Inherited IRA RMD calculator
Yearly required distribution from an inherited IRA under the SECURE Act 10-year rule or life expectancy payments.
- ๐บ๐ธ US federal & state rules
- IRS Publication 590-B Single Life Table
- See sources
Required distribution for 2026
$8,522.73
$300,000.00 รท 35.2 = 2.84% of the balance.
- Rule that applies
- 10-year rule
- Divisor
- 35.2
- Account must be empty by
- Dec 31, 2034
- Your age in 2026
- 51
This is an example. Enter your numbers above and press the button to see your own result.
- An estimate, not tax advice. Your IRA custodian's figure is the one to follow, and complicated cases (trusts, several beneficiaries, a beneficiary who has since died) need a professional.
- The IRS gave penalty relief for missed yearly amounts in this situation through 2024 (Notice 2024-35). Plan on taking each year's amount from 2025 on.
- Missing an RMD triggers a 25% excise tax on the shortfall, cut to 10% if you take it during the correction window (generally about two years) and report it on Form 5329.
Show the math
| Table I at your age in 2025, minus 1 per later year | 35.2 |
|---|---|
| Owner's Table I factor at age 79 in 2024, minus 2 | 9.9 |
| Divisor used (the larger one) | 35.2 |
| Balance | $300,000.00 |
What to do next
How it works
The calculator first sorts out which rule applies. A non-spouse beneficiary who is not an eligible designated beneficiary is under the 10-year rule. Eligible beneficiaries and a spouse can use life expectancy payments.
For life expectancy payments, it looks up your age in the year after the owner's death in Table I of IRS Publication 590-B and lowers that factor by 1 for every later year. A spouse instead looks up their age fresh each year. If the owner had already started RMDs, the owner's remaining life expectancy is also figured, and the larger of the two factors is used, which gives the smaller RMD.
The RMD is last year's December 31 balance divided by that factor.
Things to keep in mind
Inherited Roth IRAs follow the same timing rules, but the owner never had RMDs, so the 10-year rule never needs yearly amounts. Withdrawals are usually tax free.
The 10% early withdrawal penalty does not apply to inherited IRAs, whatever your age. Traditional IRA withdrawals are still taxed as income, so spreading them over the 10 years can keep you in a lower bracket.
Sources
Rules applied as of 2026-01-01. See the sources below for details.
Frequently asked questions
What is the 10-year rule for inherited IRAs?
Most non-spouse beneficiaries of an owner who died in 2020 or later must empty the account by December 31 of the 10th year after the death. If the owner died in 2024, that is December 31, 2034.
Do I have to take yearly RMDs under the 10-year rule?
Only if the owner had already started RMDs. Then you take a yearly amount in years 1 to 9 and the rest in year 10. If the owner died before starting, nothing is required until year 10.
Who is an eligible designated beneficiary?
The owner's spouse, the owner's minor child, a disabled or chronically ill person, or anyone not more than 10 years younger than the owner. They can stretch payments over their life expectancy.
How is the inherited RMD calculated?
Divide last year's December 31 balance by your Single Life Table factor. A non-spouse uses the factor for their age in the year after death and subtracts 1 each year. At 50 the factor is 36.2, so $300,000 needs about $8,287.