RETIREMENT · DISTRIBUTIONS

Inherited IRA RMD Calculator

Calculate your inherited IRA distribution schedule under the SECURE Act’s 10-year rule. See annual RMD amounts for non-spouse beneficiaries and stretch options for eligible designated beneficiaries.

LAST REVIEWED · APR 08, 2026 · BY A. CHEN, CFP®
You need
$12,887
Inherited IRA DetailsReset
Inherited balance
$500,000
$10K$5M
Your ageBeneficiary age
45 yrs
2085
Death yearYear of original owner's death
2024
20152026
Relationship
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How the inherited IRA RMD calculator works

After the SECURE Act (2020), most non-spouse beneficiaries must fully distribute an inherited IRA within 10 years of the original owner’s death. Annual RMDs are calculated using the IRS Single Life Expectancy Table, with the remaining balance fully distributed in year 10.

Who qualifies for the stretch?

Eligible designated beneficiaries can still stretch distributions over their own life expectancy:

  • Surviving spouses
  • Minor children (until age of majority)
  • Disabled or chronically ill individuals
  • Beneficiaries less than 10 years younger than the decedent

Tax planning for inherited IRAs

Consider spreading distributions to manage your tax bracket. Taking larger distributions in low-income years can reduce your overall tax burden compared to waiting and taking a large lump sum in year 10.

Methodology. Non-spouse beneficiaries (post-SECURE Act, deaths after 2019) must deplete inherited IRAs within 10 years, with annual RMDs based on the Single Life Expectancy Table. Spouse beneficiaries and eligible designated beneficiaries (minor children, disabled, chronically ill, <10 years younger) can use the stretch method. Assumes 5% annual growth on remaining balance.

Sources

  • IRS Publication 590-B — Distributions from Individual Retirement Arrangements
  • SECURE Act of 2019 — 10-year rule for inherited IRAs
  • IRS Single Life Expectancy Table (updated 2022)
  • IRS Notice 2024-35 — RMD relief and guidance for inherited IRAs
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Frequently asked questions

Do I have to take annual RMDs under the 10-year rule? +
If the original owner died after their RMD beginning date, yes — annual RMDs are required, with the remainder due by December 31 of the 10th year. If the owner died before their RMD beginning date, you only need to empty the account by year 10.
Can I convert an inherited IRA to a Roth? +
No. Inherited IRAs cannot be converted to Roth IRAs. Only spousal beneficiaries who roll the inherited IRA into their own IRA can then convert.
What if I miss an inherited IRA RMD? +
The penalty is 25% of the shortfall (reduced from 50% by SECURE 2.0), and it drops to 10% if corrected within two years.
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