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Retirement

Inherited IRA RMD Calculator

Calculate your inherited IRA distribution requirements under the SECURE Act — whether you must follow the 10-year rule or life expectancy table.

Updated July 2026 · Editorial standards

2026 suggested withdrawal (10-year rule)
$25,000/yr
Years remaining (10-yr rule)
10 yrs
Projected total distributions
$349,617
Rule appliedSECURE Act 10-year ruleEmpty account by2035Taxable income (total)$349,617

Your Inherited IRA

$
%

Key figures

2026 suggested withdrawal
$25,000
Years remaining
10 yrs
Empty account by
2035
Total distributions
$349,617
Total taxable income
$349,617

Under the SECURE Act 10-year rule, you must empty the $250,000 account by December 31, 2035. Taking ~$25,000/year across the 10 remaining years spreads the taxable income evenly.

Suggested even-distribution schedule (10-year rule)

Non-EDBs can take any amount each year — even distribution shown for illustration.

YearStarting BalanceDistributionGrowthEnding Balance
2026$250,000$25,000+$15,000$240,000
2027$240,000$26,667+$14,400$227,733
2028$227,733$28,467+$13,664$212,930
2029$212,930$30,419+$12,776$195,287
2030$195,287$32,548+$11,717$174,456
2031$174,456$34,891+$10,467$150,032
2032$150,032$37,508+$9,002$121,526
2033$121,526$40,509+$7,292$88,309
2034$88,309$44,155+$5,299$49,453
2035$49,453$49,453+$2,967$2,967
Suggested withdrawal
$25,000/yr
By KalkWiseVerified against official sources Updated July 2026

What is the inherited ira rmd calculator — 2026 secure act rules?

In short

Under the SECURE Act, most non-spouse beneficiaries must empty an inherited IRA within 10 years of the original owner's death — no annual RMD required. Inheriting a $250,000 IRA means distributing roughly $25,000–$35,000/year. Eligible Designated Beneficiaries (spouses, minor children, disabled heirs) may instead take life expectancy distributions — a $250,000 account inherited at age 55 requires a first-year RMD of about $7,669 (factor 32.6 from 2022-updated IRS tables).

Calculates required minimum distributions for an inherited IRA under the SECURE Act 2019 rules. Supports both the 10-year rule (most non-spouse beneficiaries) and the Single Life Expectancy table (EDBs: spouses, minor children, disabled/chronically ill heirs, and heirs within 10 years of the original owner's age). Projects a year-by-year distribution schedule with account balance growth.

How to use this calculator

  1. 1Select your beneficiary type — most non-spouse heirs fall under the 10-year rule; spouses and other Eligible Designated Beneficiaries use life expectancy distributions.
  2. 2Enter the inherited account balance — use the fair market value as of December 31 of the prior year.
  3. 3Enter the year the original owner died — the 10-year clock starts the year after death.
  4. 4If you're an EDB using life expectancy distributions, enter your age as of December 31 of the year after the owner's death.
  5. 5Review your current-year RMD (or suggested distribution for 10-year rule) and the full projection table.

The formula

RMD=BDF
10-yr suggestion=Bn

EDB life expectancy rule: RMD = account balance ÷ IRS Single Life Expectancy factor (Table I, Pub 590-B). Factor decreases by 1 each year.
10-year rule (non-EDB): No annual RMD required — suggest equal distributions B ÷ n where n = years remaining. Account must be empty by year 10.

For Eligible Designated Beneficiaries using life expectancy distributions, the RMD equals the prior year-end balance divided by the distribution factor from Table I (e.g., factor 30.8 for a 55-year-old). The factor decreases by 1 each year, so distributions automatically grow. For non-EDB beneficiaries under the 10-year rule, no annual RMD is mandated — the IRS only requires the account be fully distributed by December 31 of the 10th year after the owner's death. This calculator models equal annual withdrawals as a tax-efficient baseline.
B
— Account balance as of December 31 of the prior year
DF
— Distribution factor from IRS Single Life Expectancy Table (Pub 590-B, Table I)
RMD
— Required minimum distribution for the year
n
— Years remaining in the 10-year window

Worked example

The scenario

You inherit a $300,000 traditional IRA from a non-spouse relative who died in 2024. You are 45 years old — a non-EDB subject to the 10-year rule.

gives

The result

The account must be emptied by December 31, 2034. Taking even distributions over 10 years means $30,000/year (plus any growth). If the account earns 6% annually, the actual taxable income over 10 years totals approximately $402,000 — the difference being investment growth. You can take more in low-income years and less in high-income years to manage your tax bracket.

Common use cases

  • Non-spouse heirs planning distributions from an inherited IRA or 401(k) under the 10-year rule
  • Spouses who inherited a retirement account and are deciding between the life expectancy rule and rolling the account into their own IRA
  • Financial advisors modeling tax-efficient distribution strategies for clients who inherited retirement assets
  • Heirs estimating the taxable income impact before accepting or disclaiming an inherited IRA

Limitations & assumptions

  • Does not account for state income taxes on IRA distributions, which vary widely
  • The 10-year rule distribution schedule is illustrative — the IRS does not require annual minimums for non-EDB beneficiaries, only full liquidation by year 10
  • Assumes all IRA contributions were pre-tax (traditional IRA). Roth inherited IRAs have the same distribution rules but are generally tax-free
  • Does not model the stretch IRA strategy, which was eliminated for most beneficiaries by the SECURE Act for deaths after December 31, 2019

Frequently asked questions

It depends on your beneficiary type. Non-EDB beneficiaries (most non-spouse heirs) under the 10-year rule must empty the account by year 10, but are NOT required to take annual distributions — you could take $0 for 9 years and withdraw everything in year 10, or any combination. Eligible Designated Beneficiaries (spouses, certain disabled heirs) using the life expectancy method MUST take their calculated RMD each year or face a 25% excise tax on the shortfall.

Disclaimer: KalkWise calculators are provided for general informational and educational purposes only and do not constitute financial, investment, tax, or legal advice. Results are estimates based on the figures you enter and the assumptions described above. Actual outcomes will vary. Consult a qualified professional before making financial decisions.