{ "id": "inherited-ira-rmd", "version": "5e70804adf9f", "status": "published", "name": "Inherited IRA RMD Calculator", "question": "What is my inherited IRA RMD?", "summary": "Works out the required minimum distribution from an inherited IRA or 401(k) for a year, for a spouse, an eligible designated beneficiary, or another beneficiary under the 10-year rule, with the IRS Single Life Expectancy Table.", "category": "finance", "subcategory": "retirement", "url": "https://www.acalculator.org/finance/inherited-ira-rmd-calculator", "markdown": "https://www.acalculator.org/finance/inherited-ira-rmd-calculator.md", "kind": "function", "method": "RMD = prior year-end balance ÷ life expectancy: Table I at your age in the year after death, less 1 each later year (a spouse looks it up each year); after the owner’s required beginning date, the owner’s Table I value in the year of death less 1 a year if longer; 10-year rule: empty by the tenth year.", "assumptions": [ "For owners who died in 2020 or later (SECURE Act). An eligible designated beneficiary is the surviving spouse, a disabled or chronically ill person, or someone not more than 10 years younger than the owner; a minor child is one until 21 and then moves to the 10-year rule (not modelled).", "A surviving spouse who is the sole beneficiary is treated as a beneficiary with Table I looked up each year. A spouse may instead treat the IRA as their own, or use the Uniform Lifetime Table, which gives a smaller RMD.", "An eligible designated beneficiary may elect the 10-year rule instead of life expectancy payments when the owner died before the required beginning date.", "One individual beneficiary; estates, trusts and charities follow other rules (5-year rule or the owner’s life expectancy).", "Inherited Roth IRAs: no yearly RMD under the 10-year rule, because the owner is treated as dying before the required beginning date." ], "inputs": { "$schema": "https://json-schema.org/draft/2020-12/schema", "type": "object", "properties": { "who": { "title": "You are", "description": "The surviving spouse (sole beneficiary); an eligible designated beneficiary (disabled, chronically ill, or not more than 10 years younger than the owner); or another individual beneficiary (10-year rule).", "type": "string", "enum": [ "spouse", "eligible", "other" ] }, "died": { "title": "The owner died", "description": "Before the owner’s required beginning date (April 1 after the year the owner reached RMD age), or on or after it (the owner had started RMDs).", "type": "string", "enum": [ "before", "after" ] }, "death": { "title": "Year the owner died", "description": "The year of the owner’s death, 2020 or later (the SECURE Act rules).", "type": "string", "enum": [ "2020", "2021", "2022", "2023", "2024", "2025", "2026", "2027", "2028", "2029", "2030", "2031", "2032", "2033", "2034", "2035", "2036", "2037", "2038", "2039", "2040", "2041", "2042", "2043", "2044", "2045", "2046", "2047", "2048", "2049", "2050", "2051", "2052", "2053", "2054", "2055", "2056", "2057", "2058", "2059", "2060" ] }, "ownerBorn": { "title": "Owner’s year of birth", "description": "The owner’s year of birth, for the owner’s remaining life expectancy and RMD age.", "type": "string", "enum": [ "1900", "1901", "1902", "1903", "1904", "1905", "1906", "1907", "1908", "1909", "1910", "1911", "1912", "1913", "1914", "1915", "1916", "1917", "1918", "1919", "1920", "1921", "1922", "1923", "1924", "1925", "1926", "1927", "1928", "1929", "1930", "1931", "1932", "1933", "1934", "1935", "1936", "1937", "1938", "1939", "1940", "1941", "1942", "1943", "1944", "1945", "1946", "1947", "1948", "1949", "1950", "1951", "1952", "1953", "1954", "1955", "1956", "1957", "1958", "1959", "1960", "1961", "1962", "1963", "1964", "1965", "1966", "1967", "1968", "1969", "1970", "1971", "1972", "1973", "1974", "1975", "1976", "1977", "1978", "1979", "1980", "1981", "1982", "1983", "1984", "1985", "1986", "1987", "1988", "1989", "1990", "1991", "1992", "1993", "1994", "1995", "1996", "1997", "1998", "1999", "2000", "2001", "2002", "2003", "2004", "2005", "2006", "2007", "2008", "2009", "2010", "2011", "2012", "2013", "2014", "2015", "2016", "2017", "2018", "2019", "2020", "2021", "2022", "2023", "2024", "2025", "2026", "2027", "2028", "2029", "2030", "2031", "2032", "2033", "2034", "2035", "2036", "2037", "2038", "2039", "2040", "2041", "2042", "2043", "2044", "2045", "2046", "2047", "2048", "2049", "2050", "2051", "2052", "2053", "2054", "2055", "2056", "2057", "2058", "2059" ] }, "born": { "title": "Your year of birth", "description": "Your year of birth, for your life expectancy.", "type": "string", "enum": [ "1900", "1901", "1902", "1903", "1904", "1905", "1906", "1907", "1908", "1909", "1910", "1911", "1912", "1913", "1914", "1915", "1916", "1917", "1918", "1919", "1920", "1921", "1922", "1923", "1924", "1925", "1926", "1927", "1928", "1929", "1930", "1931", "1932", "1933", "1934", "1935", "1936", "1937", "1938", "1939", "1940", "1941", "1942", "1943", "1944", "1945", "1946", "1947", "1948", "1949", "1950", "1951", "1952", "1953", "1954", "1955", "1956", "1957", "1958", "1959", "1960", "1961", "1962", "1963", "1964", "1965", "1966", "1967", "1968", "1969", "1970", "1971", "1972", "1973", "1974", "1975", "1976", "1977", "1978", "1979", "1980", "1981", "1982", "1983", "1984", "1985", "1986", "1987", "1988", "1989", "1990", "1991", "1992", "1993", "1994", "1995", "1996", "1997", "1998", "1999", "2000", "2001", "2002", "2003", "2004", "2005", "2006", "2007", "2008", "2009", "2010", "2011", "2012", "2013", "2014", "2015", "2016", "2017", "2018", "2019", "2020", "2021", "2022", "2023", "2024", "2025", "2026", "2027", "2028", "2029", "2030", "2031", "2032", "2033", "2034", "2035", "2036", "2037", "2038", "2039", "2040", "2041", "2042", "2043", "2044", "2045", "2046", "2047", "2048", "2049", "2050", "2051", "2052", "2053", "2054", "2055", "2056", "2057", "2058", "2059", "2060" ] }, "year": { "title": "Distribution year", "description": "The year the distribution is for: a year after the year of death.", "type": "string", "enum": [ "2021", "2022", "2023", "2024", "2025", "2026", "2027", "2028", "2029", "2030", "2031", "2032", "2033", "2034", "2035", "2036", "2037", "2038", "2039", "2040", "2041", "2042", "2043", "2044", "2045", "2046", "2047", "2048", "2049", "2050", "2051", "2052", "2053", "2054", "2055", "2056", "2057", "2058", "2059", "2060", "2061", "2062", "2063", "2064", "2065", "2066", "2067", "2068", "2069", "2070" ] }, "balance": { "title": "Balance on December 31 of the year before", "description": "The inherited account’s balance at the end of the year before the distribution year.", "type": "number", "x-unit": "USD", "minimum": 0, "maximum": 100000000000 } } }, "outputs": { "rmd": { "label": "Required minimum distribution", "description": "The least you must withdraw for the year.", "format": "money" }, "factor": { "label": "Life expectancy used", "description": "The divisor for the year: your life expectancy or the owner’s, whichever rule applies.", "format": "number" }, "rule": { "label": "Rule", "description": "Which distribution rule applies this year.", "format": "text" }, "deadline": { "label": "Account must be empty by", "description": "Under the 10-year rule: December 31 of the tenth year after the year of death.", "format": "text" } }, "defaultAnswer": { "inputs": { "who": "other", "died": "after", "death": "2024", "ownerBorn": "1948", "born": "1975", "year": "2026", "balance": 300000 }, "outputs": { "rmd": 8522.727272727272, "factor": 35.2, "rule": "your life expectancy, then empty by 2034", "deadline": "2034" }, "text": "Your required minimum distribution for 2026 from the inherited account is $8,522.73 (your life expectancy, then empty by 2034)." }, "examples": [ { "given": { "who": "eligible", "died": "after", "death": "2021", "ownerBorn": "1941", "born": "1967", "year": "2026", "balance": 100000 }, "expect": { "factor": 27.6, "rmd": 3623.188405797101 }, "source": "IRS Publication 590-B (2025), \"Redetermination of initial life expectancies\" example: age 55 in 2022, 31.6 − 4 = 27.6 for 2026" }, { "given": { "who": "eligible", "died": "before", "death": "2025", "ownerBorn": "1970", "born": "1969", "year": "2026", "balance": 298000 }, "expect": { "factor": 29.8, "rmd": 10000 }, "source": "IRS Publication 590-B (2025), Table I example: an eligible designated beneficiary age 57 in 2026 uses 29.8" }, { "given": { "who": "other", "died": "after", "death": "2024", "ownerBorn": "1948", "born": "1975", "year": "2026", "balance": 300000 }, "expect": { "factor": 35.2, "rmd": 8522.727272727272, "deadline": "2034" }, "source": "IRS Pub 590-B Table I and 10-year rule; hand calculation in content.mdx: age 50 in 2025 = 36.2, less 1 = 35.2; owner 76 in 2024 = 14.1 − 2 = 12.1" }, { "given": { "who": "other", "died": "before", "death": "2024", "ownerBorn": "1962", "born": "1990", "year": "2026", "balance": 300000 }, "expect": { "rmd": 0, "deadline": "2034" }, "source": "IRS Pub 590-B, 10-year rule: no life expectancy payments when the owner died before the required beginning date" }, { "given": { "who": "spouse", "died": "after", "death": "2024", "ownerBorn": "1940", "born": "1950", "year": "2026", "balance": 200000 }, "expect": { "factor": 14.1, "rmd": 14184.397163120568 }, "source": "IRS Pub 590-B Table I; hand calculation in content.mdx: spouse 76 in 2026 = 14.1; owner 84 in 2024 = 8.7 − 2 = 6.7" } ], "sources": [ "Internal Revenue Service, Publication 590-B (2025), chapter 1 (IRA beneficiaries, 10-year rule, which table) and Appendix B Table I: https://www.irs.gov/publications/p590b", "Internal Revenue Service, Retirement topics: beneficiary: https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary", "Treasury Regulations section 1.401(a)(9)-5 and 1.401(a)(9)-9 (final regulations, 2024): https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR6f66e9ee4b23f84/section-1.401(a)(9)-5" ], "related": [ "rmd", "401k-withdrawal-tax", "social-security-tax" ], "changelog": [] }