What are my Required Minimum Distributions (RMDs) from an inherited IRA? Calculate your annual distributions based on the IRS Single Life Expectancy Table, whether you're subject to the 10-year rule or eligible for lifetime distributions under the SECURE Act.
| Year | Age | Life Expectancy Factor | Annual Distribution | Remaining Balance |
|---|
Situation: You are a non-spouse beneficiary who inherited a $500,000 IRA after 2020. The SECURE Act 10-year rule applies.
Calculation: $500,000 ÷ 10 = $50,000 per year in equal annual distributions.
Situation: You are an eligible designated beneficiary (e.g., spouse, disabled, chronically ill) who inherited a $500,000 IRA. You are 45 years old.
Calculation: Life Expectancy Factor at age 45 = 40.0. RMD = $500,000 ÷ 40.0 = $12,500 per year.
Situation: An eligible designated beneficiary age 65 inherits a $500,000 IRA.
Calculation: Life Expectancy Factor at age 65 = 25.0. RMD = $500,000 ÷ 25.0 = $20,000 per year.
Balance = Current account balance at the start of the distribution period
Years Elapsed = Number of years already passed since inheritance (0 in first year)
The entire account must be emptied by the end of the 10th year.
Life Expectancy Factor = From IRS Single Life Expectancy Table (Table I, IRS Pub. 590-B)
Age 40: 43.6 | Age 45: 40.0 | Age 50: 36.4 | Age 55: 32.5
Age 60: 28.7 | Age 65: 25.0 | Age 70: 21.4 | Age 75: 17.9 | Age 80: 14.6
| Age | Factor | Age | Factor | Age | Factor |
|---|---|---|---|---|---|
| 18 | 65.5 | 40 | 43.6 | 62 | 26.2 |
| 20 | 63.6 | 42 | 41.8 | 64 | 25.0 |
| 22 | 61.6 | 44 | 40.0 | 66 | 23.8 |
| 24 | 59.6 | 46 | 38.2 | 68 | 22.6 |
| 26 | 57.7 | 48 | 36.4 | 70 | 21.4 |
| 28 | 55.8 | 50 | 34.6 | 72 | 20.2 |
| 30 | 53.9 | 52 | 32.8 | 74 | 19.0 |
| 32 | 52.0 | 54 | 31.0 | 76 | 17.8 |
| 34 | 50.1 | 56 | 29.2 | 78 | 16.6 |
| 36 | 48.2 | 58 | 27.4 | 80 | 15.4 |
| 38 | 46.3 | 60 | 25.6 | 82 | 14.2 |
| 40 | 44.4 | 62 | 23.8 | 84 | 13.0 |
| 42 | 42.5 | 64 | 22.0 | 86 | 11.9 |
| 44 | 40.6 | 66 | 20.2 | 88 | 10.8 |
| 46 | 38.7 | 68 | 18.4 | 90 | 9.8 |
| 48 | 36.9 | 70 | 16.6 | 92 | 8.8 |
| 50 | 35.1 | 72 | 14.8 | 94 | 7.8 |
| 52 | 33.3 | 74 | 13.0 | 96 | 6.9 |
| 54 | 31.5 | 76 | 11.2 | 98 | 6.0 |
| 56 | 29.7 | 78 | 9.5 | 100 | 5.2 |
| 58 | 27.9 | 80 | 7.8 | 105 | 3.7 |
| 60 | 26.2 | 82 | 6.3 | 115+ | 1.9 |
Source: IRS Publication 590-B, Table I — Single Life Expectancy (for use by beneficiaries).
For non-spouse beneficiaries who inherited after December 31, 2019. The entire account must be emptied by the end of the 10th year following the year of inheritance. No annual RMD is required in years 1-9 (though taking distributions is optional), but the entire balance must be withdrawn by December 31 of year 10.
Available to eligible designated beneficiaries (EDBs): surviving spouse, minor children of the deceased, disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the deceased. RMDs are calculated each year using the Single Life Expectancy Table.
Inheriting an IRA comes with specific distribution rules that depend on your relationship to the original account owner, when they died, and your age. The SECURE Act of 2019 made significant changes for non-spouse beneficiaries inheriting after 2020, introducing the 10-year rule for most non-spouse beneficiaries.
For eligible designated beneficiaries (EDBs) — including surviving spouses, minor children, disabled individuals, and the chronically ill — the old lifetime distribution rules still apply. These beneficiaries can stretch their RMDs over their life expectancy, potentially reducing the tax burden of inherited retirement accounts.
Most non-spouse beneficiaries inheriting after 2020 must empty the inherited IRA by December 31 of the year containing the 10th anniversary of the owner's death. While the IRS has clarified that annual RMDs may also be required in years 1-9 if the original owner was past their RMD start date, this calculator uses equal annual distributions as a planning baseline.
EDBs take annual RMDs based on the IRS Single Life Expectancy Table. Each year, the RMD is calculated as the account balance divided by the life expectancy factor corresponding to that year's age. The factor decreases each year as you age, meaning the RMD percentage generally increases over time.
Spouses have unique options: they can treat the IRA as their own, roll it over, or take distributions as a beneficiary. As a beneficiary, they can use the Single Life Table or the 10-year rule depending on their circumstances. Spouses who are sole beneficiaries of the IRA can also defer RMDs until the deceased spouse would have turned 72.
All distributions from traditional inherited IRAs are taxed as ordinary income. Large, lump-sum distributions in a single year can push you into a higher tax bracket. Strategic planning — spreading withdrawals across multiple years — can significantly reduce your tax burden. Roth inherited IRAs offer tax-free distributions if the 5-year rule is met.
⚠️ Disclaimer: This calculator provides estimates for educational planning purposes only and does not constitute financial, tax, or legal advice. The SECURE Act and SECURE Act 2.0 have complex rules that may affect your specific situation. The life expectancy factors used in this calculator are based on the IRS Single Life Expectancy Table (Table I, IRS Publication 590-B) but may change or have specific applicability rules. Always consult with a qualified tax professional or financial advisor before making decisions about distributions from an inherited IRA. IRA rules vary by account type (Traditional vs. Roth), beneficiary relationship, and the year of the original owner's death. Penalties for missed RMDs can be substantial.