Don't Miss This Rule That Allows Smaller RMDs
If you are age 73 or older in 2026, you will need to take a required minimum distribution (RMD) from your IRA. Usually, an RMD is calculated using the IRS Uniform Lifetime Table. However, if you are married to a spouse who is more than 10 years younger, and your spouse is the sole primary beneficiary of your IRA, there is a special rule that applies. You may calculate your RMD using the IRS Joint Life Expectancy Table instead.
What is the benefit? The RMD will be smaller. This can be an advantage for IRA owners who do not need the money and want to minimize taxable income.
Remember that your spouse must be your sole primary beneficiary for the entire year to use this special rule. If you have named multiple beneficiaries on your IRA, then you must use the Uniform Lifetime Table. Contingent beneficiaries are not considered when determining if your spouse is your sole beneficiary.
This opportunity to take a smaller RMD is often missed. Many IRA custodians default to the Uniform Lifetime Table when providing IRS RMD statements (which are required) to IRA owners. The RMD statement, therefore, may not give you the correct RMD amount if your spouse is your sole beneficiary and is more than 10 years younger than you.
If this is your situation, you may need to manually calculate and request the lower amount. You can find the Joint Life Expectancy Table in IRS Publication 590-B. To calculate the RMD, use the factor that corresponds to the ages that you and your spouse reach on your birthdays in 2026. Then divide that factor into your December 31, 2025, IRA balance. Example: Robert, age 76, is married to Maria, age 60. She is his sole IRA beneficiary. Because Maria is more than 10 years younger and the sole beneficiary, Robert can use the Joint Life Expectancy Table to determine the factor to calculate his RMD for 2026. If Robert and Maria look at the intersection of age 76 and age 60 on this table, the life expectancy factor is 28.2. For comparison purposes, the Uniform Lifetime Table’s factor for age 76 is 23.7, which would result in a larger RMD.
By Sarah Brenner, JD
Director of Retirement Education
Ed Slott and Company, LLC
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