Inherited IRA RMD calculator
Find out which rule you follow, what you have to take out this year, and when the account has to be empty.
The 10-year rule
Empty the account by December 31, 2034.
- Your 2026 minimum
- $11,364
- Due by December 31, 2026
- Account must be empty by
- 2034
- December 31 of that year
- Biggest single year
- $0
- If you take only the minimum
Only the minimum, or spread it out?
Everything you take from a traditional account is taxed as income that year.
Year by year
Each year's minimum is the balance at the end of the year before, divided by the IRS life-expectancy number.
Not financial advice. Future years are estimates that assume the account grows the same amount every year. Your real minimum each year uses the real Dec 31 balance.
The rules for inherited IRAs
- Most heirs: 10 yearsAdult children and most other heirs must empty the account by the end of the 10th year after the death. If the owner had already started RMDs, they must also take a minimum in years 1 to 9.
- Some heirs can stretch itA spouse, a minor child, someone disabled or chronically ill, or someone not more than 10 years younger can take it out slowly over their life expectancy.
- Plan for the taxesMoney from a traditional account is taxed in the year you take it. Waiting until year 10 can mean one huge tax bill, so many heirs spread it out.
Common questions
What is the 10-year rule for inherited IRAs?
For most people who inherit an IRA or 401(k) from someone who died in 2020 or later, the whole account has to be taken out by December 31 of the 10th year after the death. If the person who died had already started their own RMDs, you also have to take a minimum each year in years 1 to 9.
Who can still stretch an inherited IRA?
The IRS calls them eligible designated beneficiaries: a surviving spouse, the owner's child under 21, someone who is disabled or chronically ill, and anyone not more than 10 years younger than the owner. They can take money out over their own life expectancy instead of 10 years.
How is the yearly minimum worked out?
Look up your age in the year after the death in the IRS Single Life Expectancy Table, then take one away each following year. Divide the balance at the end of last year by that number. If the owner had already started RMDs and was older, you can use whichever life expectancy is longer, yours or theirs.
Did I miss RMDs on an inherited IRA from 2021 to 2024?
Many heirs were unsure whether yearly minimums applied in those years, so the IRS waived the penalty for missed inherited IRA minimums from 2021 to 2024. Starting in 2025, the yearly minimums are required. The 10-year deadline itself did not move.
Is an inherited Roth IRA taxed?
Usually not, as long as the Roth was open for at least five years. Most heirs still have to empty it within 10 years, but there is no yearly minimum, so many let it grow tax-free and take it near the end.
What should a spouse do with an inherited IRA?
A spouse has the most choices. You can move it into your own IRA and follow your own RMD age, which is often best if you are older than 59½. If you are younger and may need the money, keeping it as an inherited IRA lets you take withdrawals without the 10% early penalty.
What about the year the owner died?
If the owner was old enough to need an RMD that year and had not taken it yet, the heir has to take it by December 31 of that year. Ask the account provider whether it was already taken.
What if a trust, estate or charity inherited the account?
Different rules apply, and they depend on the details of the trust or will. A tax professional or the account provider can tell you the right schedule.