Non-Spouse Inherited IRA RMD Calculator

Enter the inherited balance, beneficiary age, original owner’s age at death, inheritance year, expected investment return, federal and state tax rates, and inflation. The eligible designated beneficiary setting matters: certain beneficiaries, including a surviving minor child of the account owner, a disabled or chronically ill person, or someone not more than 10 years younger than the owner, may qualify for different distribution timing. A spouse follows separate rules and should not use this non-spouse estimate.

The default inputs are a $500,000 inherited balance, beneficiary age 45, original owner age 75 at death, and inheritance year 2024. The calculator assumes a 5% annual return, 24% federal tax rate, no state tax, 2.5% inflation, and that the beneficiary is not an eligible designated beneficiary. Because the original owner was at least age 73, the model treats the owner as having died after the required beginning date.

Under these assumptions, the model estimates a 2025 RMD of $12,658 and a 2026 RMD of $13,291. It reports eight years remaining in 2026, total projected distributions of $738,508, and estimated total tax of $177,242 over the modeled schedule. These are projections using the entered return and tax rates—not a tax bill or an IRS-approved distribution schedule.

For many designated beneficiaries who are not eligible designated beneficiaries, the inherited account must be fully distributed by December 31 of the tenth year after the original owner’s death. If the owner died before their required beginning date, annual RMDs may not be required in years 1 through 9 under the 10-year rule, but the balance still must be emptied by the deadline. If the owner died on or after the required beginning date, annual beneficiary RMDs may also apply during the 10-year period.

The calculator’s default case uses the latter pattern. It estimates annual life-expectancy-based withdrawals, then assigns the remaining balance to the final year. For an account inherited in 2024, its schedule runs from 2025 through 2034. The deadline is not the same as a requirement to withdraw one-tenth of the account each year.

An eligible designated beneficiary may instead be able to use life-expectancy distributions, subject to the beneficiary category and other applicable rules. This calculator’s eligible-beneficiary option uses a life-expectancy approach; it does not identify which legal category applies or verify that the beneficiary qualifies. Compare with the beneficiary IRA stretch calculator and review the IRS’s RMD guidance.

The IRS has issued final regulations for inherited retirement accounts, and implementation dates and transition relief can affect particular years. Do not infer that an omitted prior-year distribution is automatically excused. Review the rules for your inheritance year and contact the custodian if you need to correct a missed distribution.

A taxable distribution from a traditional inherited IRA generally adds to the beneficiary’s taxable income for that year. The calculator estimates tax by multiplying each modeled distribution by the federal and state rates entered. It does not calculate brackets, deductions, credits, local tax, or the effect of the distribution on other tax thresholds. A 24% entered federal rate is a flat estimate, not a prediction that every dollar will be taxed at 24%.

A qualified distribution from an inherited Roth IRA is generally tax-free, though distribution timing rules still apply. Use the inherited Roth IRA RMD calculator for that account type, and the inherited IRA tax calculator to explore taxable amounts. The RMD tax calculator provides another estimate of distribution-related tax.

A 10% early-distribution penalty generally does not apply to distributions from an inherited IRA, even when the beneficiary is under 59½. Income tax may still apply to taxable distributions. This distinction is one reason inherited-account rules differ from taking money early from your own IRA; the IRS discusses exceptions and account-specific rules in Publication 590-B.

1. Confirm the account type and beneficiary category. Traditional and Roth accounts can have different tax outcomes, and eligible designated beneficiaries have special timing rules.
2. Enter the original owner’s date-of-death details accurately. The owner’s age at death affects whether the model includes annual RMDs before the 10-year deadline.
3. Use the inheritance year, not the year you first withdraw. The deadline is based on the year of death.
4. Set realistic return and tax assumptions. Try more than one return and use a tax rate that reflects your overall situation.
5. Compare the schedule with custodian records. The year, balance, and RMD shown by your custodian may differ because of account valuation dates, updated IRS factors, or prior distributions.

The inherited IRA distribution calculator can help compare withdrawal timing. To plan withdrawals from other accounts, see the best order to withdraw from retirement accounts and the IRA withdrawal tax calculator.

Annual life-expectancy RMD =
beginning account balance ÷ applicable life-expectancy divisor

Estimated tax =
RMD × (federal tax rate + state tax rate)

Distribution in today's dollars =
nominal distribution ÷ (1 + inflation rate) ^ years from current year

For the first modeled year under the defaults, the applicable divisor is approximately 39.5:

$500,000 ÷ 39.5 = $12,658 (rounded)
$12,658 × 24% = $3,038 estimated tax

The next year’s balance reflects the prior withdrawal and modeled return. The calculator then uses the next life-expectancy divisor. Its final-year withdrawal is the remaining balance, rather than a normal life-expectancy RMD.

Taking more than the minimum in an early year can reduce the balance exposed to future investment risk and avoid a large final-year distribution. It can also push more income into a higher tax bracket. Taking only the required amount may preserve tax-deferred growth, but leaves a larger balance to distribute by the deadline.

These are planning approaches, not personalized tax recommendations. A tax professional can help assess how a distribution interacts with wages, Social Security, Medicare premiums, deductions, and state rules. Learn more in strategies to reduce taxes on RMDs.

This Year’s RMD is the modeled distribution for the current year. With the defaults, it is $13,291 in 2026. Years Remaining is eight, counting from 2026 to the 2034 deadline. Total Distributions is the model’s nominal sum across its schedule: $738,508. In Today’s Dollars adjusts those projected distributions for the entered inflation rate; the default modeled total is $620,407.

The year-by-year schedule shows the calendar year, beneficiary age, starting balance, RMD, estimated tax, and cumulative distributions. The default schedule begins in 2025 at age 46, with a $500,000 beginning balance, a $12,658 RMD, and estimated tax of $3,038. It ends in 2034 at age 55, with a modeled final distribution of $598,933. That final distribution can exceed the original balance because the model applies investment growth between withdrawals.

These figures depend on the calculator’s fixed return, tax, and inflation assumptions. They do not confirm that you have met an IRS minimum for a specific year.

Do all non-spouse beneficiaries have to take an RMD every year?

No. The required annual distribution pattern depends on whether the original owner died before or after their required beginning date and on the beneficiary’s status. The 10-year deadline can still apply even when annual RMDs do not.

Does the beneficiary have to withdraw exactly 10% each year?

No. The 10-year rule generally sets a deadline to empty the account; it does not automatically require equal annual withdrawals. Separate annual RMDs may apply in some cases.

Can I leave the inherited IRA invested for the full 10 years?

Sometimes, but not in every case. If annual RMDs apply, you must take them while also meeting the final deadline. Confirm your required schedule with the custodian.

Does an inherited IRA distribution have a 10% early-withdrawal penalty?

Generally, the 10% penalty for early distributions does not apply to distributions from an inherited IRA. A taxable traditional IRA distribution may still be subject to ordinary income tax.

Should I take the minimum or withdraw more each year?

The tradeoff is between keeping more money tax-deferred and managing future taxable income. A large year-10 distribution can be costly, while taking more now can increase current-year tax. Model several schedules rather than assuming either approach is always better.

What if I inherited the account from my spouse?

Spousal beneficiaries have options that non-spouse beneficiaries generally do not, including potentially treating the IRA as their own. Use a spouse-specific analysis rather than this calculator.

Next, verify your beneficiary category, account type, RMD schedule, and deadline with the custodian and current IRS rules before making a distribution.