Beneficiary Required Minimum Distribution

Inherited IRAs have their own withdrawal rules. Estimate the required amount.

Your numbers

$

First-year RMD

Required distribution
,
For most non-spouse beneficiaries, the account must be emptied within 10 years, and annual RMDs may apply based on your single life expectancy. This estimates a life-expectancy RMD; the 10-year rule means the full balance must be withdrawn by year 10 regardless. Rules are complex, consult a tax advisor.
About this calculator

Beneficiary Required Minimum Distribution

Estimates the annual required minimum distribution from an inherited IRA using the single life expectancy method.

How the single life factor works

A beneficiary who takes annual distributions divides the prior year-end balance by a single life expectancy factor tied to age, which produces the required amount. The factor decreases each year, so required distributions generally rise over time relative to the remaining balance. This tool applies that basic division to give a rough annual figure.

The 10-year rule for many beneficiaries

Under the SECURE Act, most non-spouse beneficiaries who inherited after 2019 must empty the account within 10 years rather than stretching distributions over a lifetime. Some of these beneficiaries also owe annual distributions during that window, depending on whether the original owner had begun taking RMDs. Rules differ for spouses, minor children, and certain other eligible designated beneficiaries, so treat this as a starting estimate only.

How to use it

  1. Enter the inherited IRA balance.
  2. Enter the beneficiary's current age.
  3. Review the estimated distribution based on single life expectancy.
  4. Check whether the 10-year rule applies to your situation.

Frequently asked questions

Does the 10-year rule replace annual RMDs?

Not always, since some beneficiaries must take yearly distributions and still empty the account by year 10. Whether annual amounts are required depends on the original owner's RMD status.

Are spouses treated differently?

Yes, a surviving spouse often has extra options, such as treating the IRA as their own, which can change the timing and amount. Those options are outside this simplified estimate.

Is the calculated amount official?

No, it is a planning estimate that does not cover every beneficiary category or rule. Confirm your required amount with a tax professional or custodian.

See the exact formula and a worked example on our methodology page.

Related calculators