# What is my inherited IRA RMD?

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.

- Page: https://www.acalculator.org/finance/inherited-ira-rmd-calculator
- JSON spec: https://www.acalculator.org/finance/inherited-ira-rmd-calculator.json
- Version: 5e70804adf9f

## Default answer

Example with the default inputs (You are Other individual (10-year rule), The owner died After RMDs began, Year the owner died 2024, Owner’s year of birth 1948, Your year of birth 1975, Distribution year 2026, Balance on December 31 of the year before $300,000.00): Your required minimum distribution for 2026 from the inherited account is $8,522.73 (your life expectancy, then empty by 2034).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| who | You are | 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). |
| died | The owner died | 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). |
| death | Year the owner died | The year of the owner’s death, 2020 or later (the SECURE Act rules). |
| ownerBorn | Owner’s year of birth | The owner’s year of birth, for the owner’s remaining life expectancy and RMD age. |
| born | Your year of birth | Your year of birth, for your life expectancy. |
| year | Distribution year | The year the distribution is for: a year after the year of death. |
| balance | Balance on December 31 of the year before | The inherited account’s balance at the end of the year before the distribution year. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| rmd | Required minimum distribution | The least you must withdraw for the year. |
| factor | Life expectancy used | The divisor for the year: your life expectancy or the owner’s, whichever rule applies. |
| rule | Rule | Which distribution rule applies this year. |
| deadline | Account must be empty by | Under the 10-year rule: December 31 of the tenth year after the year of death. |

## 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.

## Worked examples

1. who = eligible, died = after, death = 2021, ownerBorn = 1941, born = 1967, year = 2026, balance = $100,000.00 gives factor = 27.6, rmd = $3,623.19. Source: IRS Publication 590-B (2025), "Redetermination of initial life expectancies" example: age 55 in 2022, 31.6 − 4 = 27.6 for 2026.
2. who = eligible, died = before, death = 2025, ownerBorn = 1970, born = 1969, year = 2026, balance = $298,000.00 gives factor = 29.8, rmd = $10,000.00. Source: IRS Publication 590-B (2025), Table I example: an eligible designated beneficiary age 57 in 2026 uses 29.8.
3. who = other, died = after, death = 2024, ownerBorn = 1948, born = 1975, year = 2026, balance = $300,000.00 gives factor = 35.2, rmd = $8,522.73, deadline = 2034. Source: IRS Pub 590-B Table I and 10-year rule.
4. who = other, died = before, death = 2024, ownerBorn = 1962, born = 1990, year = 2026, balance = $300,000.00 gives rmd = $0.00, deadline = 2034. Source: IRS Pub 590-B, 10-year rule: no life expectancy payments when the owner died before the required beginning date.
5. who = spouse, died = after, death = 2024, ownerBorn = 1940, born = 1950, year = 2026, balance = $200,000.00 gives factor = 14.1, rmd = $14,184.40. Source: IRS Pub 590-B Table I.

## FAQ

### What is the 10-year rule for inherited IRAs?

Most non-spouse beneficiaries of an owner who died in 2020 or later must empty the account by December 31 of the tenth year after the year of death. If the owner had already started RMDs, you must also take a yearly RMD in years 1 to 9, based on your life expectancy.

### Who is an eligible designated beneficiary?

The surviving spouse, the owner’s minor child (until 21), a disabled or chronically ill person, and anyone not more than 10 years younger than the owner. They can stretch distributions over their life expectancy instead of 10 years.

### How is the life expectancy found?

Take your age at your birthday in the year after the owner’s death and look it up in the IRS Single Life Expectancy Table (Publication 590-B, Table I). Subtract 1 for each later year. At 57 the table gives 29.8, so the next year uses 28.8.

### What if the owner had started RMDs?

Then the divisor is the longer of your life expectancy and the owner’s remaining life expectancy: the owner’s Table I value at their age in the year of death, less 1 for each year after.

### Do I have to take an RMD for the year the owner died?

If the owner died after starting RMDs and had not taken all of that year’s RMD, the beneficiary must take the rest, figured with the owner’s table. This calculator starts with the year after the death.

## 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