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Inherited IRA RMD Calculator

Q: What you'll need to calculate your inherited RMD

Before you enter your information, have these on hand: The account balance as of December 31 of last year (or the year-of-death balance if this is the first year) The original owner's date of birth and date of death

If you've inherited an IRA, your Required Minimum Distribution rules are different from the original owner's — and different from your own IRA rules. The calculator below handles the inherited IRA math specifically. Select your beneficiary type, enter the account details, and it will calculate what you're required to withdraw and when.

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Rules confirmed current as of March 6, 2026 per IRS Publication 590-B (2025).

What you'll need to calculate your inherited RMD

Before you enter your information, have these on hand:

The account balance as of December 31 of last year (or the year-of-death balance if this is the first year)
The original owner's date of birth and date of death
Your relationship to the original owner — spouse, child, sibling, other non-spouse
Your own date of birth — used to look up your life expectancy factor where applicable

If you inherited multiple IRAs, run the calculator separately for each one. Inherited IRAs cannot be aggregated with your own IRAs or with each other for RMD purposes.

Why inherited IRA rules are different

When you inherit an IRA, you inherit the account — not the original owner's distribution schedule. A separate set of rules determines what you're required to withdraw and on what timeline. Those rules depend on three things: your relationship to the original owner, when they passed away, and whether they had already begun taking their own RMDs.

The SECURE Act of 2019 changed these rules substantially for most non-spouse beneficiaries. The short version of where things stand now:

If you're a surviving spouse, you have options that no other beneficiary has — including treating the inherited IRA as your own, which resets the timeline entirely. The calculator walks through spouse-specific choices.

If you're a non-spouse beneficiary who inherited after January 1, 2020, you're most likely subject to the 10-year rule: the account must be fully distributed within 10 years of the original owner's death. Whether you're also required to take annual distributions within that window depends on whether the original owner had reached their required beginning date before passing. The 10-year rule explained page covers both scenarios with worked examples.

If you inherited before January 1, 2020, pre-SECURE rules may still apply to you. The calculator accounts for this.

Missing a required distribution triggers a penalty of up to 25% of the amount you should have withdrawn. That's the number worth keeping in mind if you're uncertain whether you owe a distribution this year.

Worked example: Sandra, non-spouse beneficiary

Sandra's mother passed away in September 2023 at age 78, having already begun taking her own RMDs. Sandra, age 52, inherited a Traditional IRA with a December 31, 2023 balance of $340,000.

Because her mother had passed her required beginning date, Sandra is subject to annual RMDs within the 10-year window — not just a lump-sum obligation at year 10.

Using the IRS Single Life Expectancy Table (Table I), Sandra's life expectancy factor at age 53 (her age in the year following the year of death) is 31.4. Her 2024 RMD:

$340,000 ÷ 31.4 = $10,828

In subsequent years, Sandra reduces the factor by 1.0 rather than looking up her age again. Her 2025 RMD would use a factor of 30.4, and so on through the 10-year window.

The calculator handles this reduction automatically each year — you don't need to track the factor manually.

For a full walkthrough of how the Single Life Table works for inherited accounts, see inherited RMD table explained.

Common questions

Do I owe a distribution in the year of the original owner's death? Any RMD the original owner hadn't yet taken in their final year is still required — and you're responsible for taking it. After that, your own distribution schedule begins the following year. See RMDs after death for the full year-of-death rules.

I inherited a Roth IRA. Do I still have required distributions? Inherited Roth IRAs are generally subject to the 10-year rule for non-spouse beneficiaries, but annual withdrawals within that window are typically not required. Distributions from an inherited Roth are also usually tax-free. The calculator handles inherited Roth IRAs separately.

What if I inherited from someone other than a parent? Your relationship to the original owner affects which rules apply. Spouses, minor children of the original owner, disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the original owner qualify as "eligible designated beneficiaries" with different (often more flexible) rules. Non-spouse beneficiary RMD rules explains each category.

Can I take more than the required minimum? Yes. The RMD is a floor, not a ceiling. You can always withdraw more. Many beneficiaries choose to spread distributions across the 10-year window for tax reasons — a conversation worth having with your CPA.

Stay informed if inherited IRA rules change

Inherited IRA rules have changed twice in the past several years, and IRS enforcement guidance has evolved in the interim. If rules or enforcement change in a way that materially affects your obligations, we'll notify you.

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What to do next

This page is for informational purposes only and does not constitute tax, legal, or financial advice. IRS rules and tax laws are subject to change. Consult a qualified tax professional or financial advisor for guidance specific to your situation. SimpleRMD is a calculation and tracking tool — not a financial advisory service.