RETIREMENT · DISTRIBUTIONS

Inherited IRA RMD Calculator

Calculate your inherited IRA distribution schedule under the SECURE Act’s 10-year rule. See annual beneficiary RMDs from the IRS Single Life Expectancy Table and stretch options for eligible designated beneficiaries.

LAST REVIEWED · APR 30, 2026 · BY CALCMADE EDITORIAL
Educational tool, not advice. Projections rely on assumptions about returns, inflation, and contributions; actual results vary. Consult a licensed financial advisor before acting on the result. See disclaimer and methodology.
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
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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. The calculator builds a year-by-year beneficiary distribution schedule using the IRS Single Life Expectancy Table for the annual RMD and clearing whatever remains by December 31 of year 10.

How to calculate the RMD on an inherited IRA

The annual RMD on an inherited IRA is calculated as prior-year December 31 balance ÷ the Single Life Expectancy factor for the beneficiary’s age. Each subsequent year, the IRS factor is reduced by 1.0 — not relooked up — which is why the schedule is called the “fixed-term” method. After the annual RMD, the balance keeps growing on whatever it earns until the next distribution.

The IRS Single Life Expectancy Table for beneficiaries

The Single Life Expectancy Table is the IRA beneficiary RMD table used for non-spouse and stretch distributions. A few common factors at the age you inherit:

  • Age 40 — factor 45.7
  • Age 50 — factor 36.2
  • Age 55 — factor 31.6
  • Age 60 — factor 27.1
  • Age 65 — factor 22.9
  • Age 70 — factor 18.8
  • Age 75 — factor 14.8

For a 55-year-old beneficiary inheriting a $500,000 IRA, the first-year RMD is $500,000 ÷ 31.6 ≈ $15,823. Year two uses factor 30.6, year three 29.6, and so on.

Beneficiary distribution options at a glance

Three distribution patterns cover most situations:

  • 10-year rule (default for non-spouse) — annual RMDs plus full liquidation by year 10
  • Stretch (eligible designated beneficiaries) — annual RMDs over the beneficiary’s own life expectancy
  • Spousal rollover — surviving spouses can roll the IRA into their own account and follow the standard owner-RMD rules at age 73

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

How this calculator differs from the IRS, Schwab, and Fidelity tools

The IRS’s own RMD worksheet, the Schwab inherited IRA RMD calculator, and the Fidelity beneficiary distribution calculator all apply the same Single Life Expectancy Table, so the underlying RMD numbers should match. The differences are in what each tool layers on top — brokerage tools project balances at their own assumed return rate, and the IRS worksheet only shows the current-year amount. This calculator shows the full 10-year schedule and the cumulative distribution so you can plan tax brackets year-by-year.

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. If you also have a retirement portfolio of your own, our safe withdrawal rate calculator can help you coordinate inherited IRA draws with your own portfolio income.

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 (Treasury Reg. §1.401(a)(9)-9, updated 2022)
  • IRS Final Regulations on RMDs (T.D. 10001, July 2024)
  • SECURE 2.0 Act of 2022 — Section 302 reduced excise tax on missed RMDs
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Frequently asked questions

How do I calculate the RMD on an inherited IRA? +
Divide the prior-year December 31 balance by the Single Life Expectancy factor for your age in the year you inherited. Each subsequent year, subtract 1.0 from the factor (not look it up again). For a 55-year-old, the first-year factor is 31.6, the second-year factor is 30.6, and so on.
What is the Single Life Expectancy Table? +
It’s the IRS table (Treasury Reg. §1.401(a)(9)-9, updated 2022) used to calculate annual RMDs for inherited IRA beneficiaries. Common factors: age 50 → 36.2, age 60 → 27.1, age 70 → 18.8. The full table runs from age 0 to 120 and is published in IRS Publication 590-B.
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. The IRS waived the annual-RMD penalty for years 2021–2024 while finalizing guidance; from 2025 onward annual RMDs are enforced.
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 through a self-correction with Form 5329.
Is this the same as the Schwab or IRS inherited IRA RMD calculator? +
The annual RMD numbers are identical because all three apply the IRS Single Life Expectancy Table the same way. Differences are only in what’s shown on top — this calculator gives you the full 10-year schedule and cumulative distribution; brokerage tools usually project balances; the IRS worksheet shows only the current year.