Who can use the joint table?
You use the Joint and Last Survivor Table (Table II in IRS Publication 590-B) instead of the usual Uniform Lifetime Table when both of these are true:
- your spouse is the sole beneficiary of the account for the whole year, and
- your spouse is more than 10 years younger than you.
Your marital status is checked on January 1. If you divorce or your spouse passes away later in the year, you can still use the joint table for that year.
The example, step by step
- You were born in 1951, so you reach 75 in 2026.
- Your spouse was born in 1966, so they reach 60 in 2026 — 15 years younger.
- Table II for ages 75 and 60 gives a divisor of 28.3 (the Uniform table would give 24.6).
- $500,000 ÷ 28.3 = $17,667.84, instead of $20,325.20. That is $2,657.36 less you are required to take (and pay tax on) this year.
How the spouse’s age changes things (owner aged 75, $500,000)
| Spouse’s age in 2026 | Gap | Divisor | 2026 RMD |
|---|---|---|---|
| 65 | 10 years | 24.6 (Uniform table) | $20,325.20 |
| 64 | 11 years | 25.3 (Table II) | $19,762.85 |
| 62 | 13 years | 26.8 (Table II) | $18,656.72 |
| 60 | 15 years | 28.3 (Table II) | $17,667.84 |
| 58 | 17 years | 29.9 (Table II) | $16,722.41 |
| 55 | 20 years | 32.4 (Table II) | $15,432.10 |
Exactly 10 years younger does not count — the gap must be more than 10 years. At exactly 10 years the two tables give the same number anyway.
What the calculator does
Tick “My spouse is my sole beneficiary…” and enter your spouse’s year of birth. The calculator has Table II built in for owners aged 73 to 80 with spouses aged 51 to 69. If your ages fall outside that range, look up the divisor in Publication 590-B, Appendix B, and type it in the “Table II divisor” box.
Good to know
- You may still withdraw more than the minimum whenever you like.
- If you name anyone else as a co-beneficiary (for example a child alongside your spouse), the joint table no longer applies for that account.
- The divisor is looked up fresh each year from both your ages; you do not just subtract one.
Why does the IRS allow this?
The RMD rules aim to spread your savings over your expected lifetime. When a much younger spouse will inherit the account, the money is expected to be needed for longer — over both of your lives. So the joint table uses a longer period, and each year’s minimum is smaller. You are never stopped from taking more if you need it; the smaller RMD simply gives you more choice about when to pay tax. A tax professional can help you weigh taking only the minimum against spreading withdrawals more evenly.
FAQ
What is my RMD at 75 if my spouse is 60?
With your spouse as sole beneficiary, the Table II divisor is 28.3, so $500,000 ÷ 28.3 = $17,667.84 for 2026.
Does a spouse exactly 10 years younger count?
No. The spouse must be more than 10 years younger. At 75 with a 65-year-old spouse you use the Uniform table: $500,000 ÷ 24.6 = $20,325.20.
What if my spouse is 55 and I am 75?
The Table II divisor is 32.4, so $500,000 needs an RMD of $15,432.10.
Sources: Treas. Reg. §1.401(a)(9)-9 as amended by T.D. 9930 (Federal Register, 12 Nov 2020) — govinfo.gov/content/pkg/FR-2020-11-12/html/2020-24723.htm; IRS Publication 590-B (2025 returns) — irs.gov/publications/p590b; IRS news release IR-2024-309 (25%/10% excise tax, April 1 rule); SECURE 2.0 Act §§107, 302, 325. Joint-table excerpt cross-checked against two published copies of Table II. Checked 5 November 2026.