State	Applicant’s IRA	RMD Status Required for Exemption	Applicant’s Spouse’s IRA	RMD Status Required for Exemption
Alabama	Countable	N/A	Countable	N/A
Alaska	Countable	N/A	Exempt	No
Arizona	Countable	N/A	Countable	N/A
Arkansas	Countable	N/A	Countable	N/A
California	N/A	N/A	N/A	N/A
Colorado	Countable	N/A	Countable	N/A
Connecticut	Countable	N/A	Countable	N/A
Delaware	Countable	N/A	Exempt	No
District of Columbia	Exempt	No	Exempt	No
Florida	Exempt	Yes	Exempt	Yes
Georgia	Exempt	Yes	Exempt	No
Hawaii	Countable	N/A	Countable	N/A
Idaho	Exempt	Yes	Exempt	No
Illinois	Countable	N/A	Countable	N/A
Indiana	Countable	N/A	Countable	N/A
Iowa	Countable	N/A	Countable	N/A
Kansas	Countable	N/A	Exempt	No
Kentucky	Exempt	No	Exempt	No
Louisiana	Countable	N/A	Countable	N/A
Maine	Countable	N/A	Countable	N/A
Maryland	Countable	N/A	Countable	N/A
Massachusetts	Countable	N/A	Countable	N/A
Michigan	Countable	N/A	Countable	N/A
Minnesota	Countable	N/A	Countable	N/A
Mississippi	Exempt	Yes	Exempt	Yes
Missouri	Countable	N/A	Countable	N/A
Montana	Countable	N/A	Countable	N/A
Nebraska	Countable	N/A	Countable	N/A
Nevada	Countable	N/A	Countable	N/A
New Hampshire	Countable	N/A	Countable	N/A
New Jersey	Countable	N/A	Countable	N/A
New Mexico	Countable	N/A	Countable	N/A
New York	Exempt	Yes	Exempt	Yes
North Carolina	Countable	N/A	Countable	N/A
North Dakota	Exempt	Yes	Exempt	Yes
Ohio	Exempt	Yes	Exempt	Yes
Oklahoma	Countable	N/A	Countable	N/A
Oregon	Countable	N/A	Countable	N/A
Pennsylvania	Countable	N/A	Exempt	No
Rhode Island	Exempt	Yes	Exempt	Yes
South Carolina	Exempt	Yes	Exempt	Yes
South Dakota	Countable	N/A	Countable	N/A
Tennessee	Countable	N/A	Countable	N/A
Texas	Exempt	Yes	Exempt	Yes
Utah	Countable	N/A	Exempt	N/A
Vermont	Exempt	Yes	Exempt	Yes
Virginia	Countable	N/A	Countable	N/A
Washington	Countable	N/A	Countable	N/A
West Virginia	Countable	N/A	Exempt	No
Wisconsin	Countable	N/A	Exempt	No
Wyoming	Countable	N/A	Exempt	No

Source: American Council on Aging (updated August 2024)