Can I withdraw 100% of wife's small IRA in one year, and close her IRA account, and reduce the RMD withdrawal from my IRA a like amount in the same year? We file jointly.

[MichaelL1 · Accepted solution]

The RMD's are computed on each separate person.

So taking her money out, does not satisfy the RMD on your account.

Husband and wife cannot combine IRA distributions to satisfy the requirement.  Each taxpayer stands alone.