Calculate your beneficiary RMDs
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Method: RMD = prior year-end balance / life expectancy factor, from IRS Publication 590-B Table I (Single Life Expectancy), current tables effective January 1, 2022. Assumes the distribution is taken at year end and the remaining balance grows at the assumed rate. This is an estimate for planning, not tax advice. Consult a tax professional; the rules are complex.
Understanding the SECURE Act beneficiary rules
The SECURE Act (effective for deaths in 2020 or later) replaced the old lifetime "stretch" IRA for most beneficiaries with a 10-year rule: the entire inherited account must be distributed by December 31 of the 10th calendar year following the year of the owner's death.
Eligible designated beneficiaries (EDBs)
These beneficiaries may still use the life-expectancy method instead of the 10-year rule:
- Surviving spouse of the account owner
- Minor child of the account owner (switches to the 10-year rule at age 21)
- Disabled or chronically ill individuals
- An individual not more than 10 years younger than the account owner
When are annual RMDs required during the 10 years?
- Owner died before their required beginning date (generally April 1 after turning 73): no annual RMDs. You only must empty the account by the end of year 10.
- Owner died on or after their required beginning date: final IRS regulations require annual life-expectancy RMDs in years 1 through 9, with the remaining balance distributed in year 10. (The IRS waived these annual RMDs for 2021 through 2024; they apply from 2025 onward.)
- Roth IRAs: the owner is treated as dying before the required beginning date, so no annual RMDs apply under the 10-year rule.
How the life expectancy factor works
Look up the beneficiary's age in the calendar year after the owner's death in IRS Publication 590-B, Table I (Single Life Expectancy). Examples from the current table: age 45 uses 41.0, age 60 uses 27.1, and age 70 uses 18.8. Non-spouse beneficiaries subtract 1 from the factor each subsequent year; a surviving spouse beneficiary recalculates from the table each year.
Frequently asked questions
What is the SECURE Act 10-year rule for inherited IRAs?
Most non-spouse beneficiaries who inherited an IRA from someone who died in 2020 or later must empty the entire account by December 31 of the 10th calendar year after the year of death. This replaced the old lifetime stretch IRA for most beneficiaries. You may take the money out on any schedule within the 10 years, as long as annual RMDs (when required) are met and the account is empty by the deadline.
Do I have to take annual RMDs during the 10-year period?
It depends on when the original owner died relative to their required beginning date. If the owner died before it, no annual RMDs are required. If the owner died on or after it, final IRS regulations require annual life-expectancy RMDs in years 1 through 9 of the 10-year period, with the balance fully distributed in year 10. Roth IRAs are treated as if the owner died before the required beginning date, so no annual RMDs apply.
How is the life expectancy factor determined?
Use the beneficiary's age in the calendar year following the owner's death, looked up in IRS Publication 590-B, Table I (Single Life Expectancy), current tables effective January 1, 2022. For example, age 45 uses factor 41.0, age 60 uses 27.1, and age 70 uses 18.8. A non-spouse beneficiary reduces the factor by 1 each year; a surviving spouse beneficiary looks up a fresh factor each year.
What happens if I miss an inherited IRA RMD deadline?
Under SECURE 2.0, the excise tax on a missed RMD is 25% of the shortfall, reduced to 10% if the mistake is corrected within two years. Missing the 10-year deadline can also create a large taxable lump sum in a single year. If you missed a distribution, speak with a tax professional promptly.
Are inherited Roth IRAs subject to the 10-year rule?
Yes. A non-eligible designated beneficiary of a Roth IRA must also empty the account within 10 years. The difference: there are generally no annual RMDs, and qualified distributions from an inherited Roth IRA are income-tax-free.
What options does a surviving spouse have with an inherited IRA?
A surviving spouse has the most flexibility: roll the account into their own IRA (RMDs then follow the spouse's own schedule, generally starting at age 73), remain as a beneficiary taking life-expectancy distributions recalculated each year, or in some cases treat the IRA as their own. The best choice depends on the ages of both spouses and income needs, so get professional advice before deciding.
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Important disclaimer
This calculator provides estimates for educational and planning purposes only and is not tax, legal, or financial advice. Inherited IRA rules under the SECURE Act and SECURE 2.0 are complex, and individual situations (trusts as beneficiaries, disclaimers, multiple beneficiaries, state law) can change the outcome. Life expectancy factors shown are from IRS Publication 590-B, Table I (Single Life Expectancy), current tables effective January 1, 2022. Consult a qualified tax professional before making decisions; rules are complex and penalties for errors are significant.