Inherited IRA RMD Calculator: Your Required Amount and 10-Year Deadline
Quick Answer
An inherited IRA RMD is last December 31's balance divided by your Single Life Expectancy factor (IRS Table I). Whether you owe one every year depends on who you are and whether the owner had started their own RMDs. Most adult children must empty the account by December 31 of the 10th year after the death, with annual amounts in years 1 through 9 only if the owner had already reached their required beginning date.
Example: you were 56 in 2026 and the account held $500,000. If the owner had been taking RMDs, your 2026 divisor is 30.5 and your required amount is $16,393.44.
Owners who died 2020 through 2026 · Sources: IRS Publication 590-B, final regulations (T.D. 10001)
This calculator uses whole birth years and handles one beneficiary and one account at a time. It does not model trusts, several beneficiaries splitting an account, or an owner who left an annuity. Your IRA custodian reports the official required amount, so use this to check it and to plan ahead.
No Account. No Sign Up.
Use the tool instantly — no email, no password, nothing to create.
We Never Sell Your Data.
Your inputs are used only to generate your result. We do not share, store, or sell any information you enter.
Fully Independent.
Seniors Audit is not affiliated with any insurance company, government agency, or data broker. We have no financial interest in your coverage choices.
Which Inherited IRA Rules Apply to You
Five kinds of beneficiaries are treated differently. Find yours in the table, then use the calculator above for the exact numbers.
| If you are | Rule | Annual RMD? | Account must be empty by |
|---|---|---|---|
| Surviving spouse (sole beneficiary) | Treat as your own, or stay a beneficiary and use your life expectancy, recalculated each year | Yes, once distributions must start | No deadline while you take life-expectancy amounts |
| Disabled, chronically ill, or not more than 10 years younger than the owner | Life expectancy (Table I) | Yes, from the year after the death | No deadline while you take life-expectancy amounts |
| The owner's child under 21 | Life expectancy until 21, then the 10-year rule | Yes, until the 10-year period starts | December 31 of the year that includes the 10th anniversary of the 21st birthday |
| Another individual (adult child, grandchild, friend) | 10-year rule | Only if the owner died on or after their required beginning date | December 31 of the year that includes the 10th anniversary of the death |
| An estate, charity or non-qualifying trust | 5-year rule if the owner died before the required beginning date; otherwise the owner's remaining life expectancy | Only if the owner died on or after the required beginning date | Five years after the death, in the 5-year case |
An owner's Roth IRA follows the "died before" column, because Roth IRA owners never have a required beginning date.
Did the Owner Die Before or After the Required Beginning Date?
For adult children and other individuals, this single fact decides whether you must take money out every year or can wait until the final year. The required beginning date (RBD) is April 1 of the year after the owner reached their RMD starting age. That starting age depends on the owner's birth year.
| Owner born in | RMD starting age | Required beginning date |
|---|---|---|
| 1950 | 72 | April 1, 2023 |
| 1951 | 73 | April 1, 2025 |
| 1953 | 73 | April 1, 2027 |
| 1955 | 73 | April 1, 2029 |
| 1957 | 73 | April 1, 2031 |
| 1959 | 73 | April 1, 2033 |
| 1960 | 75 | April 1, 2036 |
| 1962 | 75 | April 1, 2038 |
An owner who died on or after that April 1 counts as having died "on or after the RBD," even if they had not yet taken a single distribution. The calculator works this out from the owner's birth year and the month of death. Owners born in 1948 and 1949 sit on the line between the old 70 and a half rule and the later age-72 rule, so for them it asks you directly.
The owner's last RMD may still be due
If the owner died on or after the RBD and had not yet taken the RMD for the year of death, the beneficiary has to take it by December 31 of that year. It is separate from the beneficiary's own distributions and uses the owner's age, not yours.
How to Calculate an Inherited IRA RMD, Step by Step
- Find the balance. Use the value on December 31 of the year before the one you are calculating.
- Find your age in the year after death. It is the age you reach on your birthday that year.
- Look up Table I. Age 54 gives 32.5, age 56 gives 30.6, age 65 gives 22.9, age 75 gives 14.8.
- Reduce by one each year. Your factor for the first year is the table value. Each later year subtract 1.0 (a surviving spouse looks up the new age instead).
- Apply the longer-of rule when the owner died on or after the RBD. Compare your factor with the owner's remaining life expectancy and use the longer one.
- Divide. Balance divided by the factor is your required amount.
Hypothetical. Owner born 1940, died June 2023 at 83. Child born 1970. Balance on December 31, 2025: $500,000.
The child was 54 in 2024, the first year after the death. Table I gives 32.5. By 2026 that has been reduced by two years to 30.5. The owner's remaining life expectancy, from Table I at age 83 less three years, is only 6.3, so the child's factor is the longer one. The 2026 required amount is $500,000 ÷ 30.5 = $16,393.44. The child must also empty the account by December 31, 2033.
The 10-Year Rule: Wait Until Year 10 or Spread It Out?
When the owner died before the RBD, an adult child is not forced to take anything for nine years. That sounds like a gift, but it can backfire: a large traditional IRA left untouched until year 10 lands on one tax return, often pushing the beneficiary into higher brackets, and it can raise the beneficiary's Medicare premiums two years later.
Hypothetical. Owner died in 2023 before the RBD. The beneficiary is 56 and the account is assumed to grow 5% a year, which is an assumption for illustration, not a forecast.
If the beneficiary takes only what is required, nothing comes out until 2033, when the projected balance of about $703,550 must be withdrawn all at once. If instead the beneficiary withdraws 1/N of the remaining balance each year, the first withdrawal in 2026 is about $62,500 and the last, in 2033, is about $87,944.
Neither choice is automatically right. Someone who expects lower income in a few years may prefer to wait. Someone with a high-income career and a big balance usually does better spreading it out. Use the IRA withdrawal tax calculator to test your own numbers.
If the owner died after the RBD
Then there is no waiting. The final regulations, which apply from 2025, confirm that annual distributions continue in years 1 through 9 and the remainder comes out in year 10. Example 1 above shows how the yearly amount is calculated.
Eligible Designated Beneficiaries: Siblings, Disabled and Chronically Ill Beneficiaries
If you are not more than 10 years younger than the owner, you may stretch distributions over your life expectancy. That often fits a spouse's sibling, a partner, or a friend close in age. It also applies to a disabled or chronically ill beneficiary, whatever their age.
Hypothetical. Owner born 1950, died August 2024 after the RBD. Sibling born 1945. Balance on December 31, 2025: $136,000.
The sibling was 80 in 2025, so the 2026 factor is 11.2 − 1 = 10.2. The owner's remaining life expectancy, from Table I at age 74 less two years, is 13.6, which is longer. The regulations use the longer figure, so the 2026 required amount is $136,000 ÷ 13.6 = $10,000.00. A younger sibling would use their own, longer factor.
Hypothetical. Same owner. Sibling born 1955, age 70 in 2025. Balance $356,000.
The sibling's factor is 18.8 in 2025 and 17.8 in 2026, longer than the owner's 13.6. The 2026 required amount is $356,000 ÷ 17.8 = $20,000.00.
The IRS also says that if an eligible designated beneficiary dies, the rest of the account must then be paid out within 10 years of that beneficiary's death.
Surviving Spouse: Treat It as Your Own or Stay a Beneficiary?
A surviving spouse who is the sole beneficiary has the most options. The two main choices lead to very different results.
| Treat the IRA as your own | Stay a beneficiary | |
|---|---|---|
| RMD table | Uniform Lifetime (Table III) | Single Life Expectancy (Table I), recalculated from your age each year |
| When RMDs start | The year you reach your own RMD starting age | If the owner died before the RBD, the later of the year after death and the year the owner would have reached their RMD age. If after, the year after death. |
| 10% additional tax before 59½ | Applies to your withdrawals | Does not apply to beneficiary distributions |
| Larger RMDs? | Smaller, because Table III divisors are larger | Larger, because Table I divisors are smaller |
Hypothetical. Owner born 1950, died August 2024 after the RBD. Spouse born 1952, age 74 in 2026. Balance $312,000.
The spouse's Table I factor at 74 is 15.6. The owner's remaining life expectancy is 13.6. The longer figure, 15.6, gives $312,000 ÷ 15.6 = $20,000.00. In 2027 the spouse will be 75 and the factor is looked up again: 14.8, not 14.6.
A younger surviving spouse who needs the money before 59½ often benefits from staying a beneficiary for a while. A spouse who does not need the money and wants the smallest RMDs usually does better treating the IRA as their own. If you are leaning toward a rollover, run your own RMD with the RMD calculator for comparison.
Minor Child of the Owner: The Rule Changes at 21
The owner's own child is an eligible designated beneficiary only until age 21. The regulations treat the 21st birthday as the age of majority. Until then the child takes life-expectancy distributions. After that the 10-year period begins and runs to December 31 of the year that includes the 10th anniversary of the 21st birthday. A grandchild does not qualify as a minor child of the owner.
Hypothetical. Owner born 1955, died March 2024 before the RBD. Child born 2012. Balance $354,500.
The child was 13 in 2025, so the 2026 factor is 71.9 − 1 = 70.9 and the 2026 required amount is $354,500 ÷ 70.9 = $5,000.00. The child reaches 21 in 2033, so the account must be empty by December 31, 2043. A parent or guardian usually acts for a minor with the custodian.
Inherited Roth IRA: Do the RMD Rules Still Apply?
Yes, beneficiaries of a Roth IRA follow the same distribution rules, with one simplification: because Roth IRA owners never have a required beginning date, the rules for an owner who died before it always apply. An adult child can leave the account untouched until the 10th year, and the investments can keep growing.
Qualified distributions from a Roth IRA are generally tax-free, so waiting is often the better choice, but the deadline still binds. If the account is still full in year 10, you have to withdraw all of it by December 31 of that year. Tick the Roth box in the calculator to see the deadline.
Taxes on Inherited IRA Distributions
- Traditional IRA: every distribution is ordinary income in the year you receive it, which can raise your tax bracket and the taxable part of any Social Security you receive.
- No 10% additional tax: beneficiary distributions are not subject to the early distribution tax.
- Medicare: a large withdrawal in one year can raise your Part B and Part D premiums two years later. See the IRMAA calculator.
- Withholding: a custodian usually offers to withhold federal tax. Ask for the amount you need, because the default rate may not match your bracket.
Common Inherited IRA RMD Mistakes
Using the Uniform Lifetime Table
The uniform table gives larger divisors and smaller RMDs. Using it for an inherited account understates what you owe.
Counting the 10 years from the wrong date
The deadline is December 31 of the year that contains the 10th anniversary of the death, not 10 years from the date you opened the account. An owner who died on November 20, 2023, leaves a deadline of December 31, 2033.
Assuming nothing is due for 10 years
That is true only if the owner died before the required beginning date. If the owner was already taking RMDs, annual distributions are required in years 1 through 9.
Rolling an inherited IRA into your own
Only a surviving spouse can do that. Anyone else must move the money by a direct transfer into an inherited IRA.
Missing the owner's last RMD
If the owner died after the RBD and did not take their RMD for the year of death, you must. Ask the custodian for the amount.
If you missed a required distribution, see our missed RMD penalty calculator for the 25% and 10% excise tax and how to ask for a waiver. IRS relief covered 2021 through 2024 only.
Inherited IRA RMD FAQs
How do I calculate an inherited IRA RMD?
Take the IRA balance on December 31 of last year and divide it by your divisor from the IRS Single Life Expectancy Table (Table I in Publication 590-B). Use your age in the year after the owner died to find the first divisor, then reduce it by one for each later year. A surviving spouse who is the sole beneficiary instead looks up their age fresh each year. If the owner died on or after their required beginning date, the regulations use the longer of your divisor and the owner's remaining life expectancy.
Do I have to take an RMD every year from an inherited IRA?
It depends on the owner and on who you are. Spouses, minor children, disabled or chronically ill beneficiaries, and people not more than 10 years younger than the owner generally take life-expectancy distributions starting the year after the death. Other individuals under the 10-year rule take annual distributions in years 1 through 9 only if the owner had already reached their required beginning date. If the owner died earlier, nothing is required until the account must be emptied in year 10.
What is the 10-year rule for inherited IRAs?
For most beneficiaries who inherit from an owner who died in 2020 or later, the whole account must be distributed by December 31 of the year that contains the 10th anniversary of the death. An owner who died in 2023, for example, leaves a deadline of December 31, 2033. Miss it and the remaining balance is treated as a missed required distribution.
Who is an eligible designated beneficiary?
The surviving spouse, the owner's minor child (until age 21), a disabled person, a chronically ill person, and anyone not more than 10 years younger than the owner. Brothers, sisters and unmarried partners close in age to the owner often qualify. Adult children and grandchildren generally do not.
Is the inherited IRA RMD calculated with the same table as my own RMD?
No. Your own RMD uses the Uniform Lifetime Table (Table III). An inherited IRA uses the Single Life Expectancy Table (Table I), which gives smaller divisors and therefore larger required amounts. The exception is a surviving spouse who treats the IRA as their own: they follow the regular lifetime rules and Table III.
What is the required beginning date, and why does it matter?
It is April 1 of the year after the owner reached their RMD age: 72 for owners born in 1950, 73 for 1951 through 1959, and 75 for 1960 and later (earlier birth years follow the older 70 and a half rule). Whether the owner died before or on or after that date decides whether beneficiaries under the 10-year rule need annual distributions. Roth IRA owners never have one.
Can I roll an inherited IRA into my own IRA?
Only a surviving spouse can treat an inherited IRA as their own. Anyone else who moves an inherited IRA must do it as a direct trustee-to-trustee transfer into an account that stays titled as an inherited IRA. A rollover by a non-spouse beneficiary into a regular IRA is not allowed and can make the whole amount taxable.
Do I pay the 10% early withdrawal penalty on inherited IRA distributions?
No. Distributions to a beneficiary after the owner dies are not subject to the 10% additional tax, whatever the beneficiary's age. The distributions are still taxed as ordinary income when they come from a traditional IRA. A spouse who treats the IRA as their own gives up this advantage before age 59 and a half.
What if I inherited more than one IRA from the same person?
You generally figure the required amount for each inherited IRA separately and may take the total from any one of them, as long as all the accounts came from the same owner. Accounts inherited from different owners cannot be combined this way, and an inherited 401(k) cannot be combined with an inherited IRA.
Did the IRS waive the penalty for missed inherited IRA distributions?
For 2021, 2022, 2023 and 2024 only, in IRS Notices 2022-53, 2023-54 and 2024-35, for certain beneficiaries of owners who died on or after their required beginning date. We found no blanket relief for 2025 or later. If you missed a distribution, take it as soon as possible and ask the IRS to waive the tax for reasonable cause on Form 5329.
Official Sources and How We Calculate
The divisors come from Appendix B of IRS Publication 590-B (2025): Table I for beneficiaries and Table III for a surviving spouse who treats the account as their own. The distribution rules follow the final regulations published in the Federal Register on July 19, 2024, which apply from 2025.
| Source | What we used it for |
|---|---|
| IRS Publication 590-B (2025) | Tables I and III, beneficiary categories, 10-year rule, year-of-death RMD, spouse rules |
| Final regulations, T.D. 10001 (Federal Register) | Annual distributions in years 1 through 9, applicability from 2025, relief for 2021 through 2024 |
| 26 CFR 1.401(a)(9)-5 | The "greater of" denominator after death, spousal recalculation, 10-year limit |
| 26 CFR 1.401(a)(9)-4 | Eligible designated beneficiary categories and the age of majority (21) |
| IRS Notice 2024-35 | Excise-tax relief for certain missed 2024 distributions |
Results are estimates. The regulations compare exact birth dates, while this calculator uses birth years. Always confirm the final figure with your custodian or a tax professional.
Educational Disclosure: This guide is for educational purposes only. Government rules, benefit levels, and tax limits change frequently. While we strive to present accurate information, it should not be taken as legal, tax, or financial advice. We encourage you to review official guidance on government portals (like IRS.gov or SSA.gov) and consult with a qualified professional before making final retirement or benefit elections.