Spouse 10 years younger

Submitted by Jeff Stefforia on Mon, 2019-04-29 20:02

For purposes of the ability to use Table II of Appendix B, is “10 years” measured as 120 months, 10 calendar years or other? I cannot seem to find guidance on this…



Submitted by David Mertz on Mon, 2019-04-29 23:04

  • It’s based on the ages of the two on their respective birthdays in the RMD year.  From 2018 IRS Pub 590-B (with regard to 2019 RMDs and Table II):  “The life expectancy to use is the joint life and last survivor expectancy listed where the row or column containing your age as of your birthday in 2019 intersects with the row or column containing your spouse’s age as of his or her birthday in 2019.”  Using Table II with a difference in ages of 10 years produces the same result as does the Uniform Lifetime Table (Table III), so one uses Table II only when the difference is more than 10 years determined this way.
  • See page 7 of IRS Pub 590-B:  https://www.irs.gov/pub/irs-pdf/p590b.pdf

Add new comment

Log in or register to post comments