distributions every year. If your spouse is the sole beneficiary of your IRA and more than 10 years younger, you qualify for the Joint Life and Last Survivor Expectancy Table, which produces smaller RMDs and keeps more money in the tax-deferred account longer.

The default rule: the Uniform Lifetime Table

For most IRA owners, the annual RMD is calculated by dividing the prior year-end account balance by a divisor from IRS Table III (the Uniform Lifetime Table). The divisors are constructed as if your sole beneficiary is exactly 10 years younger than you — even if that's not true.

For 2026, key Uniform Lifetime Table divisors are:¹

Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime Table), as updated by final regulations Treas. Reg. § 1.401(a)(9)-9 (2022).

The exception: IRS Table II (Joint Life and Last Survivor)

There is one situation in which you use a different table — Table II (Joint Life and Last Survivor Expectancy) — and it produces larger divisors, which means smaller RMDs:

If your account has multiple beneficiaries — even if your spouse is the primary — you fall back to the Uniform Lifetime Table. This makes the beneficiary designation itself a planning decision, not just paperwork.

How much lower are RMDs with Table II?

The magnitude depends on how many years younger your spouse is. The Uniform Lifetime Table assumes a 10-year age gap; Table II adjusts for the actual gap. A wider gap means a larger divisor and a meaningfully smaller RMD.

Here's a concrete example using the age combination verified directly in IRS Publication 590-B:¹

The gap widens substantially when the age difference is larger. An owner who is 20+ years older than their spouse can see divisors 5–10 points higher than the Uniform Lifetime Table at the same age, cutting the RMD by 15–25%. To look up the exact divisor for your specific ages, reference IRS Publication 590-B, Appendix B, Table II (available free on IRS.gov), or use the exact row/column intersection for your ages as of your respective birthdays in the distribution year.

IRMAA: why even small RMD reductions matter

Medicare surcharges (IRMAA) are triggered by MAGI thresholds — and they work as cliffs. In 2026, a married couple filing jointly just over $218,000 in 2024 MAGI pays roughly $1,948/year more per couple than one dollar below. If a slightly lower RMD keeps your income under a cliff, the annual value of Table II is far greater than the direct reduction.

If you're near an IRMAA threshold, using Table II and coordinating with a Qualified Charitable Distribution can be the combination that keeps you in the lower tier. See our IRMAA Planning Guide for the full tier schedule and how RMD income interacts with it.

The beneficiary designation: it must say "spouse only"

Table II is only available when your spouse is the sole designated beneficiary of the account. This means:

• If you list spouse as 50% and children as 50%, you use the Uniform Lifetime Table — full stop.
• If you have a trust as beneficiary (even a spousal trust), you generally use the Uniform Lifetime Table.
• If your IRA has no beneficiary designation on file, the custodian's default applies — and you almost certainly lose Table II eligibility.

This is one reason that beneficiary designation reviews matter for RMD planning. Many retirees made designations decades ago that no longer reflect their current situation. An out-of-date form can silently cost you Table II eligibility for years.

After death: what happens to your younger spouse's RMDs?

One of the most important aspects of the younger-spouse scenario is what happens after the account owner dies. A surviving spouse has more flexibility than any other beneficiary — and SECURE 2.0 expanded those options further.

Option 1: Spousal rollover (treat as own)

The surviving spouse rolls the inherited IRA into their own name. This is the most common choice and has significant advantages:

• The account is now fully the survivor's own IRA — same rules as if they had always owned it.
• RMDs don't begin until the surviving spouse reaches their own RMD age (73 or 75, per SECURE 2.0).
• When RMDs do begin, they use the Uniform Lifetime Table based on the survivor's age — not the Single Life Table (which would produce higher, faster distributions).
• If the surviving spouse has their own younger-spouse situation, they may themselves qualify for Table II again.

When rollover is optimal: When the surviving spouse is meaningfully younger than the deceased owner — the ability to delay RMDs until their own age 73/75 can defer distributions for a decade or more. This is a significant tax deferral and estate-planning benefit.

Option 2: SECURE 2.0 spousal election (keep as inherited IRA, use Uniform table)

SECURE 2.0 created a new option for surviving spouses who want to keep the account as an inherited IRA rather than rolling it over. Under this election, if the deceased owner died before their Required Beginning Date:²

• The surviving spouse may delay distributions until the year the deceased would have reached their RMD age (73 or 75).
• When distributions begin, the spouse uses the Uniform Lifetime Table (not the more restrictive Single Life Table that previously applied to all inherited IRAs).
• This produces the same favorable distribution schedule as a rollover — but in an inherited IRA wrapper.

Why keep it as an inherited IRA rather than rolling over? Two scenarios: (1) the surviving spouse is younger than 59½ and wants to access funds without the 10% early withdrawal penalty (inherited IRAs are penalty-free at any age); (2) there are state-law creditor protections or Medicaid considerations specific to inherited accounts in that state. In most situations, a rollover is simpler and at least as tax-efficient.

Choosing between them

The right choice depends on the surviving spouse's age, income needs, the deceased's age at death, and state law. The math can be modeled precisely — this is not a generic decision. A distribution specialist will project both paths and show you the after-tax values.

The full spousal RMD planning picture

If you have a significantly younger spouse, the RMD-related opportunities compound:

1. Table II during your lifetime: Lower annual RMDs, less taxable income, potentially staying below IRMAA thresholds.
2. Roth conversions before RMDs begin: The Roth conversion window is the years between retirement and RMD age. Converting strategically reduces the traditional IRA balance, permanently lowering both your RMDs and your spouse's future required distributions after they inherit.
3. QCDs if you're 70½+: Each dollar of Qualified Charitable Distribution reduces RMD income — and since you're using Table II with lower RMDs to begin with, QCDs may be able to offset your full RMD in some years.
4. Spouse's inherited account strategy: Whether they roll over or elect inherited IRA treatment depends on their age, income, and timeline — not a default choice.

These decisions interact. The optimal sequencing requires modeling each year's income, tax bracket, IRMAA tier, and distribution impact simultaneously. That's what a specialist in retirement distribution planning does.

Sources

1. IRS Publication 590-B — Distributions from Individual Retirement Arrangements (IRAs). Appendix B contains Table II (Joint Life and Last Survivor Expectancy), Table III (Uniform Lifetime Table), and Table I (Single Life Expectancy). Table III divisors for ages 73–80 cited directly. Table II divisor for owner age 75 / spouse age 64 = 25.3 cited from 2025 edition example. Final regulations: Treas. Reg. § 1.401(a)(9)-9, effective for distribution calendar years beginning on or after January 1, 2022.
2. Kitces — New RMD Rules for Spousal Beneficiaries of Retirement Accounts (SECURE 2.0). Analysis of spousal election under SECURE 2.0 § 327: surviving spouses may now elect to use Uniform Lifetime Table (not Single Life Table) for inherited IRA distributions when deceased died before Required Beginning Date.
3. IRS — Retirement Topics: Required Minimum Distributions (RMDs). SECURE 2.0 § 107: RMD age is 73 for individuals born 1951–1959; 75 for those born 1960 or later. Effective for distributions beginning after December 29, 2022.
4. Fidelity — Inheriting an IRA from Your Spouse. Overview of spousal rollover, treat-as-own election, and inherited IRA options for surviving spouses, including SECURE 2.0 updates.
5. IRS — Retirement Topics: Beneficiary. Rules for designating beneficiaries, spousal rights, and how beneficiary designation affects RMD calculation method (Table II eligibility requires sole designated beneficiary status).

Tax values and RMD divisors verified as of April 2026 against IRS Publication 590-B (2025 edition) and IRS.gov. Table II divisors are unchanged from the 2022 final regulations. SECURE 2.0 spousal election provisions effective for deaths after December 29, 2022. Confirm your specific divisors by looking up your exact ages in IRS Publication 590-B, Appendix B, Table II.