I assume this question is related to withdrawals from a retirement plan. If both of you are 80 years young then this is not an issue for you.
Retirement accounts, including 401(k) plans, are designed to help people save for retirement. As such, the tax code incentivizes saving by offering tax benefits for contributions and usually penalizing those who withdraw money before the age of 59½.
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Managing Your Retirement Account and Taxes ... - TurboTax