Inherited IRA Annual RMD Calculator

Under the SECURE Act, most non-spouse beneficiaries must empty an inherited IRA within 10 years. But if the original owner passed away after their Required Beginning Date, IRS final regulations (T.D. 10001, effective 2025) require annual minimum distributions in years 1–9 on top of that deadline. Missing even one annual RMD triggers a 25% excise tax on the shortfall. This calculator determines whether annual RMDs apply — and shows exactly how much you must take each year.

How inherited IRA RMD rules work in 2026

The two-part test: do annual RMDs apply to you?

Annual distributions are required only when both conditions are met:

1. You are a non-eligible designated beneficiary — meaning you're a non-spouse who doesn't qualify for the stretch distribution (not disabled, not chronically ill, not a minor child of the owner, and more than 10 years younger than the owner)
2. The original owner died after their Required Beginning Date — the April 1 deadline by which they were required to start their own RMDs

If either condition fails, no annual RMDs are required — just the 10-year deadline.

What is the Required Beginning Date?

The Required Beginning Date (RBD) is April 1 of the year after the owner reaches their RMD age. Under SECURE 2.0 (2022), that age depends on birth year:

Source: SECURE Act §114 (P.L. 116-94, Dec 2019); SECURE 2.0 Act §107 (P.L. 117-328, Dec 2022).

How the annual RMD is calculated

If annual RMDs are required, the amount is calculated using the IRS Single Life Expectancy Table (IRS Pub 590-B, Appendix B, Table I). The formula:

• Step 1: Determine your "base age" — your age in the year following the year the owner died
• Step 2: Look up the life expectancy factor for that age from Table I
• Step 3: Divide the prior year-end account balance by that factor
• Each subsequent year: Reduce the factor by 1; divide the new prior year-end balance by the new factor
• Year 10: Distribute the entire remaining balance regardless of RMD amount

Inherited Roth IRAs: no annual RMDs

Roth IRA owners were never required to take RMDs during their lifetime, meaning they have no Required Beginning Date. Because of this, inherited Roth IRAs are always treated as pre-RBD — no annual RMDs are required. You still must empty the account within 10 years. The optimal strategy for an inherited Roth: take nothing in years 1–9 and let the balance compound tax-free, then distribute everything in year 10 (or earlier if you need funds).

Single Life Expectancy Table — common ages (IRS Pub 590-B, Table I)

The factor at your "base age" (your age in the year after the owner's death) sets the starting divisor, reduced by 1 each year. Updated 2022 regulations; these factors apply to all distributions after 2021.

Full table (ages 0–110) in IRS Publication 590-B, Appendix B, Table I. Values verified May 2026.

What happens if you miss an inherited IRA RMD?

The excise tax for a missed or insufficient RMD is:

• 25% of the amount that should have been taken (reduced from 50% by SECURE 2.0 §302)
• 10% if you correct the shortfall within the two-year correction window (take the missed amount and file Form 5329 with an explanation)

On a $600,000 inherited IRA, the annual RMD might be $20,000–$25,000. A 25% penalty on the full shortfall is $5,000–$6,250 — for a single missed year. Over a 9-year stretch of required annual distributions, staying compliant matters.