Calculate required minimum distributions for inherited IRAs. Covers SECURE Act 10-year rule, spouse vs non-spouse beneficiaries, and IRS life expectancy tables.
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The required minimum distribution (RMD) for an inherited IRA is calculated by dividing the account balance as of December 31 of the prior year by a life expectancy factor from IRS Publication 590-B (Table I — Single Life Expectancy). The specific calculation method depends on your beneficiary type, when the original owner died, and whether the SECURE Act rules apply. This inherited IRA RMD calculator handles all these scenarios automatically, including the 10-year rule, life expectancy method, and 5-year rule.
An inherited IRA required minimum distribution (RMD) is the minimum amount a beneficiary must withdraw each year from an IRA inherited from a deceased account holder. Unlike your own retirement IRA, inherited IRA RMDs generally cannot be deferred until age 73 — distributions may begin immediately after inheritance. The SECURE Act of 2020 and SECURE Act 2.0 of 2023 fundamentally changed the rules, replacing the old 'stretch IRA' approach with a 10-year depletion requirement for most non-spouse beneficiaries.
Core Formula
RMD = Account Balance (Dec 31 prior year) ÷ Life Expectancy FactorThe SECURE Act changed inherited IRA rules dramatically. Different beneficiary types face different distribution requirements — spouse vs. non-spouse, eligible designated beneficiary vs. non-eligible, pre-2020 vs. post-2020 deaths. This calculator determines which rules apply to your specific situation.
Missing an inherited IRA RMD triggers a 25% excise tax on the amount not withdrawn (reduced to 10% if corrected within 2 years). Knowing your exact RMD amount and deadline helps you avoid costly penalties.
Inherited IRA distributions are taxable as ordinary income. Seeing your projected RMDs over the full distribution period helps you plan withdrawals to minimize your overall tax burden, especially under the 10-year rule.
Whether you have the life expectancy stretch method, the 10-year rule, or the 5-year rule, knowing your exact timeline for required distributions is essential for financial planning.
Surviving spouses have the most flexibility. They can treat the inherited IRA as their own, roll it into their existing IRA, or remain as beneficiary using the life expectancy method with annual recalculation.
Under the SECURE Act, most adult children must withdraw the entire inherited IRA within 10 years. If the parent had already started RMDs, annual distributions may be required during those 10 years.
Minor children can use the life expectancy stretch method until reaching age 21 (age of majority under IRS rules), after which the 10-year clock starts.
As eligible designated beneficiaries, disabled or chronically ill individuals can still use the life expectancy stretch method regardless of when the owner died.
Non-person beneficiaries follow the 5-year rule (if owner died before RBD) or the deceased owner's remaining life expectancy method.
The inherited IRA RMD is calculated by dividing the account balance (as of December 31 of the prior year) by a life expectancy factor from the IRS Single Life Expectancy Table (Table I in Publication 590-B). The factor is based on the beneficiary's age. For non-spouse beneficiaries using the life expectancy method, the factor is determined in the first year and reduced by 1.0 each subsequent year. Surviving spouses can recalculate their factor annually.
The SECURE Act of 2020 eliminated the stretch IRA for most non-spouse beneficiaries. If the original owner died in 2020 or later, most non-spouse beneficiaries must withdraw the entire account within 10 years. The IRS clarified in 2024 that if the owner had already started RMDs (died on or after their Required Beginning Date), annual distributions are required during those 10 years. If the owner died before their RBD, no annual RMDs are required — but the account must still be emptied by year 10.
The 10-year rule requires most non-spouse beneficiaries who inherited an IRA from someone who died in 2020 or later to withdraw the entire account balance by December 31 of the 10th year following the owner's death. There are two versions: if the owner had started RMDs, annual minimum distributions are required each year during the 10-year period. If the owner hadn't started RMDs, no annual distributions are required — you can withdraw any amount at any time, as long as the entire balance is withdrawn by the end of year 10.
The optimal strategy depends on your tax situation. For 10-year rule beneficiaries, consider spreading withdrawals evenly across all 10 years to avoid pushing yourself into higher tax brackets in any single year. For life expectancy beneficiaries, taking only the required minimum each year allows maximum tax-deferred growth. Surviving spouses may benefit from rolling the IRA into their own account if they don't need the money before age 59½. Always consult a tax professional for personalized advice.
The best withdrawal strategy minimizes your lifetime tax impact. Key approaches include: spreading 10-year rule distributions evenly rather than waiting until year 10 (to avoid a massive tax bill), timing distributions in low-income years, coordinating with other income sources, and considering Roth conversions of the inherited IRA if allowed. For life expectancy beneficiaries, taking only the minimum required amount each year preserves the most tax-deferred growth.
Yes, most inherited IRAs require distributions, but the rules vary by beneficiary type. Surviving spouses using the life expectancy method must take annual RMDs. Non-spouse beneficiaries under the 10-year rule may or may not have annual RMDs depending on whether the owner had started their own RMDs. Inherited Roth IRAs do not have annual RMDs but must still be emptied within 10 years for non-EDB beneficiaries (the distributions are generally tax-free).
The IRS Single Life Expectancy Table (Table I) from Publication 590-B is used for inherited IRA RMD calculations. It provides a life expectancy factor for each age from 0 to 120+. For example, at age 40 the factor is 45.7, at age 50 it's 36.2, at age 60 it's 27.1, at age 70 it's 18.8, and at age 80 it's 11.6. Non-spouse beneficiaries set their factor in year one and subtract 1.0 each subsequent year. The table was updated by the IRS effective January 1, 2022.
Missing an inherited IRA RMD triggers a 25% excise tax (penalty) on the amount that should have been withdrawn but wasn't. Under SECURE Act 2.0 (effective 2023), this penalty is reduced from the previous 50% to 25%, and can be further reduced to 10% if you correct the missed RMD within 2 years by taking the distribution and filing Form 5329. To avoid penalties, ensure you withdraw at least your required minimum amount by December 31 each year.