Inherited IRA RMD calculator
Use the inherited IRA RMD calculator to see whether you owe a 2026 required minimum distribution from an IRA you inherited, how much it is, and the year the account must be empty. Most non-spouse beneficiaries are on the 10-year rule,1 and some also owe an annual RMD in years one through nine.2The calculator shows the IRS Single Life factor it used and the arithmetic, and the full table is further down the page.
Required beginning date: April 1, 2015
Clear the field to skip the multi-year projection
2026 inherited IRA RMD
$12,698.41
| Rule that applies | 10-year rule with annual RMDs |
| The arithmetic | $400,000 ÷ 31.5 = $12,698.41 |
| Factor used, your Table I | Age 54: 32.5 − 1 = 31.5 |
| Owner's Table I, shorter | Age 80: 11.2 − 2 = 9.2 |
| Account must be empty by | December 31, 2034 |
| Share of balance withdrawn | 3.2% |
- Year-start balance
- RMD amount
| Year | Start balance | Factor | RMD | % of balance | Note |
|---|---|---|---|---|---|
| 2026 | $400,000 | 31.5 | $12,698 | 3.2% | |
| 2027 | $406,667 | 30.5 | $13,333 | 3.3% | |
| 2028 | $413,000 | 29.5 | $14,000 | 3.4% | |
| 2029 | $418,950 | 28.5 | $14,700 | 3.5% | |
| 2030 | $424,463 | 27.5 | $15,435 | 3.6% | |
| 2031 | $429,479 | 26.5 | $16,207 | 3.8% | |
| 2032 | $433,936 | 25.5 | $17,017 | 3.9% | |
| 2033 | $437,765 | 24.5 | $17,868 | 4.1% | |
| 2034 | $440,891 | - | $440,891 | 100.0% | Final withdrawal |
Your numbers never leave your browser.
Figures from IRS Publication 590-B, Appendix B, and 26 CFR 1.401(a)(9)-5.
Key takeaways
- Non-spouse heirs whose owner had started RMDs owe an RMD each year in years 1 to 9 and must empty the account by December 31 of year 10.2
- The annual amount is the prior December 31 balance divided by the IRS Single Life factor, reduced by 1 each year, or by the owner’s remaining life expectancy if that is longer.1
- Spouses, the owner’s minor children, disabled or chronically ill heirs, and heirs not more than 10 years younger than the owner follow different rules, which the guide to the inherited IRA 10-year rule explains.3
How an inherited IRA RMD is calculated
An inherited IRA RMD is the account’s balance on December 31 of last year divided by a factor from IRS Table I in Publication 590-B, Appendix B: your age in the year after the owner’s death minus 1 for each year since, or the owner’s remaining life expectancy when that is longer.1The inherited IRA RMD calculator runs in your browser, rounds the RMD to the cent, and shows the Table I row and factor it used.
In this article
- How to use the inherited IRA RMD calculator
- What your inherited IRA RMD calculator results mean
- How to calculate an inherited IRA RMD in 3 steps
- Inherited IRA RMD examples
- IRS Single Life Expectancy Table for inherited IRAs in 2026
- What the inherited IRA RMD calculator doesn’t cover
- Related calculators
- Frequently asked questions about inherited IRA RMDs
How to use the inherited IRA RMD calculator
Enter six details to get your rule, your RMD, and your deadline.
1. Enter the original owner’s date of birth and date of death
The owner’s birth date sets their RMD age, and the date of death tells the calculator whether they had reached their required beginning date. That date is April 1 of the year after they reached RMD age, and it decides whether you owe annual amounts. The calculator covers deaths in 2020 or later, when the SECURE Act rules began.1
An owner born before July 1, 1949 reached RMD age at 70½, under the rules in place before 2020. The calculator uses 70½ for those owners, which puts their required beginning date on April 1 of the year after they reached 70½.
2. Enter your date of birth and how you’re related
Your age in the year after death picks your Table I row. Your relationship and the age gap decide whether you’re an eligible designated beneficiary: a spouse, the owner’s minor child, someone disabled or chronically ill, or someone not more than 10 years younger than the owner.3The calculator checks the age gap from the two dates of birth.
3. Choose the account type and enter the December 31 balance
Pick inherited traditional IRA (including SEP and SIMPLE) or inherited Roth IRA. Enter the balance on December 31 of the year before the distribution year, which your custodian’s year-end statement shows.
4. Read your rule, your RMD, and the deadline
The result names the rule first, then the dollar amount and the factor behind it. Add an expected return and the inherited IRA RMD calculator projects every year to the deadline, including the final withdrawal of whatever is left.
What your inherited IRA RMD calculator results mean
- Rule that applies
- One of three: “10-year rule with annual RMDs,” “10-year rule, no annual RMD,” or “Life expectancy payments.”
- Inherited IRA RMD, the large figure
- The least you must withdraw in the distribution year, shown as $0 with “No annual RMD required” when only the 10-year deadline applies. Taking less than this figure leaves the shortfall open to a 25% excise tax.4
- The arithmetic
- Your balance divided by the factor, with your numbers filled in.
- Factor used
- The Table I age row, the years subtracted, and whose life expectancy it is, yours or the owner’s. When both apply, the shorter one is listed under it.
- Account must be empty by
- December 31 of the 10th year after the year of death. Not shown for life expectancy payments.
- Share of balance withdrawn
- The RMD as a percent of the balance, which rises each year as the factor drops by one.
- Year-of-death reminder
- Shown when the distribution year is the year the owner died.
- Projected withdrawal schedule
- Each year from the distribution year to the deadline, with the start balance, factor, RMD, and share of balance. The last row withdraws the remaining balance.
The result tells you which rule applies before it shows a number. If the owner died on or after their required beginning date, you take an RMD in years 1 through 9 and empty the account by the end of year 10.2If the owner died before that date, nothing is due until the year-10 deadline.1
Eligible designated beneficiaries can take life expectancy payments instead, and the guide to the inherited IRA 10-year rule explains who qualifies.3
How to calculate an inherited IRA RMD in 3 steps
Step 1: Find your Single Life factor for the year after death
Look up your age on your birthday in the year after the owner died in Table I.1In Pub 590-B’s own example, a beneficiary who was 55 in the year after death starts at 31.6.
Step 2: Subtract 1 for each year after the first
The factor never resets. Each later year, subtract one from the starting factor, so the Pub 590-B example reaches 27.6 for 2026 (31.6 minus 4). Divide the prior December 31 balance by that number.
Step 3: Compare with the owner’s remaining life expectancy
If the owner died on or after their required beginning date, look up the owner’s age in the year of death in Table I, subtract one for each year after the death, and use whichever factor is larger. A larger factor means a smaller RMD, and this matters when the beneficiary is older than the owner.
Inherited IRA RMD examples
Example 1: A daughter who inherited a $400,000 IRA from her father
Her father, born in 1944, died in 2024 at age 80, years after his required beginning date. She was born in 1971, so she is 27 years younger and not an eligible designated beneficiary. She’s on the 10-year rule with annual RMDs, and the account must be empty by December 31, 2034.
| Item | Value |
|---|---|
| Her age in 2025, the year after death | 54 |
| Table I factor at 54 | 32.5 |
| 2026 factor (32.5 minus 1) | 31.5 |
| Father’s remaining life expectancy for 2026 (11.2 at age 80, minus 2) | 9.2 |
| Factor used, the larger | 31.5 |
| December 31, 2025 balance | $400,000 |
| 2026 inherited IRA RMD ($400,000 ÷ 31.5) | $12,698.41 |
| Share of balance | 3.2% |
Example 2: A sibling who uses the owner’s life expectancy
The owner was born in 1950 (RMD age 72, required beginning date April 1, 2023) and died in 2025 at 75. The beneficiary is an older brother born in 1946, so he is an eligible designated beneficiary and takes life expectancy payments.
| Item | Value |
|---|---|
| Brother’s age in 2026, the year after death | 80 |
| Table I factor at 80 | 11.2 |
| Owner’s Table I factor at 75, the age in the year of death | 14.8 |
| Owner’s factor for 2026 (14.8 minus 1) | 13.8 |
| Factor used, the larger | 13.8 |
| December 31, 2025 balance | $250,000 |
| 2026 inherited IRA RMD ($250,000 ÷ 13.8) | $18,115.94 |
IRS Single Life Expectancy Table for inherited IRAs in 2026
Table I is the IRS table beneficiaries use for inherited IRA RMDs.1Find your age in the year after the owner’s death, then subtract one for each later year.
| Age | Life expectancy | Age | Life expectancy | Age | Life expectancy | Age | Life expectancy |
|---|---|---|---|---|---|---|---|
| 0 | 84.6 | 31 | 54.4 | 62 | 25.4 | 93 | 4.6 |
| 1 | 83.7 | 32 | 53.4 | 63 | 24.5 | 94 | 4.3 |
| 2 | 82.8 | 33 | 52.5 | 64 | 23.7 | 95 | 4.0 |
| 3 | 81.8 | 34 | 51.5 | 65 | 22.9 | 96 | 3.7 |
| 4 | 80.8 | 35 | 50.5 | 66 | 22.0 | 97 | 3.4 |
| 5 | 79.8 | 36 | 49.6 | 67 | 21.2 | 98 | 3.2 |
| 6 | 78.8 | 37 | 48.6 | 68 | 20.4 | 99 | 3.0 |
| 7 | 77.9 | 38 | 47.7 | 69 | 19.6 | 100 | 2.8 |
| 8 | 76.9 | 39 | 46.7 | 70 | 18.8 | 101 | 2.6 |
| 9 | 75.9 | 40 | 45.7 | 71 | 18.0 | 102 | 2.5 |
| 10 | 74.9 | 41 | 44.8 | 72 | 17.2 | 103 | 2.3 |
| 11 | 73.9 | 42 | 43.8 | 73 | 16.4 | 104 | 2.2 |
| 12 | 72.9 | 43 | 42.9 | 74 | 15.6 | 105 | 2.1 |
| 13 | 71.9 | 44 | 41.9 | 75 | 14.8 | 106 | 2.1 |
| 14 | 70.9 | 45 | 41.0 | 76 | 14.1 | 107 | 2.1 |
| 15 | 69.9 | 46 | 40.0 | 77 | 13.3 | 108 | 2.0 |
| 16 | 69.0 | 47 | 39.0 | 78 | 12.6 | 109 | 2.0 |
| 17 | 68.0 | 48 | 38.1 | 79 | 11.9 | 110 | 2.0 |
| 18 | 67.0 | 49 | 37.1 | 80 | 11.2 | 111 | 2.0 |
| 19 | 66.0 | 50 | 36.2 | 81 | 10.5 | 112 | 2.0 |
| 20 | 65.0 | 51 | 35.3 | 82 | 9.9 | 113 | 1.9 |
| 21 | 64.1 | 52 | 34.3 | 83 | 9.3 | 114 | 1.9 |
| 22 | 63.1 | 53 | 33.4 | 84 | 8.7 | 115 | 1.8 |
| 23 | 62.1 | 54 | 32.5 | 85 | 8.1 | 116 | 1.8 |
| 24 | 61.1 | 55 | 31.6 | 86 | 7.6 | 117 | 1.6 |
| 25 | 60.2 | 56 | 30.6 | 87 | 7.1 | 118 | 1.4 |
| 26 | 59.2 | 57 | 29.8 | 88 | 6.6 | 119 | 1.1 |
| 27 | 58.2 | 58 | 28.9 | 89 | 6.1 | 120+ | 1.0 |
| 28 | 57.3 | 59 | 28.0 | 90 | 5.7 | ||
| 29 | 56.3 | 60 | 27.1 | 91 | 5.3 | ||
| 30 | 55.3 | 61 | 26.2 | 92 | 4.9 |
IRS Table I (Single Life Expectancy), Publication 590-B Appendix B. A surviving spouse who treats the IRA as their own uses the Uniform Lifetime Table in the RMD table 2026 instead.
What the inherited IRA RMD calculator doesn’t cover
Four situations route to an explanation instead of a number in this version:
- Surviving spouses: a spouse who is the sole beneficiary can treat the IRA as their own or delay distributions until the owner would have reached RMD age, which needs Table III and a separate set of inputs. The guide to the inherited IRA 10-year rule covers the spouse options.
- The owner’s minor child: life expectancy payments run until the child reaches age 21, then the 10-year rule starts.
- Trusts, estates, and charities as beneficiaries: these follow separate rules.
- Deaths before 2020: the pre-SECURE Act rules apply.
The calculator also does not model state income tax or a plan’s own payout terms. In these cases, ask the IRA custodian for the RMD figure it has on file and compare it with Pub 590-B.
Frequently asked questions about inherited IRA RMDs
How are non-spouse inherited IRAs taxed?
Non-spouse inherited IRAs are taxed as ordinary income when you withdraw from an inherited traditional IRA, in the year you take the money. The 10% early withdrawal tax does not apply to beneficiaries, whatever your age. Withdrawals from an inherited Roth IRA are generally tax-free once the owner's Roth meets the 5-year rule.
Do I have to take the original owner’s RMD for the year they died?
You have to take the original owner’s RMD for the year they died if the owner died on or after their required beginning date and had not already withdrawn it. If the owner died before that date, no RMD is due for the year of death. Ask the custodian what the owner withdrew before the death.
Do inherited Roth IRAs have RMDs?
Inherited Roth IRAs usually have no annual RMD for a non-spouse beneficiary on the 10-year rule. A Roth owner is treated as dying before the required beginning date, so the whole account has to come out by the end of the 10th year after the death, with nothing due in the years before.
What happens if I miss an RMD from an inherited IRA?
Missing an RMD from an inherited IRA triggers the same 25% excise tax that applies to owners, charged on the amount you did not take. The rate falls to 10% if you correct it within the correction window, and you report it on Form 5329. Missed annual amounts for 2021 through 2024 were waived.
Can you take more than the RMD from an inherited IRA?
You can take more than the RMD from an inherited IRA in any year, because the annual figure is a minimum. Extra withdrawals do not reduce next year’s requirement, which is calculated fresh from the new December 31 balance. Spreading withdrawals across the ten years can keep each year’s taxable income lower.
Can a non-spouse beneficiary roll an inherited IRA into their own IRA?
A non-spouse beneficiary cannot roll an inherited IRA into their own IRA or treat it as their own. The money stays in an inherited IRA, and moving it to another custodian takes a trustee-to-trustee transfer. Only a surviving spouse can treat the account as their own.
Personal finance writer, former Forbes contributor and This Week in Fintech writer. He isn't a financial advisor or a CPA.
Sources
- https://www.irs.gov/publications/p590b
- https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions
- https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary
- https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs