About the Inherited IRA RMD Calculator
This inherited IRA RMD calculator estimates how much you must withdraw each year from an IRA or 401(k) you inherited, and how the account runs down. It covers the three situations most beneficiaries face since the SECURE Act: the 10-year rule when the original owner had already started required minimum distributions, the 10-year rule when the owner died before their required beginning date, and the life-expectancy “stretch” available to eligible designated beneficiaries.
Most non-spouse beneficiaries who inherited in 2020 or later — adult children, grandchildren, siblings more than 10 years younger, friends — must empty the account by December 31 of the tenth year after the year of death. Under IRS final regulations, if the owner had begun RMDs, you must also take annual RMDs in years 1 through 9 based on your own single life expectancy, reduced by one each year. If the owner died before RMDs began, annual withdrawals are optional, and the calculator shows an even-spreading plan that avoids one large taxable withdrawal in year 10.
Enter the account balance as of December 31 of the year of death, your age in the following year, an expected return and your tax rate. Withdrawals are modeled at the start of each year with the remainder growing for the rest of the year, and tax is estimated at a flat rate. Roth IRA beneficiaries follow the 10-year rule but owe no annual RMDs and no income tax on qualified withdrawals. Divisors come from the IRS Single Life Expectancy Table in the 2025 edition of Publication 590-B (the table in force since 2022); annual RMDs under the 10-year rule have been enforced since 2025, after IRS Notice 2024-35 waived the penalty for missed 2021–2024 amounts.
With the default inputs, the year-1 withdrawal is $8,287.29. Change any value above to recalculate instantly.
How to use the inherited ira rmd calculator
- 1Enter the inherited balance as of December 31 of the year of death.
- 2Choose your situation: 10-year rule with or without annual RMDs, or the stretch.
- 3Enter your age in the year after the owner died.
- 4Add an expected return and your marginal tax rate.
- 5Review the schedule and consider taking more in low-income years.
Formula and method
Beneficiary RMDs use the IRS Single Life Expectancy Table. You look up the factor for your age in the year after the owner’s death, then subtract one from that factor for each later year rather than looking it up again (the non-recalculation method). Each year’s RMD is the prior December 31 balance divided by that year’s factor.
Under the 10-year rule the whole account must be distributed by the end of the tenth year. When the owner had already started RMDs, annual RMDs are required in years 1–9 as well. The even plan divides the balance by the number of years left, so withdrawals rise gently with growth. A surviving spouse who keeps the account as an inherited IRA recalculates the divisor from the table every year, and if the owner had begun RMDs and was younger than you, the owner’s remaining life expectancy is used instead — both give slightly different numbers from this model. The model takes withdrawals at the start of each year, grows the rest at your expected return, and applies one flat tax rate.
- L₀
- Single Life Table factor at your age in the year after death
- t
- Distribution year (1 = year after death)
- Wₜ
- Withdrawal in year t
Worked examples
$300,000 inherited at 50, owner had started RMDs
Your age-50 factor is 36.2, so the year-1 RMD is $300,000 ÷ 36.2 = $8,287.29. Each later year the divisor drops by one. Because the minimums are small and the account keeps growing at 6%, about $380,800 is left to withdraw in year 10 — total withdrawals reach about $476,065.
Same account, owner died before RMDs — spread evenly
Dividing by the 10 years remaining gives $30,000 in year 1, then the remaining balance ÷ 9, ÷ 8 and so on. Withdrawals climb gradually to about $50,684 in year 10, keeping taxable income level. Total withdrawals are about $395,400 with roughly $94,900 of tax at 24%.
Eligible designated beneficiary aged 60 stretching $500,000
A beneficiary who qualifies for the stretch uses the age-60 factor of 27.1, giving a first RMD of $18,450. The divisor falls by one each year, so the account lasts 28 years and pays out about $1.02 million in total at a 5% return.
Frequently asked questions
What is the 10-year rule for inherited IRAs?+
Most non-spouse beneficiaries of owners who died in 2020 or later must withdraw the entire inherited IRA by December 31 of the tenth year after the year of death. Roth and traditional IRAs, 401(k)s and 403(b)s all follow the rule.
Do I have to take annual RMDs from an inherited IRA?+
If the original owner had reached their required beginning date, yes — you must take annual RMDs in years 1–9 and empty the account in year 10. If the owner died before RMDs began, annual withdrawals are optional as long as the account is empty by the end of year 10.
Who is an eligible designated beneficiary?+
A surviving spouse, the owner’s minor child (until age 21), a disabled or chronically ill individual, or anyone not more than 10 years younger than the owner. They can take distributions over their life expectancy instead of following the 10-year rule.
How is an inherited IRA RMD calculated?+
Divide the prior year-end balance by your life-expectancy factor from the IRS Single Life Table. Use your age in the year after death for the first year, then subtract one from the factor each following year.
What happens if I miss an inherited IRA RMD?+
The IRS charges a 25% excise tax on the amount you should have withdrawn, reduced to 10% if you take the missed distribution and file Form 5329 within the correction window. The IRS waived penalties for missed 10-year-rule RMDs in 2021 through 2024 (Notice 2024-35); annual RMDs are enforced from 2025.
Are inherited Roth IRA withdrawals taxable?+
Qualified inherited Roth withdrawals are tax-free, and because Roth owners never have RMDs, Roth beneficiaries under the 10-year rule have no annual RMDs — only the requirement to empty the account by the end of year 10.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.