Inherited IRA RMD Calculator (2026)
Your required withdrawal from an inherited IRA or 401(k), covering spouse, non-spouse, and SECURE Act 10-year rule situations. Answer updates as you type.
Independent Free No sign-up Sources: IRS Publication 590-B · SECURE Act
Quick answer: if you inherited an IRA from someone who died in 2020 or later and you're not their spouse, you generally must empty the account within 10 years — with annual withdrawals also required in years 1–9 if the owner had already reached their required beginning date. Spouses, minor children of the owner, and a few other "eligible designated beneficiaries" can stretch withdrawals over their own life expectancy instead.
| If you are the... | Rule that applies |
|---|---|
| Surviving spouse | Table I stretch (recalculated yearly) — or roll into your own IRA |
| Minor child of the owner | Table I stretch until age 21, then the 10-year rule starts |
| Disabled or chronically ill beneficiary | Table I stretch over your own life expectancy |
| Not more than 10 years younger than the owner | Table I stretch over your own life expectancy |
| Child, sibling, friend, or most other individuals | 10-year rule — account empty by year 10 |
| Estate, charity, or non-qualifying trust | Different rules apply — talk to a tax advisor |
This determines which IRS rule applies to your withdrawals.
As an eligible designated beneficiary, your Table I factor is looked up fresh every year.
Look up your age as of December 31 of the calendar year following the year of death — that factor is set once.
This changes whether an annual RMD is due in years 1–9, or only the year-10 deadline applies.
Your 2026 required withdrawal
$9,810.13
You're in year 1 after the owner's death. The IRS divides your balance by 31.6 from the Single Life Table — about 3.16% of the account this year.
- Single Life Table I (2022+)
- 10-year rule (SECURE Act)
- Educational estimate
How we calculate this
For a non-spouse beneficiary under the 10-year rule, we look up the IRS Single Life Table (Table I) factor for your age in the year after the owner's death, then subtract one for each later year ("reduce by one"). At 55 the starting factor is 31.6, so in year 1 your withdrawal is $310,000 ÷ 31.6 = $9,810.13. In year 10, the full remaining balance must be withdrawn regardless of the table factor. Spouses and other eligible designated beneficiaries use the same Table I lookup but recalculate (spouses) or reduce-by-one (others) without a forced year-10 end.
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The 10-year rule for non-spouse beneficiaries
Since the SECURE Act, most non-spouse designated beneficiaries — adult children, siblings, friends — who inherit an IRA from someone who died in 2020 or later must empty the account by December 31 of the 10th year after the year of death. There's no option to stretch payments further, the way beneficiaries could before 2020.
Whether you also owe an annual RMD in years 1 through 9 depends on the owner: if they died on or after their required beginning date (the age their own RMDs had to start), you owe an annual RMD each year, sized from the Single Life Table factor for your age, reduced by one every year after that. If they died before their required beginning date, no annual RMDs are required — you can withdraw on any schedule you like, as long as the account is empty by the year-10 deadline.
Spouse options: stay inherited or roll it into your own IRA
A surviving spouse has a choice the 10-year rule doesn't give anyone else. You can keep the account as an inherited IRA and take annual RMDs based on the Single Life Table factor for your own age — recalculated fresh every year, which spreads withdrawals out for life. Or you can roll the account into your own IRA (or treat it as your own), after which it follows the normal owner RMD rules on our RMD calculator, starting at your own applicable age.
Rolling over usually makes sense if you're younger than the original owner and don't need the money yet, since it can delay when RMDs start. Staying inherited can make sense if you're under 59½ and might need penalty-free withdrawals sooner.
Eligible designated beneficiaries: who gets to stretch
A small group of non-spouse beneficiaries are exempt from the strict 10-year rule and can instead stretch withdrawals over their own life expectancy, using the same reduce-by-one method as the 10-year rule but without a forced final year: minor children of the owner (until they turn 21, at which point the 10-year clock starts), beneficiaries who are disabled or chronically ill, and beneficiaries who are not more than 10 years younger than the owner.
Need the full year-by-year picture instead of just this year's number? See the inherited IRA calculator for a 10-year projection, or the Single Life Table reference.
Frequently asked questions
What is the 10-year rule for inherited IRAs?
If the original owner died in 2020 or later and you are a non-spouse designated beneficiary (most children, siblings, and friends), the entire inherited IRA must be fully withdrawn by December 31 of the 10th year after the year of death. There is no way to stretch payments beyond that year 10 deadline.
Do I have to take annual RMDs under the 10-year rule?
It depends on whether the original owner died before or on/after their required beginning date (their RMD age). If they died on or after their required beginning date, you must also take an annual RMD in years 1–9, calculated from the IRS Single Life Table, in addition to emptying the account by year 10. If they died before their required beginning date, no annual RMDs are required — you just need the account empty by December 31 of year 10.
What is the inherited IRA RMD table?
Inherited accounts use the IRS Single Life Expectancy Table (Table I), not the Uniform Lifetime Table used by original owners. A non-spouse beneficiary looks up the factor for their age in the year after the owner's death once, then subtracts one from that factor each following year (the 'reduce by one' method).
What happens if I miss an inherited IRA RMD?
Missing a required withdrawal — whether an annual RMD or the year-10 full withdrawal — can trigger a 25% excise tax on the amount you should have taken but did not, reduced to 10% if you correct it within two years.
Can a spouse roll an inherited IRA into their own?
Yes. A surviving spouse who is the sole beneficiary can roll the inherited account into their own IRA (or treat it as their own). Once rolled over, normal owner RMD rules apply — RMDs start at the spouse's own applicable age, using our regular RMD calculator, instead of the inherited-account rules.
What are the rules for an inherited Roth IRA?
The SECURE Act 10-year rule still applies to inherited Roth IRAs owned by a non-spouse designated beneficiary — the account must be emptied within 10 years. The difference is that Roth IRA owners never have a required beginning date during their lifetime, so no annual RMDs are required in years 1–9; you only need the account empty by year 10.
This calculator is for educational purposes only and is not financial, tax, or legal advice. Pensora is independent and not affiliated with the SSA, the IRS, or any government agency. For decisions about your own situation, consider a licensed financial advisor.