How Do RMDs Work For Married Couples? | Separate RMDs

Each spouse calculates and takes their own Required Minimum Distribution from personal retirement accounts based on their own age and balance.

You might assume a married couple can treat their retirement accounts like a shared tax return—combine balances, take one withdrawal. Many couples make that mistake, according to the IRS. The reality is more individual: RMDs follow each person’s age and account value separately.

This article breaks down how RMDs work for married couples, including the spousal exceptions that can reduce a required amount, what happens when one spouse dies, and common planning strategies. No two couples look identical on paper, so the rules have a few built-in flex points worth understanding.

How RMDs Are Calculated for Married Couples

A Required Minimum Distribution is the minimum the IRS requires you to withdraw from tax-deferred accounts like traditional IRAs and 401(k)s once you reach a certain age. That age is now 73 for anyone who turns 73 after December 31, 2022, thanks to the SECURE 2.0 Act.

For married couples, the calculation is separate. You divide your own account balance as of December 31 by a life expectancy factor from the required minimum distribution definition provided by the IRS. Your spouse does the same with their own accounts. You cannot use one account to cover both RMDs.

The IRS provides three life expectancy tables. Most retirees use the Uniform Lifetime Table. But if your spouse is the sole primary beneficiary of your IRA and is more than 10 years younger, you must use the Joint Life and Last Survivor Expectancy Table—which generally lowers your RMD because the divisor is larger.

Why Each Spouse Needs Their Own RMD

It’s common for one spouse to handle household finances and assume the RMD can be taken from any account they share. That assumption can lead to missed distributions and a penalty. The IRS views each retirement account as belonging to the individual owner, not the couple.

• Different account types: One spouse may have a 401(k) from a former employer while the other has only IRAs. Each account type has its own RMD rules, but the principle is the same—individual responsibility.
• Different ages: If one spouse is 73 and the other is 68, only the 73-year-old must start RMDs. The younger spouse waits until their own required beginning date.
• Different beneficiary choices: Naming a spouse as primary beneficiary can trigger the 10-year-younger exception. Naming a non-spouse beneficiary doesn’t affect the calculation but changes inherited IRA rules later.
• Different balances: A larger account means a larger RMD, even if the other spouse has a small balance. There’s no household cap or average.

Understanding that RMDs are personal—not joint—is the first step to avoiding the 25% excise tax on missed withdrawals. That penalty can be reduced to 10% if corrected promptly.

The Spousal Exceptions That Can Lower Your RMD

The biggest exception for married couples is the spouse-more-than-10-years-younger rule. If your spouse is your sole primary beneficiary and is more than a decade younger, you use the Joint Life and Last Survivor Expectancy Table. This table has higher divisors than the standard Uniform Lifetime Table, which can meaningfully reduce your annual RMD over time.

Here’s a comparison of the two tables for a 75-year-old account owner:

The younger the spouse, the longer the combined life expectancy and the lower the RMD. The IRS provides a specific worksheet for this calculation, which you’ll need if your spouse is more than 10 years younger and listed as sole beneficiary.

What Happens When One Spouse Passes First

Surviving spouses have more flexibility than other beneficiaries when inheriting a retirement account. The rules depend on whether the spouse elects to treat the inherited IRA as their own.

1. Treat the IRA as your own: You can roll the inherited account into your existing IRA or treat it as your own. This defers RMDs until your own required beginning date, if you haven’t reached it yet. It also lets you name new beneficiaries.
2. Keep the inherited IRA as an inherited account: You must begin RMDs based on your own life expectancy using the IRS Single Life Table. This option may be useful if you are older and want to stretch distributions.
3. Combine accounts or not: The decision affects tax planning. Rolling the account into your own IRA can simplify management, but it also means the full balance is subject to your RMD schedule, which may be sooner than if you kept it separate.

The Kitces article on Spousal inherited IRA election provides a detailed walkthrough of these options and the factors to weigh.

Planning Strategies for Married Couples

Because RMDs are individually calculated, couples can use a few strategies to manage their total tax burden. Coordinating withdrawals across both spouses’ accounts can help keep taxable income in a lower bracket.

Qualified Charitable Distributions (QCDs) are a popular tool. You can make QCDs starting at age 70.5, and once you turn 73, the QCD amount counts toward your RMD for that year, up to an annual maximum of $111,000 (as of 2025). This is especially useful for couples who give to charity regularly.

Another strategy involves Roth conversions before RMDs begin. Converting some traditional IRA funds to a Roth IRA in years when income is lower can reduce future RMD amounts, since Roth IRAs are not subject to RMDs during the owner’s lifetime. The trade-off is paying taxes now on the converted amount.

These strategies depend heavily on your personal financial picture, including other income sources like Social Security, pensions, and part-time work. A tax professional or fee-only financial planner can help model scenarios for your specific situation.

The Bottom Line

RMDs for married couples are not a joint calculation. Each spouse must take their own minimum from their own accounts based on their own age and balance. The main exception—the Joint Life Table for a spouse more than 10 years younger—can lower the older spouse’s RMD, but the rule remains individual. Planning ahead with QCDs, Roth conversions, and careful spousal beneficiary elections can help manage tax impact.

A fee-only fiduciary financial advisor or a CPA familiar with retirement planning can run the numbers for your specific income, tax bracket, and state of residence to avoid surprises when RMD season arrives.