Find out how much you must withdraw from an inherited IRA each year. Enter the original owner’s birth year and year of death, your relationship and birth year, and the account balance; the calculator applies the SECURE Act rules (10-year rule, annual RMDs or the life-expectancy stretch) and builds a year-by-year schedule.
Last updated:
Original owner
Account type
Beneficiary
Spouse’s choice
Account
$
% / yr
Enter your values to see the result.
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How to use the Inherited IRA RMD Calculator
Enter the original owner’s birth year and year of death.
Choose your beneficiary type and enter your birth year (spouses also choose how they hold the account).
Pick traditional or Roth and enter the balance on December 31 of a recent year.
Set an expected growth rate.
Press Calculate for this year’s required distribution, the final deadline and the full schedule.
Which rule applies to you?
Beneficiary
Owner died before RBD (or Roth)
Owner died on/after RBD
Surviving spouse
Life expectancy (recalculated), starting when the owner would have reached RMD age; or treat as own
Life expectancy (longer of spouse’s or owner’s remaining); or treat as own
Owner’s minor child
Life expectancy until 21, then empty within 10 years
Same, using the longer life expectancy
Disabled, chronically ill, ≤10 years younger
Life expectancy (non-recalculated)
Longer of own or owner’s remaining life expectancy
Other individual
Empty by end of 10th year; no annual RMDs
Annual RMDs in years 1–9, empty by end of year 10
Estate, charity, non-see-through trust
5-year rule
Owner’s remaining life expectancy
RBD = required beginning date: April 1 of the year after the owner reached RMD age (72 if born 1950 or earlier, 73 if born 1951–1959, 75 if born 1960 or later).
IRS Single Life Expectancy Table (selected ages)
From Treasury Regulation 1.401(a)(9)-9(b), used since 2022. Non-spouse beneficiaries look up their age in the year after death once and subtract 1 each following year.
Age
Factor
Age
Factor
Age
Factor
20
65.0
50
36.2
70
18.8
25
60.2
55
31.6
75
14.8
30
55.3
60
27.1
80
11.2
35
50.5
62
25.4
85
8.1
40
45.7
65
22.9
90
5.7
45
41.0
67
21.2
95
4.0
Planning tips for inherited IRAs
Don’t wait until year 10. Taking one large withdrawal at the deadline can push you into a much higher tax bracket; spreading withdrawals (see the even-split column) often lowers the total tax.
Use low-income years. Take more in years when your other income is lower, such as between jobs or early retirement.
Keep inherited Roth money invested as long as allowed: growth is tax-free, so many beneficiaries withdraw it at the end of year 10.
Retitle, don’t cash out. Move the money with a trustee-to-trustee transfer into an inherited IRA in the deceased’s name for your benefit. Only a spouse can roll it into their own IRA.
Frequently asked questions
What is the 10-year rule for inherited IRAs?
For most non-spouse beneficiaries of owners who died in 2020 or later, the entire inherited IRA must be withdrawn by December 31 of the 10th year after the year of death. If the owner died before 2025, for example in 2024, the account must be empty by the end of 2034.
Do I have to take RMDs every year under the 10-year rule?
Only if the original owner died on or after their required beginning date (April 1 of the year after reaching RMD age). In that case the final 2024 regulations require annual RMDs in years 1–9 plus emptying the account in year 10. If the owner died before that date, or the account is a Roth IRA, there are no annual RMDs; you just have to empty it by the deadline. The IRS waived penalties for missed annual 10-year-rule RMDs for 2021 through 2024.
Who is an eligible designated beneficiary?
Eligible designated beneficiaries can still stretch withdrawals over their life expectancy: the surviving spouse, the owner’s minor child (until age 21, then the 10-year rule), a disabled or chronically ill person, and anyone not more than 10 years younger than the owner. Everyone else who is named as an individual beneficiary uses the 10-year rule.
How is an inherited IRA RMD calculated?
Divide the December 31 balance of the prior year by your life expectancy factor. A non-spouse beneficiary looks up their age in the year after death in the IRS Single Life Table and subtracts 1 for each later year. Example: age 50 in the first year gives 36.2, so the next year’s factor is 35.2; a $300,000 balance requires $300,000 ÷ 36.2 = $8,287.29 in the first year.
What options does a surviving spouse have?
A spouse can treat the IRA as their own (RMDs then follow their own age and the Uniform Lifetime Table, and none for a Roth), or stay a beneficiary, which lets them take withdrawals before 59½ without the 10% penalty and delay RMDs until the deceased spouse would have reached RMD age. Many spouses stay beneficiaries while young and switch to treating it as their own later.
Do inherited Roth IRAs have RMDs?
Roth IRA owners never have RMDs, so for beneficiaries the owner is always treated as dying before the required beginning date. Non-spouse beneficiaries must empty an inherited Roth IRA within 10 years but have no annual RMDs; eligible designated beneficiaries take life-expectancy RMDs. Qualified withdrawals are tax-free.
What is the penalty for missing an inherited IRA RMD?
The excise tax is 25% of the amount not withdrawn, reduced to 10% if you take the missed distribution and file Form 5329 within the correction window. You can also ask the IRS to waive it for reasonable cause.
Are all the tools on FreeToolCabin tested for quality and accuracy?
Yes! Every tool on our site undergoes automated Q/A testing in real browser environments to ensure high precision, correct output, and zero errors. If you happen to spot a bug or have a suggestion, please contact us at [email protected] and our team will review it right away.