Inherited IRA RMD Calculator: Estimate Required Distributions
Use this guide to understand the assumptions, inputs, results, and next steps behind the calculator.
Created by Luis Gonzalez · Last updated October 27, 2026
A required minimum distribution (RMD) is the minimum amount a beneficiary must withdraw from an inherited retirement account under the applicable distribution rules. This calculator estimates inherited IRA RMDs, years remaining, total projected distributions, and an estimated tax impact.
The rules depend on the original owner’s date of death, whether they had begun RMDs, and the beneficiary’s relationship to the owner. A non-spouse beneficiary may have a different deadline and schedule from a surviving spouse or eligible designated beneficiary. Confirm your rule before acting; see the IRS explanation of required minimum distributions.
Inputs that determine your schedule
Enter the inherited balance, your age, the owner’s age at death, relationship category, and year of inheritance. The calculator also asks for expected return and whether the owner was taking RMDs. Those details help classify the schedule and project how the account may change after distributions.
Relationship categories matter because some beneficiaries may use life-expectancy payments, while many others must empty the account under the 10-year rule. The calculator’s rule labels are estimates based on its inputs. Verify the category with the plan administrator, especially if you are a spouse, minor child, disabled or chronically ill beneficiary, or trust beneficiary.
The default values are a $250,000 balance, beneficiary age 45, owner age 78, inheritance in 2024, 5% expected return, and an owner who was taking RMDs. The calculator identifies the default case as a 10-Year Rule with Annual RMDs.
Default example: why the final year can be much larger
With the defaults, the calculator reports 9 years remaining, $355,486 in total distributions, and an estimated tax impact of $85,317. It estimates the first annual RMD at $6,112 for 2026. The final modeled distribution, in 2034, is $297,118.
The first-year figure follows the basic RMD relationship between an account balance and a life-expectancy factor. In this calculator’s default case, the factor implied by the displayed result is about 40.9:
Annual RMD = prior year-end balance ÷ applicable divisor
$250,000 ÷ 40.9 ≈ $6,112
The estimate is rounded. The actual IRS divisor depends on the beneficiary rule and applicable life-expectancy table; use the custodian’s statement and current IRS guidance to confirm the required amount.
The final-year amount is much larger because the model projects investment growth and requires the remaining balance to be distributed by the deadline. That is a useful warning against treating the first-year RMD as the amount that will be required every year.
| Inheritance year | Years remaining in 2026 under calculator convention | Planning implication |
|---|---|---|
| 2022 | 7 | Fewer years remain, so distributions may be more concentrated |
| 2024 | 9 | Default example has nine displayed distribution years |
| 2026 | 11 | Deadline is further away under the model’s inclusive-year count |
These rows illustrate how the year of inheritance changes the modeled horizon; they are not determinations of your legal deadline. IRS rules generally use December 31 of the tenth year after death, and the exact years in which annual RMDs are due can depend on the death year and transition guidance.
The 10-year rule and beneficiary exceptions
For many beneficiaries of owners who died in 2020 or later, the account must be fully distributed by the end of the tenth year after the owner’s death. Annual RMDs can also be required during that period when the owner died on or after their required beginning date. The IRS inherited IRA guidance explains the distinctions.
Eligible designated beneficiaries may generally use life-expectancy payments. This group can include a surviving spouse, the owner’s minor child until the statutory transition, a disabled or chronically ill individual, and a beneficiary not more than 10 years younger than the owner. A minor child typically transitions to a 10-year completion period after reaching majority. The exact rules are technical, and a named beneficiary does not automatically qualify for an exception.
A spouse may have options to keep the account as inherited or treat it as their own. Those choices can change the RMD starting age and withdrawal flexibility. Compare spouse-specific scenarios using the Inherited IRA Calculator and consult the custodian before making an election that may be difficult to reverse.
Roth inherited accounts have different tax treatment from traditional IRAs, though a distribution deadline can still apply. Use the Inherited Roth IRA RMD Calculator for inherited Roth estimates.
Formula: how an inherited RMD is estimated
A standard RMD calculation divides the relevant year-end balance by an IRS distribution-period factor. The factor depends on the applicable beneficiary rules. The calculator then applies distributions and assumed growth to project future balances.
Annual required distribution
Prior year-end account balance ÷ applicable distribution-period factor
Balance after distribution and projected growth
(Prior balance - distribution) × (1 + expected annual return)
Estimated tax impact
Estimated tax on projected distributions using the calculator's assumptions
The tax estimate is not a tax return calculation. Taxable traditional IRA distributions are generally ordinary income, but the actual amount depends on filing status, other income, deductions, and state rules. Use the Inherited IRA Tax Calculator to test a specific taxable withdrawal and the RMD Tax Calculator for an estimated tax effect.
Tax, penalties, and practical checks
Traditional inherited IRA distributions are generally taxable as ordinary income. Beneficiaries are usually not subject to the 10% early-distribution additional tax on inherited IRA withdrawals, but a distribution can still raise taxable income. Inherited Roth IRA qualified distributions are generally tax-free, subject to the Roth five-year qualification rules.
The federal excise tax for missing an RMD is generally 25% of the shortfall. It may be reduced to 10% if the shortfall is corrected within the permitted correction window. The IRS may waive the tax in qualifying cases when the shortfall resulted from reasonable error and corrective steps are taken. The calculator estimates amounts; it does not test whether a distribution satisfies every account-specific requirement.
A transfer between custodians should generally be handled as a trustee-to-trustee transfer rather than a check payable to you. Taking possession can create tax complications, and inherited IRAs generally cannot be treated like ordinary rollover-eligible accounts. Confirm procedures before moving the account.
For a stepwise explanation, see how to calculate your RMD and required minimum distributions explained. For withdrawal timing and tax planning, use the Inherited IRA Distribution Calculator and RMD strategies to minimize the tax hit.
Frequently asked questions
Does an inherited IRA have RMDs every year?
Sometimes; the answer depends on the beneficiary type and the original owner’s RMD status. Many non-spouse beneficiaries face a 10-year deadline, and annual RMDs may apply within that period if the owner died after their required beginning date.
Does the 10-year rule mean I can wait until year 10?
Not always; annual RMDs may be due before the final year. Even when annual withdrawals are not required, waiting can create a large taxable distribution in the deadline year.
Are inherited IRA RMDs taxable?
Traditional inherited IRA distributions are generally taxable as ordinary income, while qualified inherited Roth distributions are generally tax-free. Taxable income may still affect other tax calculations and benefits.
What happens if I miss an inherited IRA RMD?
A missed amount may be subject to a 25% excise tax, potentially reduced to 10% after timely correction. Report and correct the shortfall as required, and check current IRS procedures rather than assuming the calculator handles penalties.
Should I take more than the minimum?
Taking extra can reduce the amount left for a deadline-year distribution, but it may raise current taxable income. Compare the tax cost now with possible future income and investment growth using the Inherited IRA Distribution Calculator.
Can a surviving spouse use the same schedule as a non-spouse?
No; spouses often have additional choices that can change RMD timing and tax treatment. Compare the inherited-account rules with the IRA Withdrawal Calculator and confirm any election with the custodian.
Next steps
Request the owner’s date of death, year-end account balance, RMD history, and beneficiary classification from the custodian. Confirm the first distribution deadline and annual requirements before choosing a withdrawal schedule. Then test the tax consequences with the Inherited IRA Tax Calculator and review ways to reduce taxes on RMDs.