RMD calculation when spouse is much younger

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I am nearing 73 and will soon need to take RMDs. My spouse is much younger at 53. How does a large age difference affect RMD calculations? Does the OBBBA have any impact?

Ask the Experts - Beautiful - Aug 2025

tulipan

Level 5

The standard Required Minimum Distribution (RMD) calculation for most people is based on the IRS Uniform Lifetime Table, which assumes that your beneficiary is 10 years younger than you, regardless of your beneficiary's actual age (or whether you have a beneficiary).

In your case, if your spouse is your sole beneficiary and is more than 10 years younger than you, you are permitted to used the Joint Life and Last Survivor Expectancy Table to calculate your RMD. This table is based on the joint life expectancy of both you and your spouse, which would result in a smaller RMD amount for you each year. To use this table, please keep in mind that your spouse must be your sole beneficiary for the entire year.

As for the impact of the OBBBA, your RMD start date will not change nor will the calculation table be impacted. The "senior deduction" under the OBBBA may, however, offset some of the taxable income from your RMDs, resulting in a potentially lower overall tax bill for Tax Years 2025 to 2028.

I hope this helps.