Calculate inherited IRA RMDs: the SECURE Act 10-year rule, the annual-RMD requirement, Roth vs Traditional, EDB stretch, and the IRS Single Life table.
Owners generally start RMDs at age 73. This decides whether annual RMDs apply during the 10-year window.
Estimates for education only. Inherited IRA rules are complex and depend on your exact facts; the IRS updates tables and guidance. Confirm with a qualified tax professional before taking distributions.
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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 method depends on your beneficiary type, whether the account is Traditional or Roth, when the original owner died, and whether they had started their own RMDs. This inherited IRA RMD calculator handles all these scenarios automatically, including the 10-year rule, the life expectancy method, and the 5-year rule.
An inherited IRA required minimum distribution (RMD) is the minimum amount a beneficiary must withdraw from an IRA inherited from a deceased account holder. Unlike your own retirement IRA, inherited IRA distributions generally cannot be deferred until age 73 — they may begin the year after inheritance. The SECURE Act of 2020 replaced the old 'stretch IRA' for most non-spouse beneficiaries with a 10-year depletion requirement, and the IRS finalized in 2024 that annual RMDs apply during that window when the owner had already started taking RMDs.
Core Formula
Most adult children must empty the inherited IRA within 10 years. If the parent had already started RMDs, an annual distribution is also required in years 1–9.
Roth owners have no required beginning date, so a non-eligible beneficiary follows the 10-year rule with no annual RMD — and qualified distributions are generally tax-free.
Spouses have the most flexibility: treat the IRA as their own, roll it into an existing IRA, or remain a beneficiary using the life expectancy method with annual recalculation.
A minor child uses the life-expectancy stretch until age 21, after which the 10-year clock starts (empty within 10 years of majority).
Non-designated beneficiaries follow the 5-year rule if the owner died before their Required Beginning Date, or the deceased owner's remaining life expectancy if after.
The SECURE Act changed inherited IRA rules dramatically. Spouse vs. non-spouse, eligible vs. non-eligible designated beneficiary, Roth vs. Traditional, and pre- vs. post-2020 deaths all follow different rules. This calculator determines which one applies to you.
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 amount and deadline helps you avoid costly penalties.
Traditional inherited IRA distributions are taxable as ordinary income. Seeing your projected distributions across the whole window helps you spread withdrawals and avoid a spike into higher tax brackets, especially under the 10-year rule.
Whether you have the life-expectancy stretch, the 10-year rule, or the 5-year rule, knowing your exact deadline and any annual requirement is essential for planning.
Divide 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), based on the beneficiary's age. Non-spouse beneficiaries using the life expectancy method set the factor in the first year and subtract 1.0 each subsequent year; surviving spouses recalculate their factor annually.
The SECURE Act of 2020 ended the stretch IRA for most non-spouse beneficiaries. If the owner died in 2020 or later, most non-spouse beneficiaries must empty the account within 10 years. The IRS confirmed in its 2024 final regulations that if the owner had already started RMDs (died on or after their Required Beginning Date), annual distributions are required in years 1–9. If the owner died before their RBD — or the account is a Roth — no annual RMD is required, but the account must still be emptied by year 10.
Most non-spouse beneficiaries who inherited from someone who died in 2020 or later must withdraw the entire balance by December 31 of the 10th year after death. There are two versions: if the owner had started RMDs, an annual minimum is required each year during the window; if not (or for an inherited Roth), no annual distribution is required — you can withdraw any amount in any year as long as the account is empty by the end of year 10.
An inherited Roth IRA has no annual RMD for beneficiaries under the 10-year rule, because a Roth owner has no required beginning date. The account must still be fully distributed by the end of the 10th year after death (eligible designated beneficiaries can instead stretch over life expectancy). Qualified inherited Roth distributions are generally income-tax-free.
For 10-year-rule beneficiaries, spreading withdrawals across the years often beats waiting until year 10, which can spike your tax bracket. Life-expectancy beneficiaries who take only the minimum preserve tax-deferred growth. Surviving spouses may benefit from treating the IRA as their own if they don't need the money before age 59½. Always confirm with a tax professional.
The IRS Single Life Expectancy Table (Table I) in Publication 590-B, updated effective January 1, 2022. It gives a factor for each age — for example 45.7 at age 40, 36.2 at 50, 27.1 at 60, 18.8 at 70, 14.8 at 75, and 11.2 at 80. Non-spouse beneficiaries set the factor in year one and subtract 1.0 each year after.
Missing an inherited IRA RMD triggers a 25% excise tax on the shortfall. Under SECURE Act 2.0 (2023) the penalty dropped from 50% to 25%, and to 10% if you correct it within two years by taking the distribution and filing Form 5329. Withdraw at least your required amount by December 31 each year to avoid it.
For life-expectancy beneficiaries (spouse, eligible designated beneficiary, minor child), annual distributions generally begin the year after the owner's death. For the 10-year rule with annual RMDs, they also begin the year after death. For the 10-year rule without annual RMDs — and the 5-year rule — no distribution is required until the final deadline, though spreading them out usually lowers the total tax.