# Her Husband Is 11 Years Younger, IRS Asks for Smaller RMD

> Her husband is 11 years younger than her, and because his name is the only one on her beneficiary form, the IRS calculates a smaller required minimum distribution every year than her neighbor with the same balance.
- Title: Her Husband Is 11 Years Younger, IRS Asks for Smaller RMD
- Summary: Her husband is 11 years younger than her, and because his name is the only one on her beneficiary form, the IRS calculates a smaller required minimum…
- Keywords: irs, rmd, retirement accounts, beneficiary form, spouse, required minimum distribution, tax bill, 401k, traditional ira, Husband, Years, Younger
- Source: 24/7 Wall St. — https://247wallst.com/personal-finance/2026/09/22/her-husband-is-eleven-years-younger-and-because-his-name-is-the-only-one-on-her-beneficiary-form-the-irs-asks-her-for-a-smaller-rmd-every-year-than-her-neighbor-with-the-same-balance
- Author: David Beren
- Published: 2026-09-22T16:07:54+00:00
- Read time: 1 min
- Topics: irs, rmd, retirement accounts, beneficiary form, spouse, required minimum distribution, tax bill, 401k, traditional ira
## RMDs Change With Beneficiary Form
A single line on a beneficiary form changes how the IRS calculates required minimum distributions for retirement accounts.
## Spouse 11 Years Younger Gets Smaller RMD
If your spouse is more than 10 years younger than you and listed as sole beneficiary, the IRS calculates a smaller annual RMD than neighbors with identical balances.
## Why the IRS Uses Different Tables
The IRS uses the Uniform Lifetime Table by default for most accounts, but switches to the Joint Life and Last Survivor Table when a spouse is the sole beneficiary.
## Joint Life Table Benefits
Using the Joint Life and Last Survivor Table lowers the required withdrawal amount because a younger spouse stretches the joint life expectancy.
## How to Qualify for Smaller RMD
To qualify, your spouse must be the sole primary beneficiary at 100% for the entire calendar year with no children or trusts listed as primary beneficiaries.
## Trusts Disqualify the Benefit
Naming a trust as primary beneficiary, even if the trust's sole beneficiary is your spouse, generally disqualifies the account from the alternate table.
## How to Fix the Beneficiary Form
Move children, grandchildren, or trusts to the contingent line and confirm your spouse is listed as sole primary beneficiary at 100%.
## Key takeaway

A spouse listed as sole beneficiary on retirement accounts with a spouse 11+ years younger can get a smaller annual RMD than neighbors with identical balances.