Inherited IRA RMD Calculator

Calculate your Required Minimum Distribution (RMD) for an inherited IRA based on the latest SECURE Act rules. This calculator determines which rule applies to your situation—the 10-year rule, a life expectancy stretch, or a combination—and projects your annual withdrawals and remaining balance year by year. Simply enter details about the IRA, yourself as the beneficiary, and the original owner to see your obligations.

This tool is for anyone who has inherited a Traditional or Roth IRA, including surviving spouses, non-spouse beneficiaries, minor children, and other heirs. Understanding these complex rules is critical to avoiding steep penalties. If you need to calculate RMDs for your own retirement accounts, use the main RMD calculator. For a deeper dive into the rules, see the guide on Required Minimum Distributions explained.

The calculator provides a clear RMD schedule, showing your required withdrawal amount for the current year and a projection for future years. You will see which distribution rule applies to you, how many years you have to empty the account, and a chart illustrating how the inherited IRA balance will deplete over time based on required distributions and investment growth.

Start by entering the details of the account you inherited. Input the Inherited IRA Balance as of the end of the previous year and the Year of Inheritance. These values establish the starting point for the calculation.

Next, provide information about yourself, the beneficiary. Enter Your Age and select your Relationship to Decedent. This is the most critical input, as rules differ dramatically for a spouse, non-spouse, minor child, or a disabled or chronically ill individual.

Then, add information about the original account owner (the decedent). Enter the Decedent's Age at Death. This, along with their RMD status, helps determine if annual withdrawals are required under the 10-year rule.

For a more detailed projection, open the advanced settings. You can adjust the Expected Annual Return to model how the account might grow while you take distributions. The Decedent Was Taking RMDs input is crucial for non-spouse beneficiaries. If the original owner had already started their own RMDs (generally at age 73), you will likely need to take annual distributions during the 10-year period. If they had not, you may have more flexibility.

Inherited IRA Balance & Year of Inheritance

The Inherited IRA Balance is the starting value for your RMD calculation. For your first RMD, you should typically use the account's fair market value as of December 31st of the year after the owner's death. For subsequent years, use the December 31st balance of the prior year.

The Year of Inheritance is the year the original account owner passed away. This date starts the clock on your distribution timeline, such as the 10-year rule deadline.

Your Age & Relationship to Decedent

Your Age is used to calculate life expectancy if you qualify for a "stretch" distribution schedule.

The Relationship to Decedent is the most important factor in determining your RMD obligations under the SECURE Act.

• Spouse: A surviving spouse has the most options, including the ability to treat the IRA as their own or stretch distributions over their own lifetime.
• Non-Spouse: Most non-spouse beneficiaries, such as an adult child, fall under the 10-year rule.
• Minor Child: A minor child of the original owner can stretch distributions until they reach the age of majority (21), at which point the 10-year rule begins.
• Disabled/Chronically Ill: These beneficiaries are considered Eligible Designated Beneficiaries (EDBs) and can stretch distributions over their lifetime.

Decedent's Age at Death & RMD Status

The Decedent's Age at Death helps determine whether they had reached their own Required Beginning Date (RBD) for RMDs. As of 2026, the RMD age is 73.

The Decedent Was Taking RMDs input clarifies this. If the original owner died on or after their RBD, different rules may apply under the 10-year rule. Specifically, a non-spouse beneficiary must take annual RMDs in years 1-9 and empty the account in year 10. If the owner died before their RBD, the non-spouse beneficiary is not required to take distributions in years 1-9 but must still empty the account by the end of the 10th year.

Expected Annual Return

This is your estimate of the investment growth rate for the assets within the inherited IRA. A higher return means the account balance may not deplete as quickly, even with required withdrawals. A conservative estimate is generally recommended for planning purposes.

This calculator applies the rules established by the SECURE Act and SECURE 2.0 Act to determine your specific inherited IRA distribution requirements.

First, it identifies your beneficiary category based on the relationship you select:

1. Spouse: The calculator assumes you elect to use the "stretch" method based on your own life expectancy, recalculating the RMD each year using the IRS Single Life Expectancy Table.
2. Eligible Designated Beneficiary (EDB): This includes minor children, the disabled or chronically ill, or individuals not more than 10 years younger than the decedent. The calculator applies a life expectancy stretch. For minor children, it switches to a 10-year rule once they reach age 21.
3. Non-Spouse (Non-EDB): The calculator applies the 10-year rule. It checks if the decedent was taking their own RMDs. If yes, it calculates an annual RMD for years 1-9 based on your life expectancy and a final distribution of the remaining balance in year 10. If no, it assumes no RMDs are required until the final lump-sum distribution in year 10, but it models an even distribution strategy for planning purposes.

For each year in the projection, the calculator determines the RMD by dividing the prior year-end balance by the appropriate life expectancy factor from the IRS RMD Table or by using a remaining-years countdown for the 10-year rule. It then subtracts the RMD from the balance and applies your expected annual return to calculate the next year's starting balance.

The tax impact is a simple estimate, applying a 24% federal tax rate to the total distributions to highlight the potential tax liability. Your actual tax rate may differ.

The calculator uses different formulas based on your beneficiary type.

Life Expectancy "Stretch" Formula (Spouses and EDBs)

For beneficiaries who can stretch distributions, the RMD is calculated annually.

Annual RMD = Previous Year-End Balance / Life Expectancy Factor

The Life Expectancy Factor is taken from the IRS Single Life Expectancy Table based on the beneficiary's age for that year. The calculator uses a declining balance method for the divisor (getSingleLifeExpectancy(age) - yr).

10-Year Rule Formula (Most Non-Spouses)

Under the 10-year rule, the entire account must be emptied by the end of the 10th year following the year of the original owner's death.

Scenario 1: Decedent had NOT started RMDs. No annual RMD is required in years 1 through 9.

RMD for Years 1-9 = $0
RMD for Year 10 = Remaining Account Balance

(Note: The calculator models an even distribution strategy for cash flow planning, even though it's not required.)

Scenario 2: Decedent HAD started RMDs. Annual RMDs are required in years 1 through 9, followed by a final distribution.

RMD for Years 1-9 = Previous Year-End Balance / Life Expectancy Factor
RMD for Year 10 = Remaining Account Balance

Year-Over-Year Balance Projection

The calculator projects the balance depletion schedule using this sequence for each year:

1. Start of Year Balance = End of Prior Year Balance
2. RMD for Current Year = Calculated based on applicable rule
3. End of Year Balance (before growth) = Start of Year Balance - RMD
4. End of Year Balance (after growth) = End of Year Balance (before growth) * (1 + Expected Annual Return)

The SECURE Act of 2019 significantly changed the rules for most beneficiaries of inherited IRAs. Before this act, nearly all designated beneficiaries could "stretch" distributions over their own life expectancy, allowing the account to grow tax-deferred for decades.

The new law eliminated the stretch IRA for most non-spouse beneficiaries and replaced it with the 10-year rule. This rule mandates that the entire balance of the inherited IRA must be withdrawn by the end of the 10th year following the year of the original owner's death.

This change accelerates distributions and, consequently, the associated income tax liability. It makes tax planning a critical component of managing an inherited IRA. For a detailed comparison of tax-deferred and tax-free accounts, see Roth IRA vs. Traditional IRA.

However, the law created a special category called Eligible Designated Beneficiaries (EDBs) who are exempt from the 10-year rule and can still use the old stretch method.

An Eligible Designated Beneficiary (EDB) is a specific type of beneficiary who can still stretch RMDs over their life expectancy. There are five categories of EDBs:

1. Surviving Spouse: Spouses have the most flexibility and can also choose to roll the inherited IRA into their own, delaying RMDs until they reach age 73.
2. Minor Child of the Account Owner: A biological or adopted child who has not yet reached the age of majority (21 for this rule) can take RMDs based on their life expectancy. However, once they turn 21, the 10-year rule clock begins.
3. Disabled Individual: An individual who meets the IRS definition of disabled.
4. Chronically Ill Individual: An individual who meets the IRS definition of chronically ill.
5. An Individual Not More Than 10 Years Younger: This category includes beneficiaries like a sibling or partner who is close in age to the decedent.

If you fall into one of these categories, you can avoid the 10-year rule. All other individual beneficiaries, such as adult children, grandchildren, or a friend, are subject to the 10-year rule. If you are a non-spouse beneficiary, our dedicated non-spouse inherited IRA RMD calculator can provide a focused projection.

The rules for inherited IRAs create significant tax planning opportunities and risks. The goal is to manage distributions to avoid being pushed into a much higher tax bracket in any single year.

For the 10-Year Rule (Decedent Had Not Started RMDs): You have total flexibility in years 1-9. You could take nothing until year 10 or spread distributions out. Consider taking larger withdrawals in years when your other income is lower (e.g., between jobs) and smaller withdrawals when your income is high. Spreading withdrawals evenly can prevent a massive tax bill in the final year.

For the 10-Year Rule (Decedent Had Started RMDs): You must take an annual RMD, but you can always withdraw more than the minimum. If you are in a low tax bracket one year, you might consider taking a larger-than-required distribution to "fill up" that bracket, reducing the final balance that will be forced out in year 10. For help estimating the tax impact, use the RMD tax calculator.

For Stretch (EDB) Beneficiaries: Your required withdrawal is only the minimum. If you don't need the money, taking only the RMD allows the rest of the account to continue growing tax-deferred. If you need more, you can always take it.

Inherited Roth IRAs: If you inherit a Roth IRA, the same distribution rules (10-year or stretch) apply. However, all qualified distributions are completely tax-free. This removes the tax-planning pressure, and the primary goal becomes letting the funds grow tax-free for as long as possible within the rules. You can model Roth growth with the Roth IRA calculator.

Distribution Planning Score: This score gives you a quick sense of your planning flexibility. A high score indicates more time and options (like a spousal stretch), while a low score suggests an urgent deadline, like the end of the 10-year period.

Rule Applied: This tells you which set of SECURE Act rules the calculator has determined applies to you (e.g., "10-Year Rule with Annual RMDs," "Spousal Stretch").

Annual RMD: This is your estimated Required Minimum Distribution for the current year. This is the minimum amount you must withdraw to avoid a penalty.

Years Remaining: This shows how many years you have until the account must be fully distributed. For stretch beneficiaries, this can be many decades; for those under the 10-year rule, it's a fixed countdown.

Total Distributions & Est. Tax Impact: These fields project the total amount you will withdraw over the entire period and a rough estimate of the federal income tax you might owe on that amount.

Inherited IRA Balance Depletion Schedule: This chart visualizes your plan. The "Remaining Balance" line shows the account value decreasing over time, while the "Annual Distribution" line shows your RMD for each year. An ideal plan manages this depletion to meet your needs and tax goals.

While you cannot change the required withdrawal amount, you can manage its impact.

1. Strategic Timing: If you are subject to the 10-year rule but don't have annual RMDs, time your withdrawals for low-income years. Avoid taking the entire lump sum in year 10 if it will push you into the highest tax brackets.
2. Withhold Taxes at the Source: You can ask the IRA custodian to withhold federal (and state) taxes from your distribution. This can help you avoid a surprise tax bill and underpayment penalties. Use the RMD tax withholding calculator to estimate an appropriate amount.
3. Coordinate with Other Financial Goals: An inherited IRA distribution is income. It can affect things like your eligibility for Roth IRA contributions, the taxability of your Social Security benefits, and your Medicare premiums.
4. Consult a Professional: The rules are complex, and the tax implications are significant. A financial advisor or tax professional can provide personalized advice on how to integrate inherited IRA distributions into your overall financial plan.

1. Missing the RMD Deadline: The penalty for failing to take a required distribution is a 25% excise tax on the amount you should have withdrawn. This can be reduced to 10% if corrected in a timely manner.
2. Misunderstanding the 10-Year Rule: Many believe they can wait until year 10. But if the original owner was already taking RMDs, you must also take annual RMDs.
3. Incorrectly Titling the Account: An inherited IRA must be retitled properly, usually as "[Decedent's Name] IRA FBO [Beneficiary's Name]". You cannot simply roll it into your own IRA unless you are the spouse.
4. Forgetting about State Taxes: Inherited IRA distributions are typically taxable at the state level in addition to federal taxes. Check the rules in the best states to retire for taxes.
5. Not Planning for the Tax Impact: A large distribution can dramatically increase your taxable income. Failing to plan for this can lead to a huge and unexpected tax bill.