Non-Spouse Inherited IRA RMD Calculator

Begin by entering the details of the account you inherited. Input the Inherited IRA Balance as of the end of the year of the original owner's death, along with the Year Inherited. These two fields establish the starting point and the timeline for your distributions.

Next, provide information about yourself and the original account owner. Enter Your Age (Year of Inheritance) and the Decedent's Age at Death. The decedent's age is crucial, as it determines whether you must take annual RMDs during the 10-year window. Generally, if the original owner passed away on or after their Required Beginning Date (age 73), annual distributions are mandatory.

Then, input your financial assumptions. The Expected Annual Return estimates how the investments within the IRA might grow, while the Federal Tax Rate helps project the tax impact of each distribution. You can add your State Tax Rate in the advanced settings. For help estimating taxes, try the RMD tax calculator.

Finally, use the advanced settings to specify if you are an Eligible Designated Beneficiary. This is a critical exception to the 10-year rule. If you are a minor child of the decedent, disabled, chronically ill, or not more than 10 years younger than the decedent, check this box to see a projection based on your life expectancy instead of the 10-year rule.

Inherited IRA Balance

This is the value of the IRA you inherited. For the most accurate RMD calculation, this should be the account's fair market value as of December 31st of the year the original owner passed away. This value serves as the starting point for all projections.

Year Inherited

Enter the calendar year in which the original IRA owner died. This year starts the clock on the 10-year distribution rule. The entire account balance must be withdrawn by December 31st of the 10th year following this year.

Your Age (Year of Inheritance)

This is your age during the year the original owner passed away. This input is used to look up your life expectancy factor from the IRS Single Life Table, which is necessary to calculate annual RMDs if the decedent had already reached their Required Beginning Date.

Decedent's Age at Death

This is one of the most important inputs. Under the SECURE Act, if the original IRA owner died on or after their Required Beginning Date (RBD)—age 73 as of 2026—then the non-spouse beneficiary must take annual RMDs in years 1 through 9 of the 10-year period. If the owner died before their RBD, no annual RMDs are required until the final, full distribution in year 10. Use the RMD age calculator to confirm an RBD.

Expected Annual Return

This is your estimate of the average annual investment growth for the assets within the inherited IRA. This rate affects how much the account balance grows after RMDs are taken each year. A higher return will result in a larger balance to be distributed (and taxed) over the period.

Federal & State Tax Rate

Enter your marginal federal and state income tax rates. Distributions from traditional inherited IRAs are generally taxed as ordinary income. This calculator uses your combined tax rate to estimate the tax liability for each RMD, helping you plan for the financial impact. For more detailed tax planning, see our guide on how to reduce taxes on RMDs.

Eligible Designated Beneficiary

This advanced setting allows you to see if you qualify for an exception to the 10-year rule. Check this box if you are a minor child of the original owner, disabled, chronically ill, or an individual who is not more than 10 years younger than the original owner. EDBs can "stretch" distributions over their own life expectancy, a significant advantage. Spouses are also EDBs but have additional options not covered by this specific non-spouse calculator.

This calculator models the two primary scenarios for a non-spouse inherited IRA beneficiary under current law.

First, it checks if you are an Eligible Designated Beneficiary (EDB). If you check this box, the calculator disregards the 10-year rule. Instead, it calculates your annual RMD by dividing the prior year-end account balance by your life expectancy factor from the IRS Single Life Table. This "stretch" method results in smaller annual RMDs over a much longer period.

If you are not an EDB, the calculator applies the 10-Year Rule. The methodology then splits based on the decedent's age at death:

1. Decedent Died ON or AFTER Required Beginning Date (Age 73+): The law requires you to take annual RMDs for years 1 through 9, calculated using your own life expectancy. In year 10, you must withdraw the entire remaining balance. This is the most complex scenario for non-spouse beneficiaries.
2. Decedent Died BEFORE Required Beginning Date (Under Age 73): The rule is simpler. You are not required to take any distributions for years 1 through 9. However, you must still withdraw the entire account balance by the end of the 10th year.

For all scenarios, the calculator projects the account balance year by year. It starts with the initial balance, subtracts the calculated RMD, estimates the tax owed on that RMD, and then applies the expected annual return to the remaining balance to find the starting value for the next year.

The calculator uses a year-by-year projection based on IRS rules and your inputs. The core formulas vary depending on your beneficiary status.

Determining the Applicable Rule

The first step is to determine which set of rules applies to you.

IF eligibleDesignatedBeneficiary is TRUE:
  Rule = Stretch Life Expectancy
ELSE:
  Rule = 10-Year Rule

Stretch Life Expectancy RMD (for EDBs)

For an Eligible Designated Beneficiary, the annual RMD is calculated each year based on the beneficiary's declining life expectancy factor.

Life Expectancy Factor = IRS Single Life Table value for beneficiary's age
Annual RMD = Previous Year-End Balance / Life Expectancy Factor

10-Year Rule RMDs

For a non-EDB, the calculation depends on the decedent's age.

If Decedent Died On or After RBD (Age 73+):

// For Years 1-9
Life Expectancy Factor = IRS Single Life Table value for beneficiary's age
Annual RMD = Previous Year-End Balance / Life Expectancy Factor

// For Year 10
Year 10 RMD = Remaining Account Balance

If Decedent Died Before RBD (Under Age 73):

// For Years 1-9
Annual RMD = $0

// For Year 10
Year 10 RMD = Remaining Account Balance

Account Balance and Tax Projection

For each year in the projection, the calculator updates the balance and estimates taxes.

Tax Owed = Annual RMD * (Federal Tax Rate + State Tax Rate)
Ending Balance = (Beginning Balance - Annual RMD) * (1 + Expected Annual Return)

The SECURE Act of 2019 significantly changed the rules for beneficiaries of retirement accounts. Before this act, most non-spouse beneficiaries could "stretch" distributions over their own life expectancy, allowing the account to grow tax-deferred for decades.

The SECURE Act 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 an inherited IRA must be distributed by the end of the 10th calendar year following the year of the original owner's death.

This change accelerates distributions, which also accelerates the income tax liability for beneficiaries of traditional IRAs. Instead of spreading a small tax hit over a lifetime, many beneficiaries now face a much larger tax bill over a condensed 10-year period. This makes strategic planning for when to take distributions within the 10-year window more important than ever. For a deeper dive, read our guide on RMD strategies to minimize the tax hit.

This is a point of major confusion. While the 10-year rule sets the final deadline, it does not always mean you can wait until year 10 to take a withdrawal. The key factor is whether the original IRA owner died before or after their Required Beginning Date (RBD), which is age 73.

Scenario 1: Original Owner Died BEFORE Reaching Age 73 In this case, a non-spouse beneficiary (who is not an EDB) is NOT required to take annual RMDs in years 1 through 9. You have complete flexibility to take distributions at any time during the 10-year window, as long as the entire account is empty by the final deadline. You could take some each year, nothing for nine years, or anything in between.

Scenario 2: Original Owner Died ON or AFTER Reaching Age 73 Here, the rules are stricter. The non-spouse beneficiary MUST take annual RMDs for each of the first nine years. These RMDs are calculated based on the beneficiary's own life expectancy. In addition to these yearly withdrawals, the beneficiary must still withdraw any remaining balance by the end of the 10th year. Missing one of these annual RMDs can trigger a steep penalty.

The 10-year rule has a few important exceptions. Individuals who fall into one of the following five categories are considered Eligible Designated Beneficiaries (EDBs) and can still use the more favorable "stretch" life expectancy method for distributions:

1. Surviving Spouses: Spouses have the most flexibility, including the option to treat the inherited IRA as their own. (This calculator is designed for non-spouses).
2. Minor Children of the Account Owner: A minor child can take distributions based on their life expectancy until they reach the age of majority (typically 21), at which point the 10-year rule kicks in.
3. Disabled Individuals: As defined by strict IRS criteria.
4. Chronically Ill Individuals: As defined by strict IRS criteria.
5. Individuals Not More Than 10 Years Younger Than the Decedent: This often applies to siblings or partners who are close in age to the original account owner.

If you fall into one of these categories, you can avoid the 10-year rule and spread distributions and taxes over a much longer period.

The calculator provides a comprehensive look at your distribution obligations and financial impact.

The Distribution Readiness Score measures how evenly your distributions are spread. A high score indicates a smooth distribution plan that avoids a large, single-year tax spike. A low score suggests a large portion of the balance is taken in one year (often year 10), which could push you into a higher tax bracket.

Key metrics like This Year's RMD, Years Remaining, and Estimated Total Tax give you an immediate snapshot of your situation. The RMD is your immediate to-do item, while the years remaining tells you how much time you have to plan.

The Account Depletion Over Time chart visualizes your withdrawal strategy. You can see how the balance declines with each RMD and how investment returns affect the account. The Distribution Schedule table provides the year-by-year numbers, showing the beginning balance, the RMD amount, the estimated tax, and your cumulative withdrawals. This is the core of your withdrawal plan.

Your primary goal with an inherited IRA is often to minimize the total tax paid. If the calculator shows a large tax bill, especially in the final year, consider these strategies:

• Spread Out Distributions: Even if annual RMDs aren't required, don't wait until year 10 to withdraw everything. Taking partial distributions in years 1 through 9 can keep you in a lower tax bracket and reduce the overall tax hit.
• Time Withdrawals with Your Income: If you anticipate a low-income year (e.g., due to a job change or sabbatical), consider taking a larger distribution from the inherited IRA during that year to take advantage of your lower tax bracket.
• Coordinate with Other Financial Events: If you plan to make a large charitable donation, you could "bunch" it in the same year you take a large IRA distribution. The large deduction may help offset the additional income.
• Strategic Distribution Timing: Note that non-spouse beneficiaries are not permitted to convert an inherited traditional IRA to a Roth IRA. However, you can manage your tax burden by strategically timing and sizing your annual distributions within the 10-year window.

1. Missing the 10-Year Deadline: The single biggest mistake is failing to empty the account by December 31st of the 10th year. The penalty is a steep 25% of the amount that should have been withdrawn.
2. Forgetting Annual RMDs: If the original owner died after their RBD, you must take annual RMDs. Forgetting these in years 1-9 also triggers the 25% penalty.
3. Taking the RMD from the Wrong Account: The RMD for a specific inherited IRA must be taken from that exact account. You cannot aggregate it with RMDs from your own IRAs or other inherited IRAs.
4. Not Planning for the Tax Bill: A $100,000 distribution isn't $100,000 in your pocket. It's taxable income that can affect your tax bracket, Medicare premiums, and eligibility for other credits or deductions. Explore RMD tax strategies.
5. Rolling It Over Incorrectly: As a non-spouse, you can NOT roll over an inherited IRA into your own IRA. It must be kept in a separate inherited IRA account, titled properly (e.g., "[Decedent's Name] IRA for the benefit of [Your Name]").