What IRS table applies when the spouse is more than 10 years younger?

IRS Table II, the Joint Life and Last Survivor Expectancy Table, applies when your sole IRA beneficiary is a spouse more than 10 years younger. This table has longer distribution periods than the standard Uniform Lifetime Table (Table III), resulting in lower RMDs. Your IRA custodian should provide the joint life factor for your and your spouse's ages.

What if a spouse is exactly 10 years younger (not more)?

The exception requires the spouse to be MORE than 10 years younger. If the age difference is exactly 10 years or less, you must use Table III (Uniform Lifetime Table). The exception is triggered only when the age gap exceeds 10 years.

How much lower is the RMD under the joint life table?

It depends on the age gap. The greater the age difference, the more significant the reduction. For a 75-year-old with a 60-year-old spouse (15-year gap), the joint life factor is approximately 30.5 vs. 24.6 under Table III — reducing the RMD by about 19%. For a 75-year-old with a 64-year-old spouse (11-year gap), the reduction is smaller (roughly 8–10%).

Scenario

RMD Younger Spouse Exception — Use Joint Life Table for Lower Distributions

How does having a spouse more than 10 years younger reduce your Required Minimum Distribution?

If your sole IRA beneficiary is your spouse and your spouse is more than 10 years younger than you, you can use IRS Table II (Joint Life and Last Survivor Expectancy) instead of the standard Table III (Uniform Lifetime Table). The joint table produces a longer distribution period — and therefore a lower RMD — because it accounts for two lifetimes rather than one.

This exception can meaningfully reduce annual RMDs. For a 75-year-old with a spouse who is 62 (13 years younger), the joint life factor is 28.0 compared to 24.6 under the Uniform Lifetime Table. On a $500,000 balance, the RMD drops from $20,325 to $17,857 — a savings of $2,468 per year.

To qualify, the younger spouse must be the sole primary beneficiary for the entire year (or at least as of January 1 of the distribution year, per IRS rules). A disclaimer or death of another beneficiary during the year can affect eligibility.

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Key RMD Rules

1Spouse must be the sole primary beneficiary and must be more than 10 years younger.
2Use IRS Table II (Joint Life and Last Survivor Expectancy) instead of Table III (Uniform Lifetime).
3The spousal exception applies each year independently — re-verify eligibility annually.
4If a non-spouse is added as a co-beneficiary, the exception is lost and Table III applies.
5After the account owner's death, the surviving spouse has the full range of inherited IRA options.

Common RMD Mistakes to Avoid

⚠Using the Uniform Lifetime Table (Table III) when the younger-spouse exception applies — this overstates the RMD.
⚠Adding a trust or other beneficiary alongside the younger spouse, which disqualifies the exception.
⚠Not re-verifying the exception annually — if the beneficiary designation changes during the year, table eligibility may change.

Related RMD Tools & Guides

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Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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