Inherited IRA Distribution Calculator
Model distributions from an inherited IRA or 401(k) under the SECURE Act 10-year rule, the 2024 final regulations (annual RMDs during the window for post-RBD Traditional accounts), Eligible Designated Beneficiary life-expectancy stretch, and the 5-year / ghost rules for estates and non-qualifying trusts. Uses the IRS Single Life Table.
RBD = April 1 after owner turns 73 (deaths 2023+).
Use 0% for qualified Roth distributions.
10-year rule with annual RMDs (Traditional, decedent died post-RBD). Annual RMD uses Single Life factor 36.2 reducing by 1; account must be empty by end of year 2035.
| Year | Age | Start Balance | SLT Factor | RMD | Distribution | Tax | Growth | End Balance |
|---|---|---|---|---|---|---|---|---|
| 2026 | 50 | $500,000 | 36.2 | $13,812 | $13,812 | $3,315 | $29,171 | $515,359 |
| 2027 | 51 | $515,359 | 35.2 | $14,641 | $14,641 | $3,514 | $30,043 | $530,761 |
| 2028 | 52 | $530,761 | 34.2 | $15,519 | $15,519 | $3,725 | $30,915 | $546,157 |
| 2029 | 53 | $546,157 | 33.2 | $16,451 | $16,451 | $3,948 | $31,782 | $561,488 |
| 2030 | 54 | $561,488 | 32.2 | $17,438 | $17,438 | $4,185 | $32,643 | $576,694 |
| 2031 | 55 | $576,694 | 31.2 | $18,484 | $18,484 | $4,436 | $33,493 | $591,703 |
| 2032 | 56 | $591,703 | 30.2 | $19,593 | $19,593 | $4,702 | $34,327 | $606,437 |
| 2033 | 57 | $606,437 | 29.2 | $20,768 | $20,768 | $4,984 | $35,140 | $620,808 |
| 2034 | 58 | $620,808 | 28.2 | $22,014 | $22,014 | $5,283 | $35,928 | $634,721 |
| 2035 | 59 | $634,721 | 27.2 | $634,721 | $634,721 | $152,333 | $0 | $0 |
Spouse: Can roll over to their own IRA (best when younger than 73) or stay as inherited (useful when under 59½ to avoid the 10% early-withdrawal penalty).
Eligible Designated Beneficiary (EDB): Spouse, minor child of the decedent (stretch until 21, then 10-year), disabled or chronically ill, or someone not more than 10 years younger. Allowed to use the life-expectancy stretch — annual RMDs based on IRS Single Life Table, reducing the factor by 1 each year.
Non-Eligible Designated Beneficiary (10-year rule): For deaths after 2019, most adult children and other designated beneficiaries must empty the account by Dec 31 of the 10th year after death. If the decedent died after their Required Beginning Date and the account is Traditional, annual RMDs are also required in years 1-9 (IRS final regulations published July 2024, enforced starting 2025 — the IRS waived the penalty for missed RMDs in 2021-2024).
Non-Designated Beneficiary (estate / non-qualifying trust): 5-year rule if decedent died before RBD (or any Roth); "ghost rule" (decedent's remaining Single Life factor minus 1 per year) if post-RBD Traditional.
Penalty: 25% excise tax on missed RMDs (reduced to 10% if corrected within 2 years) under SECURE 2.0.
Frequently asked questions
What is the 10-year rule for inherited IRAs?
For most non-spouse beneficiaries of an IRA owner who died after December 31, 2019, the entire inherited IRA must be distributed by December 31 of the 10th year following the year of death. Under IRS final regulations issued in July 2024, if the decedent died after their Required Beginning Date and the account was a Traditional IRA, the beneficiary must also take annual RMDs in years 1-9. The IRS waived missed-RMD penalties for 2021-2024, with enforcement beginning in 2025.
Who qualifies as an Eligible Designated Beneficiary (EDB)?
EDBs include: surviving spouse; a minor child of the decedent (until age 21); a disabled or chronically ill individual; and anyone not more than 10 years younger than the decedent. EDBs can use the life-expectancy stretch.
What is the Required Beginning Date (RBD)?
April 1 of the year following the year the IRA owner turns 73 (for owners turning 73 after 2022). Pre- vs post-RBD death determines whether Traditional-IRA beneficiaries take annual RMDs during the 10-year window.
Do inherited Roth IRAs have annual RMDs?
No. Roth IRAs have no RBD, so non-spouse designated beneficiaries empty the account within 10 years but are not required to take annual RMDs. Qualified distributions remain tax-free.
What is the penalty for missing an inherited IRA RMD?
25% excise tax on the shortfall under SECURE 2.0 (down from 50%). Reduced to 10% if corrected within a timely correction window.
Sources
Related Calculators
RMD Calculator
Required minimum distributions, age 73 RBD, life-expectancy tables
Roth vs Traditional IRA
Side-by-side Roth vs traditional projection — current-year deduction vs tax-free retirement withdrawal at your projected marginal rate
Early Withdrawal Penalty
10% pre-59½ + income tax, first-home exception, SEPP 72(t)