Inherited IRA RMD Calculator
Updated September 2026 · Figures based on current IRS rules (SECURE Act and SECURE 2.0)
If you inherited an IRA or 401(k), your required withdrawals depend on who you are, when the original owner died and whether they had already started their own RMDs. This calculator applies the current IRS rules, including the annual RMDs under the 10-year rule that started in 2025.
Quick answer: most adult children who inherited after 2019 must empty the account within 10 years. If the parent had already started RMDs, the child must also take a yearly RMD in years 1–9, based on the IRS Single Life Expectancy Table.
Which inherited IRA rule applies to you?
| Beneficiary | Owner died before starting RMDs | Owner died after starting RMDs |
|---|---|---|
| Surviving spouse | Treat as own IRA, or life-expectancy RMDs starting when the owner would have reached RMD age | Treat as own IRA, or yearly RMDs based on the longer of the spouse's or owner's life expectancy |
| Eligible designated beneficiary (disabled, chronically ill, minor child, not more than 10 years younger) | Yearly RMDs over the beneficiary's life expectancy (or the 10-year rule if chosen) | Yearly RMDs over the longer of the beneficiary's or owner's remaining life expectancy |
| Other individual (most adult children, grandchildren) | 10-year rule, no yearly RMDs | 10-year rule plus yearly RMDs in years 1–9 |
| Estate, charity, non-see-through trust | 5-year rule | Yearly RMDs over the owner's remaining life expectancy |
These rules apply when the owner died in 2020 or later. Beneficiaries of owners who died before 2020 can generally keep "stretching" over their own life expectancy.
How the inherited IRA RMD is calculated
For the life-expectancy method, find your age in the year after the owner's death in the IRS Single Life Expectancy Table. That is your first divisor. Each following year you subtract 1 from it — you don't look the table up again. Divide the December 31 balance by the current divisor.
Example: Anna was born in 1975. Her father, born in 1943, died in 2023, after he had started RMDs. In 2024 Anna was 49, so her starting divisor is 37.1. Her father was 80 in 2023 (divisor 11.2 − 1 = 10.2 for 2024), so Anna uses her own, longer life expectancy. For 2026 her divisor is 37.1 − 2 = 35.1. With a $300,000 balance on December 31, 2025, her 2026 RMD is $300,000 ÷ 35.1 = $8,547.01. She must also empty the account by December 31, 2033.
A surviving spouse who keeps the account as an inherited IRA works differently: they look up their current age in the Single Life table every year instead of subtracting 1.
The 10-year rule: what changed in 2025
Under final IRS regulations, non-eligible beneficiaries who inherited from someone who had already started RMDs must take annual RMDs in years 1 through 9 and empty the account by the end of year 10. The IRS waived the penalty for skipped annual RMDs from 2021 to 2024, so for most people the first mandatory annual RMD was for 2025. If the owner died before their required beginning date, there is no annual requirement — only the 10-year deadline.
Even when yearly RMDs aren't required, spreading withdrawals over the 10 years usually keeps you in lower tax brackets than one large withdrawal in year 10.
Inherited Roth IRAs
Roth IRAs have no RMDs for the original owner, so beneficiaries are treated as if the owner died before their required beginning date: non-eligible beneficiaries must empty the account within 10 years, with no annual RMDs. Qualified Roth withdrawals are tax-free.
Frequently asked questions
Do I have to take an RMD from an inherited IRA every year?
It depends. Spouses and eligible designated beneficiaries using the life-expectancy method must. Other beneficiaries under the 10-year rule must take yearly RMDs only if the owner had already started their own RMDs; otherwise they just need to empty the account within 10 years.
How is the inherited IRA RMD calculated?
Divide the December 31 balance by your life-expectancy factor from the IRS Single Life Expectancy Table, using your age in the year after the owner's death and subtracting 1 for each year since.
What is the penalty for missing an inherited IRA RMD?
25% of the amount not withdrawn, reduced to 10% if you correct it within the correction window. Missed annual 10-year-rule RMDs for 2021–2024 were waived.
When does the 10-year clock start?
The account must be empty by December 31 of the 10th year after the year the owner died. If the owner died in 2023, the deadline is December 31, 2033.
Can a spouse roll an inherited IRA into their own IRA?
Yes. A surviving spouse can treat the IRA as their own, which usually delays RMDs until their own RMD age.