Inherited IRA Calculator
What your options are as an inherited IRA beneficiary, and what the SECURE Act rules mean for your withdrawals over the next 10 years.
IndependentFreeNo sign-upSources: IRS Publication 590-B · SECURE Act
Just need this year's exact number, with the "did the owner die before their RMDs began" question? Use the inherited IRA RMD calculator instead. This page is a broader look at your options and a 10-year projection.
This year's minimum required withdrawal
$9,810.13
Factor 31.6 from the Single Life Table — about3.16% of the account.
| Year | Table I factor | % of balance | Est. withdrawal |
|---|---|---|---|
| Year 1 | 31.6 | 3.16% | $9,810.13 |
| Year 2 | 30.6 | 3.27% | $10,130.72 |
| Year 3 | 29.6 | 3.38% | $10,472.97 |
| Year 4 | 28.6 | 3.50% | $10,839.16 |
| Year 5 | 27.6 | 3.62% | $11,231.88 |
| Year 6 | 26.6 | 3.76% | $11,654.14 |
| Year 7 | 25.6 | 3.91% | $12,109.38 |
| Year 8 | 24.6 | 4.07% | $12,601.63 |
| Year 9 | 23.6 | 4.24% | $13,135.59 |
| Year 10 (must be empty) | 1 | 100.00% | $310,000.00 |
Illustration only — assumes the balance stays at $310,000 every year. Your real withdrawals will differ once earlier withdrawals, growth, and losses change the balance.
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Your options as an inherited IRA beneficiary
What you're required to do with an inherited IRA depends entirely on who you are to the original owner. A surviving spouse has the most flexibility: stay inherited and take life-expectancy withdrawals recalculated every year, or roll the account into your own IRA and switch to normal owner RMD rules. A non-spouse designated beneficiary — most adult children, siblings, and friends — falls under the SECURE Act's 10-year rule: the account must be empty by December 31 of the 10th year after the year of death, with annual withdrawals also required in years 1–9 if the owner had already reached their required beginning date. A smaller group of "eligible designated beneficiaries" (minor children of the owner, disabled or chronically ill beneficiaries, or those not more than 10 years younger than the owner) get to skip the 10-year rule entirely and stretch payments over their own life expectancy.
For the exact branching logic — including the "did the owner die before their RMDs began" question — see the inherited IRA RMD calculator.
Tax planning: spreading withdrawals vs. one lump withdrawal in year 10
Under the 10-year rule, you're free to withdraw more than the minimum in any year — the only hard requirements are the annual RMD (if one applies) and a fully empty account by year 10. Many tax professionals suggest spreading withdrawals across all 10 years, rather than leaving the whole balance until year 10, because a single large withdrawal in one year can push more of it into higher tax brackets than spreading the same total across a decade would. This is a general planning consideration, not a rule — and it's educational only, not personalized tax advice. Your best withdrawal schedule depends on your other income, filing status, and tax bracket each year, so it's worth reviewing with a tax professional before you decide.
Multiple beneficiaries on one account
When more than one person inherits the same IRA, splitting it into separate inherited IRAs for each beneficiary by December 31 of the year after the owner's death lets each person use their own age and their own applicable rule going forward — a much better outcome for younger beneficiaries than being stuck with the oldest beneficiary's shorter timeline.
Frequently asked questions
What are the inherited IRA RMD rules for 2026?
Rules depend on your relationship to the owner. A surviving spouse can stretch withdrawals over their own life expectancy (recalculated yearly) or roll the account into their own IRA. A non-spouse designated beneficiary (most children, siblings, friends) generally must empty the account within 10 years, with annual RMDs also required in years 1–9 if the owner died on or after their required beginning date. A handful of 'eligible designated beneficiaries' — minor children of the owner, disabled or chronically ill beneficiaries, or those not more than 10 years younger — can stretch payments over their own life expectancy instead of the 10-year rule.
Does the 10-year rule apply to Roth IRAs?
Yes, for a non-spouse designated beneficiary the account must still be emptied within 10 years. The difference is that Roth IRA owners never have a required beginning date during their lifetime, so no annual RMD is required in years 1–9 — you only need the account fully withdrawn by December 31 of year 10.
What if there are multiple beneficiaries on one inherited IRA?
If the account is split into separate inherited IRAs for each beneficiary by December 31 of the year after the owner died, each beneficiary uses their own age and their own applicable rule (10-year rule, spousal, or eligible designated beneficiary) going forward. If the account is not split by that date, the oldest beneficiary's age is generally used to size everyone's withdrawals, which is usually worse for younger beneficiaries — so splitting promptly is worth doing.
Inherited IRA from a parent vs. from a spouse — what's different?
Inheriting from a parent almost always makes you a non-spouse designated beneficiary, so the 10-year rule applies (with annual RMDs in years 1–9 if the parent had reached their required beginning date). Inheriting from a spouse gives you two extra options no one else has: keep it as an inherited IRA with annually recalculated life-expectancy withdrawals, or roll it into your own IRA and follow the normal owner RMD rules instead.
What is a "designated beneficiary" for RMD purposes?
A designated beneficiary is a named individual person — a spouse, child, sibling, friend, and so on — as opposed to a non-individual like an estate, most trusts, or a charity. Only individuals named as designated beneficiaries qualify for the 10-year rule or the life-expectancy stretch described here; estates, charities, and non-qualifying trusts follow different rules.
When do I have to start taking money out of an inherited IRA?
If you owe an annual RMD (spouse, eligible designated beneficiary, or a non-spouse beneficiary whose owner had already reached their required beginning date), the first withdrawal is generally due by December 31 of the year after the owner died. If you're a non-spouse beneficiary and the owner died before their required beginning date, you don't have to start until you're ready — you just need the account empty by the 10-year deadline.
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.