We examined the role of working memory in observed reactive parenting in a sample of 216 mothers and their same-sex twin children. The mothers and their children were observed completing two frustrating cooperation tasks during a visit to the home. The mothers worked one-on-one with each child separately. Mothers completed the Vocabulary (verbal), Block Design (spatial), and Digit Span (working memory) subtests of the Wechsler Adult Intelligence Scale-Third Edition. We used a within-family quasi-experimental design to estimate the magnitude of the association between sibling differences in observed challenging behaviors (i.e., opposition and distractibility) and the difference in the mother's negativity toward each child. As hypothesized, reactive negativity was evident only among mothers with poorer working memory. Verbal and spatial ability did not show this moderating effect. The effect was replicated in a post hoc secondary data analysis of a sample of adoptive mothers and sibling children. Results implicate working memory in the etiology of harsh reactive parenting.