Investment & WealthPopular

Inherited IRA RMD Calculator

Calculate required minimum distributions on an inherited IRA under the SECURE 2.0 Act 10-year rule. Handles eligible designated beneficiaries, surviving spouses, and the annual RMD requirement when the original owner died on or after their required beginning date.

Inherited IRA Balance as of Dec 31 prior year ($)

Use the prior year-end balance, the same figure the IRS uses for standard RMDs.

Beneficiary Type

Determines whether the 10-year rule, stretch, or 5-year rule applies.

Beneficiary Age (year after death)

Year of Original Owner's Death

Had the original owner already started RMDs (reached Required Beginning Date)?

RBD is April 1 of the year after the owner turns 73 (rising to 75 in 2033 under SECURE 2.0).

Your Results

⚖

Enter the inherited IRA details and click calculate.

Embed This Calculator on Your Website

Add this free calculator to your blog, website, or CMS with a simple copy-paste embed code.

Introduction

The SECURE Act of 2019 killed the stretch IRA for most non-spouse beneficiaries, and the IRS final regulations issued July 19, 2024 settled the question that tripped up even seasoned advisors: most people who inherit an IRA from someone who died in 2020 or later must empty the account by December 31 of the 10th year after death, and if the original owner had already started their own required minimum distributions, annual RMDs are also due in years 1 through 9. Miss one and you owe a 25% excise tax on the shortfall under SECURE 2.0, dropped from the old 50% penalty but still painful. This calculator applies the IRS Single Life Expectancy Table and the 10-year rule to the major beneficiary categories so you can see exactly what you owe and when the account must be emptied.

What This Calculator Does

This tool calculates the required minimum distribution for an inherited IRA under the post-SECURE Act rules. You enter the account balance as of December 31 of the prior year, the beneficiary type (designated, eligible designated, surviving spouse, or non-individual), the beneficiary age in the year after death, the year of the original owner death, and whether the owner had already reached their Required Beginning Date. The calculator applies the correct distribution method: the 10-year rule with annual RMDs for most non-spouse adults, the life expectancy stretch for eligible designated beneficiaries, the spousal recalculation method for surviving spouses, or the 5-year rule for non-individual beneficiaries when the owner died before their RBD.

The Formula

Annual RMD = Prior year-end balance / Life Expectancy Factor | Life Expectancy Factor = IRS Single Life Expectancy Table (Table I, Pub 590-B) based on beneficiary age in year after death, reduced by 1.0 each subsequent year

For beneficiaries subject to annual RMDs, the distribution is the prior December 31 account balance divided by a life expectancy factor from the IRS Single Life Expectancy Table in Appendix B of Publication 590-B. The factor is set in the year after the original owner death using the beneficiary age that year, then reduced by 1.0 each following year. Surviving spouses can use their own age and recalculate annually. Eligible designated beneficiaries (surviving spouse, minor child of the account owner, disabled or chronically ill individuals, and individuals not more than 10 years younger than the owner) can stretch distributions over their life expectancy instead of using the 10-year rule. The 10-year clock starts the year after death, meaning a beneficiary who inherited in 2020 must empty the account by December 31, 2030.

Step-by-Step Example

Enter the inherited IRA balance

Use the December 31 balance of the prior year. Example: $250,000 as of December 31, 2025, for a 2026 RMD.

Select beneficiary type and age

A 45-year-old adult child is a designated beneficiary (not eligible). Owner died in 2024 after starting RMDs, so annual RMDs apply in years 1 through 9.

Find the life expectancy factor

IRS Single Life Table, age 45 in year after death (2025): 38.8 years. First RMD = $250,000 / 38.8 = $6,443.

Note the 10-year deadline

Account must be fully emptied by December 31, 2034 (10th year after 2024 death). Annual RMDs continue in years 2 through 9 using a factor that drops by 1.0 each year.

Real-World Use Cases

Annual RMD Compliance

Non-spouse beneficiaries of decedents who died on or after their Required Beginning Date use this to compute the exact annual withdrawal and avoid the 25% excise tax on missed distributions.

Tax Planning Across the 10-Year Window

Beneficiaries subject to the 10-year rule but not annual RMDs (owner died before RBD) use the tool to model a withdrawal schedule that minimizes the tax bracket impact of emptying the account.

Spousal Election Planning

Surviving spouses compare the spousal life expectancy method against rolling the inherited IRA into their own, which defers RMDs until their own RBD but can require larger later withdrawals.

Common Mistakes to Avoid

Assuming no annual RMD is required during the 10-year window. The 2024 final regulations confirmed that if the original owner died on or after their Required Beginning Date, designated beneficiaries must take annual RMDs in years 1 through 9 using their own life expectancy, then empty the account in year 10.
Missing the 10-year deadline entirely. The account must be fully distributed by December 31 of the 10th year after the year of death. The deadline is not extended even for years the IRS waived penalties (2021 through 2024 transition relief).
Using the wrong life expectancy table. Inherited IRA RMDs use the IRS Single Life Expectancy Table (Table I), not the Uniform Lifetime Table (Table III) used by account owners for their own RMDs, and not the Joint Life Table.
Confusing eligible designated beneficiaries with regular designated beneficiaries. A sibling who is 11 years younger than the owner is a regular designated beneficiary subject to the 10-year rule, but one who is 9 years younger qualifies as an eligible designated beneficiary and can stretch distributions.
Forgetting that the 25% excise tax can be cut to 10% if corrected promptly. File Form 5329, pay the tax, and take the missed RMD as soon as you catch the error. The IRS frequently waives the penalty entirely for reasonable cause.

Frequently Asked Questions

What is the Required Beginning Date?

The Required Beginning Date is April 1 of the year after the year the account owner turns 73 under SECURE 2.0 (rising to 75 in 2033). If the owner died on or after their RBD, most non-spouse beneficiaries must take annual RMDs in years 1 through 9 of the 10-year period in addition to emptying the account in year 10.

Who is an eligible designated beneficiary?

Five categories: the surviving spouse, a child of the owner who has not reached age 21, a disabled individual, a chronically ill individual, and an individual who is not more than 10 years younger than the owner. Eligible designated beneficiaries can elect the life expectancy stretch instead of the 10-year rule. A minor child must switch to the 10-year rule upon reaching majority.

What is the penalty for a missed inherited IRA RMD?

SECURE 2.0 reduced the excise tax from 50% to 25% of the shortfall. If you correct the mistake in a timely manner, the tax drops to 10%. File Form 5329 with your tax return and request a waiver for reasonable cause, which the IRS frequently grants.

Can a surviving spouse roll an inherited IRA into their own IRA?

Yes. A surviving spouse is the only beneficiary who can elect to treat an inherited IRA as their own by rolling it over. This defers RMDs until the spouse own RBD but removes access to the money before age 59 and a half without penalty. The alternative is the spousal life expectancy method, which allows earlier access.

Does the 10-year rule apply to inherited Roth IRAs?

Yes. The 10-year rule applies to inherited Roth IRAs the same as traditional IRAs, even though Roth owners have no lifetime RMDs. However, if the Roth owner died before their RBD (which for RMD purposes is treated as the same age threshold), no annual RMDs are required during years 1 through 9, only the year-10 emptying.

Accuracy and Disclaimer

This calculator applies the SECURE Act and SECURE 2.0 Act inherited IRA rules using the IRS Single Life Expectancy Table from Publication 590-B and the final regulations issued July 19, 2024. It is for educational purposes and is not tax or legal advice. Specific situations involving trusts, multiple beneficiaries, successor beneficiaries, and pre-2020 inheritances have additional rules not modeled here. Consult a tax professional or estate planning attorney for guidance on your specific inheritance.

Conclusion

Inheriting an IRA now comes with a hard 10-year clock and, for many beneficiaries, annual RMDs on top. Run the calculation here, mark the December 31 deadline in your calendar, and talk to a tax advisor about timing withdrawals to manage your bracket across the window. To plan the rest of your retirement income, pair this with our Safe Withdrawal Calculator and the Retirement Calculator to see how the inherited funds fit your broader plan.