Inherited IRA RMD Calculator (2026): What Do You Have to Take Out?
Since the SECURE Act most people who inherit an IRA have to empty it within ten years, and every dollar comes out as ordinary income, stacked on top of whatever you already earn. Enter a few facts and see your deadline, this year’s required minimum and the tax cost of waiting.
By Hans Goldstein, EA, founder, Retirement Literacy Foundation · Updated
Admitted to practice before the IRS.
Reviewed by Hans Goldstein, EA · Nonprofit education, nothing sold
Inherited IRA RMD rules for 2026, in short: most non-spouse heirs must empty the account by December 31 of the tenth year after the owner’s death. If the owner had already started their own RMDs, you must also take a minimum every year (from 2025 on): last December 31’s balance divided by your IRS Single Life Table factor. Spouses, minor children, disabled or chronically ill heirs and heirs not more than 10 years younger can stretch withdrawals over their life expectancy. The calculator below shows your deadline, this year’s minimum and the tax. Source: IRS Publication 590-B, checked October 10, 2026. This works as a beneficiary RMD calculator, an inherited IRA distribution calculator and a 10-year rule calculator, for inherited traditional and Roth IRAs.
The part the deadline hides
Ten years sounds generous. What it actually does is stack a large account on top of your peak earning years, and the default, doing nothing until year ten, is almost always the most expensive choice available. The free one-page sheet covers the timing decisions, the bracket math, and the situations where the rules are different.
- Waiting until year 10 pushes the entire balance into a single tax year, often several brackets higher.
- Taking it evenly is not automatically right either. A retirement year with low income may be the cheapest year to take more.
- Spouses have options nobody else has, including treating it as their own. Those are worth knowing before you roll anything.
Free from a 501(c)(3). Nothing is sold.
Last updated October 14, 2026. Rules from the SECURE Act, the July 2024 final RMD regulations, IRS Notice 2024-35 and IRS Publication 590-B (2025).
Most non-spouse beneficiaries must empty an inherited IRA by December 31 of the tenth year after the owner’s death. If the owner had already reached their required beginning date, you also take a minimum every year (from 2025 on), figured by dividing last year’s balance by your IRS Single Life Table factor, reduced by one each year. Spouses, minor children, disabled or chronically ill heirs and heirs not more than 10 years younger can stretch withdrawals over their life expectancy instead.
Which rule applies to me?
| Beneficiary | Deadline | Annual minimums |
|---|---|---|
| Non-spouse (adult child, grandchild, sibling more than 10 years younger, friend) | 10th year after death | Only if the owner died on or after their required beginning date |
| Spouse (sole beneficiary) | None | Yes as a beneficiary (starting the year the owner would have reached RMD age if they died before it); or treat it as your own |
| Disabled, chronically ill, or not more than 10 years younger | None (life expectancy) | Yes |
| Owner’s minor child | 10 years after turning 21 | Yes, until then |
| Estate, or a charity (non-designated) | 5 years, or the owner’s remaining life expectancy | Depends on the owner’s age |
How do I calculate the RMD on an inherited IRA?
Divide the account balance on December 31 of last year by your life-expectancy factor. For a non-spouse, find your age in the year after the owner died in the IRS Single Life Table, then subtract one for each year since. If the owner had begun RMDs and was younger than you, use their remaining life expectancy instead when it is longer.
Worked example. Dad, born 1945, died in 2024 at 79, after his RMDs began. You were born in 1975 and inherited $400,000.
Your age in 2025: 50. Single Life Table factor: 36.2. For 2026 subtract one: 35.2.
2026 minimum: $400,000 ÷ 35.2 = $11,364. You must also empty the account by December 31, 2034, so the minimums alone are not the plan; the deadline is.
What to do next
- Find out if the owner had reached their required beginning date. The custodian can tell you. That decides whether you owe a minimum this year.
- If you owe a 2026 minimum, take it by December 31, 2026. If the owner died this year and had not yet taken their own RMD for the year, that one is yours to take too.
- Write down your deadline year, then plan how much to take each year before it. The calculator above compares an even plan with waiting.
- Keep the account titled as an inherited IRA. A non-spouse heir cannot roll it into their own IRA.
Do I have to take a distribution every year under the 10-year rule?
Only if the owner died on or after their required beginning date (April 1 of the year after they reached RMD age: 73 for those born 1951 to 1959, 72 for 1949 and 1950). The IRS waived the penalty for missed annual amounts in 2021 through 2024 while it finished the rules (Notice 2024-35). The final regulations apply from 2025, so a 2025 or 2026 minimum you skipped is a real shortfall; fix it quickly and file Form 5329.
What is the penalty for missing an inherited IRA RMD?
A 25% excise tax on the amount you should have taken, reduced to 10% if you correct it within the correction window (IRC §4974, as changed by SECURE 2.0). The IRS can waive it for reasonable cause on Form 5329.
Is it better to spread the withdrawals or wait until year ten?
Usually spread. The tax is ordinary income stacked on your other income, so one large withdrawal climbs brackets that ten smaller ones never reach. The exception is a year when your income drops (retirement, a sabbatical, a business loss): that is the cheapest year to take more. The calculator above shows both totals. Tax on withdrawals can also raise Medicare premiums two years later (IRMAA calculator) and make more of your Social Security taxable (taxable Social Security calculator).
What are the RMD rules for inherited IRAs in 2026?
2026 is the second year the final regulations are fully enforced. If the owner died on or after their required beginning date, a non-spouse beneficiary must take an annual minimum in each of years 1 through 9 and empty the account in year 10. If the owner died before that date, there is no annual minimum, only the 10-year deadline. Eligible designated beneficiaries (spouse, minor child until 21, disabled, chronically ill, or not more than 10 years younger) can still use their life expectancy. A missed 2026 minimum carries the 25% excise tax, 10% if corrected in time.
What is the smartest thing to do with an inherited IRA?
There is no single answer, but the costly mistakes are predictable. Do not cash it out in one year by default: that puts the whole balance on one tax return. Keep it as an inherited (beneficiary) IRA rather than moving the money into your own IRA, which non-spouse heirs cannot do. Take at least each year’s required minimum, then use low-income years to take more. Spouses should compare treating it as their own with staying a beneficiary before they move anything. Run your own numbers above, and see the beneficiary IRA guide.
What about an inherited Roth IRA?
The same deadlines apply, but the owner of a Roth never had a required beginning date, so non-spouse heirs have no annual minimums, only the 10-year deadline. Qualified withdrawals are generally not taxed, so many heirs let it grow and take it in year ten.
Inherited IRA RMD calculation, step by step
- Find your beneficiary category in the table above. A non-spouse heir more than 10 years younger than the owner is on the 10-year rule. A spouse, the owner’s minor child, a disabled or chronically ill heir, or one not more than 10 years younger is an eligible designated beneficiary and can stretch.
- Check the owner’s required beginning date. It is April 1 of the year after the owner reached RMD age: 70½ if born before July 1, 1949; 72 if born July 1, 1949 through 1950; 73 if born 1951 through 1959; 75 if born 1960 or later. A Roth IRA owner never has one.
- Look up your factor in the Single Life Expectancy Table below at your age on your birthday in the year after the owner died. If the owner died on or after the required beginning date, also take the owner’s factor at their age in the year of death, minus 1, and use whichever is longer.
- Subtract 1 for each later year. Non-spouse heirs never look the factor up again.
- Divide the December 31 balance of last year by the factor and take at least that much by December 31. On the 10-year rule, whatever is left comes out by December 31 of the tenth year after death.
More worked examples for 2026
Owner died before RMDs began (10-year rule only). Mom, born 1960, died in 2023 at 63; her RMD age was 75, so she had not reached her required beginning date. Her son, born 1990, inherited $250,000.
No yearly minimum. The account must be empty by December 31, 2033. With no growth, spreading it evenly over the eight years from 2026 is $250,000 ÷ 8 = $31,250 a year.
Brother not more than 10 years younger (life-expectancy stretch). The owner, born 1948, died in 2025 at 77 after his RMDs began. His brother, born 1952, inherited $600,000.
The heir is 74 in 2026: factor 15.6. The owner’s remaining life expectancy is 13.3 at 77, minus 1 = 12.3. Use the longer, 15.6. 2026 minimum: $600,000 ÷ 15.6 = $38,462. No 10-year deadline; the factor drops to 14.6 in 2027.
Heir older than the owner. A sister, born 1950, died in 2024 at 74 after her RMDs began. Her brother, born 1942, inherited $300,000.
His own factor (age 83 in 2025) is 9.3. Hers is 15.6 at 74, minus 1 = 14.6 for 2025, so hers is longer and he uses it. 2026 factor: 13.6. 2026 minimum: $300,000 ÷ 13.6 = $22,059.
Owner’s minor child. Dad, born 1975, died in 2025. His daughter, born 2012, inherited $200,000.
She is 14 in 2026: factor 70.9. 2026 minimum: $200,000 ÷ 70.9 = $2,821. The factor drops by 1 a year until she turns 21 in 2033; then the 10-year clock runs and the account must be empty by December 31, 2043.
Spouse who stays a beneficiary. Husband, born 1958, died in 2024 at 66, before his RMDs began (his RMD age was 73). His wife, born 1956, is the sole beneficiary and keeps it as an inherited IRA.
She takes nothing until 2031, the year he would have turned 73 (IRS Publication 590-B (2025)). In 2031 she is 75, and the minimum uses the Uniform Lifetime Table: factor 24.6. On a $500,000 balance that is $500,000 ÷ 24.6 = $20,325, versus $33,784 with the Single Life Table factor of 14.8. She looks the factor up again every year. Had he died after his RMDs began, she would use the Single Life Table each year, or his remaining life expectancy if longer.
Every example above matches what the calculator returns for the same inputs. Factors are from IRS Publication 590-B (2025), Appendix B, Table I.
10-year rule deadlines by year of death
| Owner died in | Must be empty by | Yearly RMDs if the owner had reached the required beginning date | Missed yearly amounts not penalized |
|---|---|---|---|
| 2020 | Dec 31, 2030 | 2021 to 2029 | 2021 to 2024 |
| 2021 | Dec 31, 2031 | 2022 to 2030 | 2022 to 2024 |
| 2022 | Dec 31, 2032 | 2023 to 2031 | 2023 and 2024 |
| 2023 | Dec 31, 2033 | 2024 to 2032 | 2024 |
| 2024 | Dec 31, 2034 | 2025 to 2033 | None |
| 2025 | Dec 31, 2035 | 2026 to 2034 | None |
| 2026 | Dec 31, 2036 | 2027 to 2035 | None |
For non-spouse heirs on the 10-year rule. If the owner died before the required beginning date (and always for a Roth IRA), there are no yearly RMDs, only the deadline. Relief for missed yearly amounts: IRS Notices 2022-53, 2023-54 and 2024-35; the final regulations apply from 2025.
IRS Single Life Expectancy Table for inherited IRAs
This is the full Table I from IRS Publication 590-B (2025), Appendix B, used for every beneficiary RMD. It is not the Uniform Lifetime Table that owners use for their own IRAs (that one is on the RMD table page).
| Age | Factor |
|---|---|
| 0 | 84.6 |
| 1 | 83.7 |
| 2 | 82.8 |
| 3 | 81.8 |
| 4 | 80.8 |
| 5 | 79.8 |
| 6 | 78.8 |
| 7 | 77.9 |
| 8 | 76.9 |
| 9 | 75.9 |
| 10 | 74.9 |
| 11 | 73.9 |
| 12 | 72.9 |
| 13 | 71.9 |
| 14 | 70.9 |
| 15 | 69.9 |
| 16 | 69.0 |
| 17 | 68.0 |
| 18 | 67.0 |
| 19 | 66.0 |
| 20 | 65.0 |
| 21 | 64.1 |
| 22 | 63.1 |
| 23 | 62.1 |
| 24 | 61.1 |
| 25 | 60.2 |
| 26 | 59.2 |
| 27 | 58.2 |
| 28 | 57.3 |
| 29 | 56.3 |
| Age | Factor |
|---|---|
| 30 | 55.3 |
| 31 | 54.4 |
| 32 | 53.4 |
| 33 | 52.5 |
| 34 | 51.5 |
| 35 | 50.5 |
| 36 | 49.6 |
| 37 | 48.6 |
| 38 | 47.7 |
| 39 | 46.7 |
| 40 | 45.7 |
| 41 | 44.8 |
| 42 | 43.8 |
| 43 | 42.9 |
| 44 | 41.9 |
| 45 | 41.0 |
| 46 | 40.0 |
| 47 | 39.0 |
| 48 | 38.1 |
| 49 | 37.1 |
| 50 | 36.2 |
| 51 | 35.3 |
| 52 | 34.3 |
| 53 | 33.4 |
| 54 | 32.5 |
| 55 | 31.6 |
| 56 | 30.6 |
| 57 | 29.8 |
| 58 | 28.9 |
| 59 | 28.0 |
| Age | Factor |
|---|---|
| 60 | 27.1 |
| 61 | 26.2 |
| 62 | 25.4 |
| 63 | 24.5 |
| 64 | 23.7 |
| 65 | 22.9 |
| 66 | 22.0 |
| 67 | 21.2 |
| 68 | 20.4 |
| 69 | 19.6 |
| 70 | 18.8 |
| 71 | 18.0 |
| 72 | 17.2 |
| 73 | 16.4 |
| 74 | 15.6 |
| 75 | 14.8 |
| 76 | 14.1 |
| 77 | 13.3 |
| 78 | 12.6 |
| 79 | 11.9 |
| 80 | 11.2 |
| 81 | 10.5 |
| 82 | 9.9 |
| 83 | 9.3 |
| 84 | 8.7 |
| 85 | 8.1 |
| 86 | 7.6 |
| 87 | 7.1 |
| 88 | 6.6 |
| 89 | 6.1 |
| Age | Factor |
|---|---|
| 90 | 5.7 |
| 91 | 5.3 |
| 92 | 4.9 |
| 93 | 4.6 |
| 94 | 4.3 |
| 95 | 4.0 |
| 96 | 3.7 |
| 97 | 3.4 |
| 98 | 3.2 |
| 99 | 3.0 |
| 100 | 2.8 |
| 101 | 2.6 |
| 102 | 2.5 |
| 103 | 2.3 |
| 104 | 2.2 |
| 105 | 2.1 |
| 106 | 2.1 |
| 107 | 2.1 |
| 108 | 2.0 |
| 109 | 2.0 |
| 110 | 2.0 |
| 111 | 2.0 |
| 112 | 2.0 |
| 113 | 1.9 |
| 114 | 1.9 |
| 115 | 1.8 |
| 116 | 1.8 |
| 117 | 1.6 |
| 118 | 1.4 |
| 119 | 1.1 |
| 120+ | 1.0 |
Source: IRS Publication 590-B (2025), Appendix B, Table I (Single Life Expectancy), Treas. Reg. §1.401(a)(9)-9(b). Checked against the calculator’s table October 14, 2026.
When the calculator is not enough
- Several beneficiaries on one IRA. Split it into separate inherited IRAs by December 31 of the year after death, so each heir can use their own factor and category (IRS Publication 590-B).
- Several IRAs from the same person. Figure each RMD separately; you may total them and take the total from any of the IRAs inherited from that same person, but never from your own IRA.
- A trust or an estate as beneficiary. Look-through trust rules, or the 5-year rule for an estate when the owner died before the required beginning date, decide the schedule. Not modelled here.
- A spouse who is not the sole beneficiary is treated like any other eligible beneficiary unless the account is split by December 31 of the year after death. The calculator assumes a spouse is the sole beneficiary.
- An inherited 401(k) or 403(b) follows the same 10-year and eligible-beneficiary rules, but the plan can require a faster payout. Many heirs move it by direct transfer to an inherited IRA; the numbers here then apply.
- The year of death. If the owner died on or after the required beginning date and had not taken their full RMD for that year, the beneficiary must take the rest by December 31.
Planning for your own heirs rather than inheriting? The inherited IRA stretch calculator models what the 10-year rule will cost your children and whether Roth conversions now reduce it. See also the 10-year rule guide, spouse vs non-spouse and the RMD calculator for your own account.
The divisor your annual RMD uses
IRS Single Life Table, selected ages
| Your age | Single Life divisor | RMD on $100,000 |
|---|---|---|
| 30 | 55.3 | $1,808 |
| 40 | 45.7 | $2,188 |
| 50 | 36.2 | $2,762 |
| 60 | 27.1 | $3,690 |
| 65 | 22.9 | $4,367 |
| 70 | 18.8 | $5,319 |
Source: IRS Publication 590-B, Appendix B, Table I (Single Life Expectancy), checked October 10, 2026. Non-spouse heirs look up their age in the year after death, then subtract 1 each later year. RMD column calculated by the Retirement Literacy Foundation.
People also ask
What is an inherited IRA calculator?
An inherited IRA calculator takes the account balance, your relationship to the owner, the year the owner died and whether the owner had started required minimum distributions. It then shows your 10-year deadline, this year's required minimum from the IRS Single Life Table and the tax on it. The calculator at the top of this page does all three.
How do I use an inherited IRA RMD calculator?
Enter last December 31's balance, your age, the owner's year of death and whether the owner had already begun RMDs. The last fact decides the answer: if the owner had started, you generally must take a minimum every year and empty the account by the end of year ten; if not, you generally need only empty it by the end of year ten (IRS Publication 590-B, checked October 10, 2026).
Do inherited Roth IRAs have required minimum distributions?
Usually not every year. A Roth IRA owner is treated as having died before the required beginning date (IRC 408A(c)(5)), so a non-spouse heir under the 10-year rule takes no yearly RMD but must empty the account by December 31 of the tenth year after death. Qualified Roth withdrawals are generally tax-free once the five-year clock is met. Heirs who qualify for life-expectancy payouts take annual RMDs. Checked October 15, 2026.
What do I enter in an inherited IRA calculator?
Four facts: the account balance on last December 31, the year the owner died, the owner's birth year (to tell whether they had reached their required beginning date), and your relationship to them. From those the calculator shows your 10-year deadline, whether yearly minimums apply in years one through nine, this year's RMD from the IRS Single Life Table, and the tax cost of waiting.
How to calculate the RMD for an inherited IRA?
Take the account balance on December 31 of last year and divide it by your life expectancy factor from the IRS Single Life Table. Non-spouse heirs look up their age in the year after the owner's death, then subtract 1 from that factor each later year. A spouse who is the sole beneficiary and keeps it as an inherited IRA looks up a new factor every year instead, from the Uniform Lifetime Table if the owner died before their RMDs began.
What is the new RMD rule for inherited IRA?
Under the SECURE Act and the final IRS regulations, most non-spouse heirs must empty the account by December 31 of the tenth year after the owner's death. If the owner had already reached their required beginning date, the heir must also take a yearly minimum in years one through nine, enforced starting in 2025.
What are the RMD rules for inherited IRAs in 2026?
In 2026 the 10-year deadline applies to most non-spouse heirs, and yearly RMDs are required when the owner died on or after their required beginning date. Spouses, minor children of the owner, disabled or chronically ill heirs, and heirs not more than 10 years younger can still stretch withdrawals over life expectancy.
What is the smartest thing to do with an inherited IRA?
Plan the withdrawals instead of waiting for year ten. Spreading the balance across the years when your income is lowest usually keeps more of it in lower brackets, and it avoids one large taxable year that can also raise Medicare premiums through IRMAA. A spouse should compare rolling it into their own IRA with keeping it inherited.
Is this a 10-year rule calculator?
Yes. Enter the year the owner died and it shows the December 31 deadline, whether you also owe yearly RMDs in years 1 to 9, and the tax of spreading withdrawals versus waiting until year ten.
Which life expectancy table is used for inherited IRA RMDs?
The IRS Single Life Expectancy Table (Table I in Publication 590-B), not the Uniform Lifetime Table owners use. A non-spouse heir looks up their age in the year after the owner died and subtracts 1 for each later year.
Do I pay the 10% early withdrawal penalty on an inherited IRA?
No. Distributions to a beneficiary after the owner's death are exempt from the 10% additional tax at any age. Withdrawals from an inherited traditional IRA are still taxed as ordinary income.
Does the 10-year rule apply to an inherited 401(k)?
Yes. The SECURE Act rules cover 401(k), 403(b) and governmental 457(b) plans as well as IRAs. The plan may pay out faster than the law requires, so many heirs move it by direct transfer to an inherited IRA.
Can I combine RMDs from several inherited IRAs?
Only for IRAs inherited from the same person. Figure each RMD separately, then take the total from any of those inherited IRAs. You cannot use your own IRA to satisfy an inherited IRA RMD.
Related
- Spouse vs non-spouse rules
- What is a beneficiary IRA?
- RMD calculator for your own IRA
- Withdrawal tax calculator
Sources: IRS Publication 590-B; IRS RMD FAQs. Checked October 10, 2026.
Sources
Checked October 14, 2026.
- IRS Publication 590-B (2025), IRS page last reviewed April 30, 2026: distributions from inherited IRAs, beneficiary categories, separate accounts, the Single Life Table (Appendix B, Table I).
- Final RMD regulations, 89 FR 58886 (July 19, 2024): annual RMDs within the 10-year period when the owner died on or after the required beginning date; minor child to 21.
- IRS Notice 2024-35: no penalty for missed annual inherited-IRA RMDs in 2021 to 2024; final rules apply from 2025.
- Treas. Reg. §1.401(a)(9)-9: the Single Life Table used for every divisor on this page.
- IRC §401(a)(9)(E) and (H): eligible designated beneficiaries and the 10-year rule (SECURE Act §401).
- IRC §4974: 25% excise tax on a missed RMD, 10% if corrected in time.
- 2026 brackets (Rev. Proc. 2025-32): the federal tax on each withdrawal.
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