Inherited IRA RMD Calculator
Calculate Required Minimum Distributions (RMDs) and 10-year payout schedules for inherited Traditional and Roth IRAs under SECURE Act 1.0 and SECURE 2.0 regulations.
Inherited Account Parameters
Specify balance, beneficiary age, account tax status, and strategy.
SECURE 2.0 10-Year Distribution Schedule
| Year | Starting Balance | IRS Divisor | Distribution | Year-End Balance |
|---|---|---|---|---|
| Year 1 | $320,000 | 38.1 | $32,000 | $306,240 |
| Year 2 | $306,240 | 37.1 | $34,027 | $289,567 |
| Year 3 | $289,567 | 36.1 | $36,196 | $269,659 |
| Year 4 | $269,659 | 35.1 | $38,523 | $246,160 |
| Year 5 | $246,160 | 34.1 | $41,027 | $218,672 |
| Year 6 | $218,672 | 33.1 | $43,734 | $186,746 |
| Year 7 | $186,746 | 32.1 | $46,687 | $149,864 |
| Year 8 | $149,864 | 31.1 | $49,955 | $107,402 |
| Year 9 | $107,402 | 30.1 | $53,701 | $58,534 |
| Year 10 | $58,534 | 29.1 | $62,046 | $0 |
Navigating Inherited IRA Distributions Under the SECURE 2.0 Act
The passage of the SECURE Act eliminated the traditional 'stretch IRA' for most non-eligible designated beneficiaries, replacing it with a strict 10-year liquidation rule. If the original account owner had already reached their Required Beginning Date (RBD), the beneficiary must take annual RMDs across years 1 through 9 based on the IRS Single Life Expectancy Table, with complete account depletion mandatory by December 31st of the 10th year.
Institutional-Grade Features
SECURE 1.0 & 2.0 Compliance
Accurately applies post-2019 SECURE Act rules, eligible vs non-eligible beneficiary tiers, and 10-year mandatory drain rules.
IRS Single Life Expectancy Table
Built-in actuarial divisor lookup matching the latest IRS Publication 590-B tables.
Traditional vs. Roth Beneficiary Rules
Accounts for tax-free Roth IRA growth during the 10-year window versus ordinary income tax exposure on Traditional accounts.
Optimal Tax Bracket Smoothing
Model spreading withdrawals equally across 10 years to avoid jumping into federal top tax brackets (35% or 37%).
50% / 25% IRS Penalty Warning
Highlights IRS Section 4974 excise tax penalties for missed or deficient beneficiary distributions.
Year-by-Year Schedule Export
Full 10-year schedule projection with end-of-year balances, mandatory RMDs, and tax estimates.
Strategic Wealth Scenarios
- ✓Adult Child Beneficiaries
Design an optimal multi-year liquidation strategy to minimize taxable income spikes during peak earning years.
- ✓Surviving Spouses
Compare spousal rollover options (treating as own IRA) against beneficiary Stretch IRA distributions.
- ✓Eligible Designated Beneficiaries (EDBs)
Calculate lifetime stretch distribution schedules for disabled, chronically ill, or minor beneficiaries.
- ✓Year-End Tax Planning
Verify exact December 31st minimum distribution requirements to ensure zero IRS excise penalties.
Frequently Asked Questions
What is the 10-year rule for an inherited IRA under the SECURE Act?
Most non-spouse beneficiaries who inherit an IRA from someone who died after December 31, 2019 must withdraw the entire balance of the account by December 31 of the 10th year following the year of death.
Do I have to take annual RMDs in years 1 through 9 under the 10-year rule?
Under IRS final regulations, if the original owner died ON or AFTER their Required Beginning Date (age 73), the beneficiary MUST take annual RMDs in years 1 through 9 based on their life expectancy, and drain the balance in year 10. If the owner died before their RBD, no annual RMDs are required, but the entire account must still be empty by year 10.
Do Inherited Roth IRAs require annual RMDs in years 1 through 9?
No. Because the original Roth IRA owner is never subject to lifetime RMDs, a beneficiary of an inherited Roth IRA is never required to take annual distributions in years 1 through 9. You can let the entire balance grow 100% tax-free until December 31 of the 10th year.
What is the penalty for missing an inherited IRA RMD?
Under SECURE 2.0, the penalty for failing to take an RMD is an excise tax of 25% of the shortfall (reduced from 50% under prior law). The penalty can be further reduced to 10% if corrected in a timely manner via IRS Form 5329.
More Financial Calculators
Need a Brain Break? ☕
Done working on your task? Take a quick 60-second break, test your reflexes, and flap through infinite pixel obstacles in Sky Flap!