Inherited IRA RMD rules changed significantly under the SECURE Act (2020) and SECURE 2.0 (2023). Most non-spouse beneficiaries now face a 10-year withdrawal deadline. This calculator shows your annual RMD requirements, applicable rules, and a year-by-year withdrawal schedule. Updated for 2025 IRS life expectancy tables.
Inherited IRA Details
RBD is April 1 of the year after turning age 73 (under SECURE 2.0)
Withdrawal Schedule
| Year | Account Balance | Min Withdrawal | Year-End Balance |
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How to Use the Inherited IRA RMD Calculator
Inheriting an IRA comes with important tax rules that can significantly affect your financial plan. This calculator helps you understand what distributions are required and when, based on your specific beneficiary type and circumstances.
Step 1: Enter Account Balance and Beneficiary Type
Enter the inherited IRA balance as of December 31 of the year the original owner died. Select your beneficiary type — this is the single most important factor determining your rules. Non-spouse beneficiaries typically face the 10-year rule; surviving spouses have more flexibility.
Step 2: Specify Owner's RMD Status
Whether the original owner had already started their Required Minimum Distributions affects your annual distribution requirements. Under 2023 IRS guidance, if the owner had passed their Required Beginning Date (age 73), non-spouse beneficiaries must take annual distributions during the 10-year period AND fully deplete the account by year 10. If the owner had not yet started RMDs, there are no required annual amounts — just a full depletion by year 10.
Step 3: Review Your Schedule
The calculator shows year-by-year balances and minimum required distributions. For the 10-year rule without annual RMDs, the schedule shows equal distributions to deplete by year 10 — you can take more earlier if beneficial from a tax standpoint. Spreading distributions across the 10 years, especially in lower-income years, can be the most tax-efficient approach.
Tax Strategy for Inherited IRAs
All traditional IRA distributions are taxed as ordinary income. Strategic planning means taking larger distributions in years when your marginal tax rate is lower (e.g., years with business losses, before other income sources kick in, or before collecting Social Security). A Roth conversion in the inherited IRA is not possible — inherited accounts cannot be converted. Consulting a financial advisor for personalized guidance on your specific situation is recommended.
FAQ
Is this inherited IRA RMD calculator free?
Yes, completely free with no signup required. All calculations run in your browser.
What are the inherited IRA rules under SECURE 2.0?
Under the SECURE Act (2020) and SECURE 2.0 (2023), most non-spouse beneficiaries must fully withdraw inherited IRA assets within 10 years of the original owner's death (the '10-year rule'). There is no required annual distribution during years 1–9, only a requirement to empty the account by the end of year 10. Exceptions apply for eligible designated beneficiaries (EDBs): surviving spouses, minor children, disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the deceased.
How does the spouse beneficiary rule differ?
A surviving spouse has more flexible options: they can treat the inherited IRA as their own, rolling it over to their own IRA and delaying RMDs until their own RMD age (73 under current law). Alternatively, they can remain as a beneficiary and use the 'at least as rapidly' rule based on the deceased spouse's age if that produces smaller distributions.
What is the 10-year rule for inherited IRAs?
Non-spouse beneficiaries who do not qualify as eligible designated beneficiaries must withdraw all funds from an inherited IRA within 10 years of the original owner's death. The IRS issued guidance in 2023 clarifying that if the original owner had already started RMDs (was past their RBD), annual distributions during the 10-year period are required. If the owner had not yet started RMDs, no annual distribution is required — just full withdrawal by year 10.
What is a stretch IRA?
The 'stretch IRA' refers to the pre-SECURE Act strategy where non-spouse beneficiaries could spread inherited IRA distributions over their own life expectancy, potentially stretching tax-deferred growth over decades. The SECURE Act eliminated this for most beneficiaries by replacing the lifetime stretch with the 10-year rule. Eligible designated beneficiaries (like minor children and disabled individuals) may still use a stretch based on their life expectancy.