Learning how to calculate RMD for an inherited IRA comes down to one formula and one classification question: divide the prior year December 31 account balance by your Single Life Expectancy factor, but first confirm whether your beneficiary type and the owner’s date of death require an annual distribution at all. This guide covers the formula, the IRS table, the 10-year rule, and worked dollar examples for each beneficiary type as of 2026.
To calculate the RMD on an inherited IRA, divide the account balance as of December 31 of the prior year by your life expectancy factor from the IRS Single Life Expectancy Table (Table I) in Publication 590-B. A non-spouse beneficiary sets the factor once, in the year after death, then subtracts 1.0 each following year. Whether an annual RMD is owed depends on your beneficiary class and whether the owner died before or after their required beginning date.
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How do you calculate the RMD for an inherited IRA?
The inherited IRA RMD formula is the prior year December 31 account balance divided by your life expectancy factor. Most beneficiaries pull that factor from the IRS Single Life Expectancy Table (Table I). Example: a $175,200 balance divided by the age 65 factor of 22.9 produces a $7,651 required distribution.
The formula is short: RMD = account balance on December 31 of the prior year, divided by the life expectancy factor. The IRS publishes three life expectancy tables in Publication 590-B, and inherited IRAs almost always use the Single Life Expectancy Table (Table I). The work is in two decisions: which factor applies, and whether an annual RMD is owed at all.
Which type of beneficiary are you?
Your beneficiary classification drives every inherited IRA RMD rule. The four categories are surviving spouse, eligible designated beneficiary (EDB), non-eligible designated beneficiary (NEDB), and non-designated beneficiary. Spouses and EDBs may stretch distributions over a life expectancy. NEDBs fall under the 10-year rule. Non-designated beneficiaries such as estates use a 5-year rule or the deceased owner’s remaining life expectancy.
The SECURE Act of 2019 replaced the old lifetime stretch for many heirs, so your category is the first thing to pin down: it decides both the timing and the factor.
| Beneficiary class | Who qualifies | Distribution rule |
|---|---|---|
| Surviving spouse | The owner’s spouse | Treat as own, roll over, or remain a beneficiary; the broadest set of options |
| Eligible designated beneficiary (EDB) | Minor child of owner (to age 21); disabled or chronically ill; anyone not more than 10 years younger than owner | May stretch annual RMDs over own single life expectancy |
| Non-eligible designated beneficiary (NEDB) | Most adult children, grandchildren, other individuals | 10-year rule; annual RMDs only if owner died on or after the RBD |
| Non-designated beneficiary | Estates, charities, certain trusts | 5-year rule (death before RBD) or owner’s remaining single life expectancy (death on or after RBD) |
The required beginning date (RBD) is April 1 of the year after the owner turns 73, or 75 for owners born in 1960 or later; the earliest age 75 RMD year is 2035.
Does the 10-year rule make me take an annual RMD?
The 10-year rule requires an NEDB to empty the inherited IRA by December 31 of the 10th year after the owner’s death. Annual RMDs in years 1 through 9 are required only if the owner died on or after their required beginning date. If the owner died before the RBD, no annual RMD is owed; you simply drain the account by year 10 on any schedule you choose.
This “died before versus on or after the RBD” split is a commonly misread part of inherited IRA planning: it decides whether you carry annual obligations or full timing freedom.
- Owner died before the RBD: No annual RMD. You may take nothing for nine years and withdraw everything in year 10, or spread it out.
- Owner died on or after the RBD: Annual RMDs are due in years 1 through 9 using your single life expectancy, and the remaining balance must be gone by the end of year 10.
The IRS waived the penalty for missed annual RMDs under the 10-year rule for 2021 through 2024 while it finalized the regulations. Those final regulations (Treasury Decision 10001, published July 2024) took effect for the 2025 distribution year, so 2025 and 2026 are ongoing enforcement years, not a pending question.
How do I calculate my RMD as a non-spouse beneficiary?
A non-spouse beneficiary calculates the RMD in four steps: find your age in the year after death, look up that age’s Single Life Expectancy factor, subtract 1.0 for each year since, then divide the prior year December 31 balance by that factor. Example: a $420,000 balance and a factor of 31.6 produce a $13,291 distribution.
Here is the process for a non-eligible designated beneficiary whose owner died on or after the RBD:
- Set your baseline age. Use your age on December 31 of the year following the owner’s death.
- Find the factor. Look up that baseline age in the IRS Single Life Expectancy Table (Table I).
- Reduce by 1.0 each year. For every year after the baseline, subtract 1.0 from the original factor. You do not look the age up again.
- Divide. Divide the prior year December 31 balance by the current factor.
Worked example: Michael inherited his mother’s traditional IRA in 2024, when she died at age 80, past her RBD. Michael is 55 in 2025, so his baseline factor is 31.6. On a December 31, 2024 balance of $420,000, his 2025 RMD is $13,291 ($420,000 divided by 31.6). In 2026 the factor drops to 30.6. This continues through 2033 (year 9), and the account must be emptied by December 31, 2034.
Separately, if the owner died before taking that year’s own RMD, the year-of-death RMD still has to come out. It is computed on the owner’s Uniform Lifetime Table factor and their age at death, and with multiple beneficiaries it can be split among them in any combination that covers the full amount. For the annual mechanics, see our guide to required minimum distributions for 2026.
What is the “longer-of” (ghost) rule when the owner died after their RBD?
The longer-of rule, sometimes called the ghost life expectancy rule, lets a beneficiary whose owner died on or after the RBD use the longer of two factors: their own single life expectancy, or the deceased owner’s remaining single life expectancy. It matters when the beneficiary is older than the owner, because the owner’s longer remaining factor produces a smaller required distribution.
When the owner had already started RMDs, the “at least as rapidly” principle applies, and the annual RMD is based on the greater of your own single life factor or the owner’s remaining factor. For a younger beneficiary this never changes the answer; for an older beneficiary it can lower the RMD.
Worked example: Eleanor, age 80 in 2025, inherited from her younger brother, who died in 2024 at age 74, after his RBD. Her own factor at 80 is 11.2. Her brother’s remaining factor starts from his age 74 factor of 15.6, reduced by 1.0 for the first distribution year, giving 14.6 in 2025. Because the rule lets her use the longer factor, she applies 14.6. On a December 31, 2024 balance of $300,000, that is $20,548, rather than the $26,786 her own factor would have required.
How do surviving spouses calculate their RMD?
A surviving spouse has three choices: treat the IRA as their own, roll it into an existing IRA, or remain a beneficiary. Treating it as their own defers RMDs to their own age 73 using the Uniform Lifetime Table. Remaining a beneficiary uses the Single Life Expectancy Table and allows annual recalculation by looking up the current age each year rather than subtracting 1.0.
- Treat as your own: The account becomes your IRA. No RMD until your own age 73, and you use the Uniform Lifetime Table (Table III).
- Remain a beneficiary: You may delay RMDs until the later of December 31 of the year after death, or the year the deceased spouse would have turned 73. When RMDs begin, you use the Single Life Expectancy Table and recalculate your factor by your current age each year.
Worked example: Linda’s husband died in 2024 at age 70, before his RBD. Linda, age 68, remains a beneficiary and may wait until 2027, the year her husband would have turned 73, to begin. If the December 31, 2026 balance is $800,000 and Linda is 71 in 2027, her factor is 18.0, so her RMD is $44,444. In 2028 at age 72 she looks up the new factor of 17.2, rather than subtracting 1.0.
How do eligible designated beneficiaries stretch their RMDs?
An eligible designated beneficiary (EDB) other than a spouse may stretch annual RMDs over their own single life expectancy, outside the 10-year rule. EDBs include disabled or chronically ill individuals, a minor child of the owner, and anyone not more than 10 years younger than the owner. A minor child’s stretch ends at age 21, when the 10-year rule begins.
EDBs use the same reduce-by-1.0 method as non-spouse beneficiaries, but without the 10-year cap.
Worked example: James, age 60, inherited from his brother, who was 62 when he died in 2024. Because James is not more than 10 years younger, he is an EDB. His baseline age is 61 in 2025, with a factor of 26.2. On a December 31, 2024 balance of $250,000, his 2025 RMD is $250,000 divided by 26.2, or $9,542. In 2026 the factor is 25.2, and so on across his life expectancy. A minor child of the owner uses this stretch only until age 21, when the 10-year clock starts and the balance must come out within the following decade.
What is the Single Life Expectancy Table and how do I find my factor?
The Single Life Expectancy Table (Table I) in IRS Publication 590-B lists a life expectancy factor for each age, used to calculate inherited IRA RMDs. Find your age in the year after the owner’s death, read across to the factor, then subtract 1.0 for each year that follows. The current factors reflect the updated tables effective in 2022.
Selected factors from the IRS Single Life Expectancy Table (Table I) most often used for inherited IRA calculations:
| Age | Factor | Age | Factor |
|---|---|---|---|
| 40 | 45.7 | 65 | 22.9 |
| 45 | 41.0 | 70 | 18.8 |
| 50 | 36.2 | 71 | 18.0 |
| 51 | 35.3 | 72 | 17.2 |
| 55 | 31.6 | 74 | 15.6 |
| 60 | 27.1 | 75 | 14.8 |
| 61 | 26.2 | 80 | 11.2 |
| 62 | 25.4 | 85 | 8.1 |
Do inherited Roth IRAs have RMDs?
An inherited Roth IRA has no annual RMD during the 10-year window for a non-eligible designated beneficiary, but the account must still be empty by December 31 of the 10th year after death. Roth owners never take lifetime RMDs, so the “at least as rapidly” rule creates no annual obligation. Distributions are generally tax-free once the 5-year holding period is met.
An NEDB who inherits a Roth IRA has full timing freedom inside the decade: no yearly minimum, just the year-10 deadline. Many let the balance grow tax-free and take one distribution near the end, though spreading withdrawals can still make sense for cash-flow reasons. An EDB may instead stretch a Roth over their single life expectancy using the same Table I method, with distributions tax-free once the 5-year rule is met.
Because Roth withdrawals do not add to taxable income, they interact very differently with a Roth conversion strategy than taxable traditional IRA distributions do.
What happens if I miss an inherited IRA RMD?
Missing an inherited IRA RMD triggers a 25% excise tax on the amount you should have withdrawn. That penalty drops to 10% if you correct it within a two-year window by taking the missed distribution and filing IRS Form 5329 with a reasonable-cause explanation. The 2021 to 2024 penalty waiver has ended, and 2025 and 2026 are active enforcement years.
The penalty applies to the shortfall, not the whole account. With the final regulations (TD 10001) in effect for 2025, the relief period is closed, so a beneficiary who inherited after 2019 from an owner past the RBD and skipped distributions during the waiver years may want to confirm the current-year obligation now.
How should I time distributions to lower my taxes?
Because traditional inherited IRA distributions are taxed as ordinary income, timing them can help manage your bracket, the 3.8% net investment income tax threshold, Medicare IRMAA surcharges, and the taxation of Social Security. Beneficiaries under the 10-year rule with no annual RMD often model distributions across lower-income years rather than concentrating them.
A large single-year distribution can push ordinary income into the 24% bracket (up to $201,775 single in 2026) or higher, lift modified adjusted gross income above the IRMAA thresholds of $109,000 single or $218,000 joint on a two-year lookback, and pull other income across the 3.8% NIIT line at $200,000 single or $250,000 joint.
With no annual RMD required, common approaches include spreading withdrawals across the decade or front-loading in low-income years. These same bracket questions shape how much to convert to Roth, so the 2026 Roth conversion deadline is worth reviewing alongside your inherited IRA schedule.
Calculate your inherited IRA RMD
To estimate your inherited IRA RMD, gather three inputs: your December 31 prior year balance, your beneficiary class, and your Single Life Expectancy factor for your age. Enter your balance and baseline age in the calculator below for a working schedule, then confirm your classification and the owner’s date of death before relying on it.
The interactive calculator below models the typical case: a non-eligible designated beneficiary who must take annual RMDs because the owner died on or after the required beginning date. Enter the December 31 prior year balance and your age in the first distribution year (the year after death), and it builds the reduce-by-1.0 schedule with year 10 emptying the account.
Inherited IRA RMD calculator
Estimate only. The schedule assumes no investment growth, uses the IRS 2022 Single Life Expectancy Table (Table I), and applies the reduce-by-1.0 method for a non-eligible designated beneficiary; year 10 empties the account. Surviving spouses and eligible designated beneficiaries follow different rules. Confirm your classification and the owner’s date of death before relying on any figure.
The formula is simple, but the variables (beneficiary class, date of death versus RBD, and the correct factor) are where errors tend to happen. Many beneficiaries run the calculator above for a starting estimate, keep records of each year’s balance and factor, and confirm their classification before relying on the number. Our full RMD calculator covers lifetime RMDs as well.
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Q3 Advisors is a registered investment adviser focused on retirement tax planning. This page is educational and is not advice; consult a qualified professional.
Frequently asked questions
How do you calculate the RMD on an inherited IRA?
Divide the inherited IRA balance as of December 31 of the prior year by your life expectancy factor from the IRS Single Life Expectancy Table (Table I). A non-spouse beneficiary sets the factor in the year after death and subtracts 1.0 each following year. A surviving spouse who remains a beneficiary looks up their current age each year instead.
Do I have to take an RMD from an inherited IRA every year?
Not always. Under the 10-year rule, annual RMDs in years 1 through 9 are required only if the owner died on or after their required beginning date. If the owner died before that date, no annual RMD is owed, though the account must be empty by year 10. Eligible designated beneficiaries take annual RMDs over their life expectancy.
What is the new 10-year rule for inherited IRAs?
The SECURE Act 10-year rule requires a non-eligible designated beneficiary to fully distribute an inherited IRA by December 31 of the 10th year after the owner’s death. Under the final regulations effective 2025, annual RMDs are also required in years 1 through 9 when the owner died on or after their required beginning date.
What table do you use to calculate RMD on an inherited IRA?
Most beneficiaries use the IRS Single Life Expectancy Table (Table I) from Publication 590-B. A surviving spouse who treats the inherited IRA as their own instead uses the Uniform Lifetime Table (Table III). A spouse who remains a beneficiary uses Table I but recalculates the factor by current age each year.
How is the RMD calculated for a non-spouse beneficiary?
A non-spouse beneficiary finds their age in the year after death, reads the Single Life Expectancy factor for that age, then subtracts 1.0 for each year since. The prior year December 31 balance divided by that factor is the RMD. Example: $420,000 divided by a factor of 31.6 equals a $13,291 distribution.
What is the penalty for not taking an inherited IRA RMD?
The penalty is a 25% excise tax on the amount you should have withdrawn but did not. It falls to 10% if you correct the shortfall within two years by taking the missed distribution and filing IRS Form 5329 with a reasonable-cause explanation. The 2021 to 2024 waiver has ended, so 2025 and 2026 are enforcement years.
