Calculate inherited IRA withdrawals

The IRS 10-year rule generally requires a covered inherited IRA to be emptied by December 31 of the tenth year after death. Annual withdrawals can also apply. Enter the account details to review the rule and calculate this year's annual amount from the previous December 31 balance.

Official sources

Which inherited IRA rule could apply?

Your answers

What type of account is it?

How is the inherited account held?

Which beneficiary category applied at death?

Choose a medical category only when the custodian has confirmed it. Choose minor child only when minority was the sole eligible category. Use another confirmed category if the child also qualified. This tool does not assess health.

Owner's birth year

Owner's date of death

This version covers deaths from 2020 through 2026. A future date is not accepted.

Beneficiary's birth year

Did the owner complete the death-year withdrawal?

YesNoNot sure

This answer does not establish the required beginning date. The tool does not calculate an unpaid death-year remainder.

What did the custodian confirm about the beginning date?

Only needed when birth year and death date cannot establish the owner's required beginning date.

Was the owner's child under 21 at death?

YesNoNot sure

Only needed when the child turned 21 in the year of death.

Do exact birth dates confirm the ten-year category?

YesNoNot sure

Only needed when birth years differ by exactly ten. Confirm whether the beneficiary was no more than ten years younger.

Which existing method did the custodian confirm?

For an eligible nonspouse beneficiary. This confirms an existing arrangement. It does not make or recommend an election.

Balance on December 31 before this year

Optional. Enter the statement balance in dollars and cents. One balance calculates this year only. Future amounts are not projected.

Anyone with this link sees these answers.

Which rules does this tool use?

Rule	What it says	When it applies	Official source
Ten-year full payout	The account's remaining balance is generally due by December 31 of the tenth calendar year after death.	When the ten-year rule applies. An eligible beneficiary's existing election and the owner's required beginning date matter.	Internal Revenue Service
Annual withdrawals within ten years	Annual life-expectancy withdrawals can apply alongside the ten-year full-payout date.	A noneligible designated beneficiary after an owner died on or after the required beginning date.	Internal Revenue Service
Before the required beginning date	No annual withdrawal is required before the tenth year under the ten-year rule.	When the owner died before the required beginning date and the ten-year rule applies.	Internal Revenue Service
Eligible beneficiary groups	The groups include a surviving spouse, the owner's minor child, qualifying disabled or chronically ill people, and certain similarly aged individuals.	Status is generally determined at the owner's death. Medical categories need confirmation with the custodian.	Internal Revenue Service
Exact ten-year age gap	The age-gap test uses exact dates of birth.	Birth years that differ by exactly ten do not establish the category. The tool asks for confirmation.	Internal Revenue Service
Required beginning date	An IRA's required beginning date is April 1 after the owner reaches the applicable age.	The birth-year cohort matters. Some 1948 and 1949 cases need custodian confirmation. Voluntary withdrawals do not establish this date.	Internal Revenue Service
Inherited Roth IRA	The owner is treated as dying before the required beginning date.	Timing only. This tool does not calculate income tax.	Internal Revenue Service
Initial beneficiary divisor	Use birthday age in the year after the owner's death, then reduce the initial divisor by one each subsequent year.	A supported nonspouse life-expectancy calculation. The current table applies from 2022. Historical 2021 amounts are not calculated.	Internal Revenue Service
After-RBD divisor comparison	Compare the beneficiary's remaining life expectancy with the owner's remaining life expectancy, and use the greater applicable factor.	The owner's factor starts with death-year birthday age and decreases in each subsequent year.	Internal Revenue Service
Minor child and majority	Majority is age 21. A qualifying child's life-expectancy method can continue with full payout by the end of the tenth calendar year after majority.	Only a child eligible solely because of minority. A child with another confirmed eligible category uses that category. Annual withdrawals continue after majority. An existing death-based ten-year election is different.	Internal Revenue Service
Surviving spouse	A sole surviving spouse may have owner treatment and beneficiary treatment available.	This tool describes choices. It does not select a treatment, table or withdrawal amount.	Internal Revenue Service
Specified past annual relief	IRS relief covered specified annual beneficiary amounts in 2021 through 2024. It requires no make-up amounts and does not extend the ten-year endpoint.	For specified non-life-expectancy beneficiary amounts after on-or-after-RBD deaths. The 2021 to 2022 relief covers 2020 to 2021 deaths. The 2023 relief covers 2020 to 2022 deaths. The 2024 relief covers 2020 to 2023 deaths. It does not automatically cover eligible beneficiaries.	Internal Revenue Service
Annual payment date	An annual beneficiary minimum is due by the end of its distribution calendar year.	Includes the first beneficiary distribution calendar year. Ask the custodian about account-specific arrangements.	Internal Revenue Service
Owner's death-year withdrawal	An unpaid owner's RMD may remain when death was on or after the required beginning date.	The tool cannot calculate the unpaid remainder. It does not know withdrawals already taken or all owner table exceptions. The 2020 waiver and possible correction relief need separate review.	Internal Revenue Service
Terminal remaining-life divisor	A specific older eligible-beneficiary rule requires full distribution when the owner-based remaining-life divisor reaches one or less.	Only that sourced branch is calculated as full remaining value. Other terminal-factor cases require professional review. No current value is guessed from last December's balance.	Internal Revenue Service
Account terms and complex cases	Review the IRA documents and ask the custodian which provisions apply.	Employer plans, multiple beneficiaries, entities and successor beneficiaries receive a professional-review result without an amount.	Internal Revenue Service
Shortfall excise tax	The general tax is 25% of an RMD shortfall. A 10% rate may apply when the correction conditions are met.	The correction window has several possible endpoints. Reasonable-error relief can also apply. Ask a tax professional. This tool does not calculate a penalty or fill a form.	Internal Revenue Service
Birth before 1949	For births before July 1, 1949, the applicable age is 70½. The required beginning date is April 1 after the calendar year that age was reached.	With birth year alone, some 1948 deaths before April 1, 2020 need custodian confirmation.	Internal Revenue Service
Birth during 1949	Before July 1 uses age 70½. July 1 onward uses age 72. The possible required beginning dates are April 1, 2020 and April 1, 2022.	Between those dates, birth year alone cannot establish which side of the required beginning date the death falls on. Ask the custodian.	Internal Revenue Service
Birth during 1950	The applicable age is 72. The required beginning date is April 1 of the following calendar year.	For the 1950 birth cohort.	Internal Revenue Service
Birth from 1951 through 1958	The applicable age is 73. The required beginning date is April 1 of the following calendar year.	For these birth cohorts under the final regulations.	Internal Revenue Service
Birth during 1959	The checked final regulation reserves the cohort, while its accompanying proposal would use age 73. This tool does not project a future required beginning date.	A death within this version's supported 2020 to 2026 years is before either possible future date.	Internal Revenue Service
Birth from 1960 onward	The applicable age is 75. The required beginning date is April 1 of the following calendar year.	For these birth cohorts under the final regulations.	Internal Revenue Service
Eligible nonspouse before RBD	The life-expectancy method generally starts in the year after death. An eligible beneficiary can have an existing ten-year election instead.	Confirm the account's existing method with the custodian. The calculator does not choose or make an election.	Internal Revenue Service
Eligible nonspouse on or after RBD	Annual remaining-life calculations apply. This tool does not validate a ten-year election in this branch.	Confirm the existing method with the custodian. The longer remaining-life comparison and any child-only-minority endpoint still matter.	Internal Revenue Service

Which IRS divisors does this use?

Table I. Single Life Expectancy

Internal Revenue Service

Age	Divisor
0	84.6
1	83.7
2	82.8
3	81.8
4	80.8
5	79.8
6	78.8
7	77.9
8	76.9
9	75.9
10	74.9
11	73.9
12	72.9
13	71.9
14	70.9
15	69.9
16	69.0
17	68.0
18	67.0
19	66.0
20	65.0
21	64.1
22	63.1
23	62.1
24	61.1
25	60.2
26	59.2
27	58.2
28	57.3
29	56.3
30	55.3
31	54.4
32	53.4
33	52.5
34	51.5
35	50.5
36	49.6
37	48.6
38	47.7
39	46.7
40	45.7
41	44.8
42	43.8
43	42.9
44	41.9
45	41.0
46	40.0
47	39.0
48	38.1
49	37.1
50	36.2
51	35.3
52	34.3
53	33.4
54	32.5
55	31.6
56	30.6
57	29.8
58	28.9
59	28.0
60	27.1
61	26.2
62	25.4
63	24.5
64	23.7
65	22.9
66	22.0
67	21.2
68	20.4
69	19.6
70	18.8
71	18.0
72	17.2
73	16.4
74	15.6
75	14.8
76	14.1
77	13.3
78	12.6
79	11.9
80	11.2
81	10.5
82	9.9
83	9.3
84	8.7
85	8.1
86	7.6
87	7.1
88	6.6
89	6.1
90	5.7
91	5.3
92	4.9
93	4.6
94	4.3
95	4.0
96	3.7
97	3.4
98	3.2
99	3.0
100	2.8
101	2.6
102	2.5
103	2.3
104	2.2
105	2.1
106	2.1
107	2.1
108	2.0
109	2.0
110	2.0
111	2.0
112	2.0
113	1.9
114	1.9
115	1.8
116	1.8
117	1.6
118	1.4
119	1.1
120+	1.0

Table III. Uniform Lifetime

Internal Revenue Service

Age	Divisor
72	27.4
73	26.5
74	25.5
75	24.6
76	23.7
77	22.9
78	22.0
79	21.1
80	20.2
81	19.4
82	18.5
83	17.7
84	16.8
85	16.0
86	15.2
87	14.4
88	13.7
89	12.9
90	12.2
91	11.5
92	10.8
93	10.1
94	9.5
95	8.9
96	8.4
97	7.8
98	7.3
99	6.8
100	6.4
101	6.0
102	5.6
103	5.2
104	4.9
105	4.6
106	4.3
107	4.1
108	3.9
109	3.7
110	3.5
111	3.4
112	3.3
113	3.1
114	3.0
115	2.9
116	2.8
117	2.7
118	2.5
119	2.3
120 and over	2.0

Review benefit and tax paperwork

What should you check before using the result?

Does the ten-year rule mean no yearly withdrawals?

Not always. Annual withdrawals can apply when the owner died on or after the required beginning date. The ten-year endpoint still applies. Confirm the beneficiary category and account terms with the custodian.

Can this choose a spouse's distribution method?

No. A surviving spouse may have owner treatment and beneficiary treatment available. This tool describes those choices without selecting a method or amount. Ask the custodian or a tax professional before choosing.

Does the result show what remains to withdraw?

No. It shows the annual calculation from the prior December 31 balance, rounded up to a cent. It does not subtract withdrawals already taken or establish the current account value. Confirm the remaining amount with the custodian.

What happened to the missed-withdrawal relief?

Specified annual amounts received relief in 2021 through 2024. It requires no make-up amounts and does not extend the ten-year endpoint. Final rules apply from 2025. Shortfalls can attract 25% tax, sometimes reduced to 10% when correction conditions are met.

When should I calculate this again?

Return each year with the previous December 31 statement balance. Recheck after a beneficiary, account arrangement or custodian instruction changes. This version calculates the current annual amount for 2026. Future rows show dates and divisors, without projected dollar amounts.

How does this tool work?

1
What it does
Review the inherited IRA rule, this year's divisor and annual calculation, and the year-by-year schedule. Save a calendar, CSV or printed record.
2
How it decides
It uses the confirmed beneficiary category, the owner's required beginning date and the account's existing method. Annual factors use the appropriate initial Single Life entry, reduced for elapsed years. After-RBD calculations compare both remaining-life factors. Amounts use only the previous December 31 balance and round up to the next cent. Other eligible life-expectancy results show ten review years, not a ten-year payout deadline.
3
Your answers
Your answers stay in this browser. Anonymous tool-use counts contain no answers. A copied link includes the answers in its fragment. Share it only with people you choose.
4
What it is based on
It uses IRS Publication 590-B, its complete Single Life and Uniform Lifetime tables, and the final IRS regulations. We recheck the publication, table revision and current-year coverage every quarter. We recheck each official source at least once a year and update this page when one changes.
5
What it doesn't do
This is not tax or legal advice. It does not choose spouse treatment, elections, investments or tax strategies. It does not calculate an unpaid death-year remainder, current account value, future balances or penalties. Historical 2021 amounts and unsupported terminal factors need professional review. Talk with a lawyer in your state about legal questions. It covers the United States. This is general information, not legal, medical or financial advice.

Where do these facts come from?

Fact	Source	Checked
An IRA owner's required beginning date is April 1 after the calendar year the owner reaches the applicable age.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
For people born before July 1, 1949, the applicable RMD age is 70½.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
For people born July 1, 1949 through December 31, 1950, the applicable RMD age is 72.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The 2024 final regulations set age 73 for people born from 1951 through 1958.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The 2024 final regulations set age 75 for people born on or after January 1, 1960.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The 2024 final regulations reserve the 1959 cohort; the accompanying proposed regulations would use age 73.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
For the historical age-70½ cohort, RMDs began by April 1 after the calendar year the owner reached 70½.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
Eligible beneficiaries include a spouse, the owner's minor child, qualifying disabled or chronically ill people, and certain similarly aged beneficiaries.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
Eligible designated beneficiary classification generally uses the beneficiary's status at the owner's death.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The not-more-than-ten-years-younger test uses the owner's and beneficiary's exact dates of birth.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
For these distribution rules, a child reaches majority on the child's 21st birthday.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
A beneficiary eligible only as the owner's minor child has a full-payout deadline ten calendar years after reaching majority.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
Annual distributions continue after an owner's required beginning date, alongside an applicable ten-year full-payout requirement.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
After RBD, annual distributions continue each distribution calendar year until the interest is fully distributed.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The 2024 final RMD regulations apply for distribution calendar years beginning January 1, 2025.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
Roth IRA owners have no lifetime required minimum distributions.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
Beneficiary RMD rules treat a Roth IRA owner as having died before the required beginning date.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
Notice 2022-53 provided excise-tax relief for specified missed beneficiary RMDs in 2021 or 2022.	Internal Revenue Service (2022; section IV.C)	Oct 22, 2026
Notice 2023-54 extended excise-tax relief to specified missed beneficiary RMDs in 2023.	Internal Revenue Service (2023; section V.C)	Oct 22, 2026
Notice 2024-35 extended excise-tax relief to specified missed beneficiary RMDs in 2024.	Internal Revenue Service (2024; section IV.C)	Oct 22, 2026
Specified historical beneficiary relief requires no make-up RMDs and does not extend the original ten-year deadline.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The general excise tax on an RMD shortfall is 25% of the shortfall.	Internal Revenue Service (2025; Part IX, Waiver of tax for reasonable cause)	Oct 22, 2026
A 10% rate may apply when the shortfall distribution and a return reflecting the tax occur within the correction window.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
The correction window ends at the earliest deficiency notice, tax assessment, or statutory second-taxable-year endpoint.	Internal Revenue Service (2025; Part IX, Waiver of tax for reasonable cause)	Oct 22, 2026
The IRS can waive shortfall tax for reasonable error when the taxpayer takes reasonable corrective steps.	Internal Revenue Service (2025; Part IX, Waiver of tax for reasonable cause)	Oct 22, 2026
The IRA RMD balance is measured on December 31 of the preceding calendar year.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
A nonspouse beneficiary's initial life expectancy uses birthday age in the calendar year after the owner's death.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
A nonspouse beneficiary's initial life expectancy generally falls by one for each subsequent calendar year.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The owner's remaining life expectancy starts with death-year birthday age and falls by one each following calendar year.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
After RBD, a designated beneficiary generally uses the greater of the beneficiary's and owner's remaining life expectancies.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The 2021 or 2022 specified-RMD relief includes qualifying non-life-expectancy beneficiaries of owners who died on or after RBD.	Internal Revenue Service (2022; section IV.C)	Oct 22, 2026
The 2023 specified-RMD relief includes qualifying non-life-expectancy beneficiaries of owners who died on or after RBD.	Internal Revenue Service (2023; section V.C)	Oct 22, 2026
The 2024 specified-RMD relief includes qualifying non-life-expectancy beneficiaries of owners who died on or after RBD.	Internal Revenue Service (2024; section IV.C)	Oct 22, 2026
For pre-2022 deaths, ongoing life-expectancy distributions require the 2022 table reset rather than reusing old factors.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
An annual beneficiary RMD is generally due by December 31 of its distribution calendar year, including the first beneficiary distribution year.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
An employer plan may include optional distribution provisions that comply with federal required minimum distribution rules.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The checked IRS life-table reference is Publication 590-B, revision 2025.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
IRS Publication 590-B (2025) includes Table I, Single Life Expectancy, for beneficiaries.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
IRS Publication 590-B (2025) includes Table III, Uniform Lifetime.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
Both remaining-life calculations in the beneficiary divisor rules use the Single Life Table.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
A sole surviving spouse's beneficiary life expectancy is redetermined each distribution year during the spouse's life.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
A sole surviving-spouse IRA beneficiary may elect owner treatment rather than beneficiary treatment.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
Annual life-expectancy distributions continue after a qualifying minor child reaches majority, alongside the ten-year endpoint.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
The current life expectancy tables apply for distribution years beginning on or after January 1, 2022.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
For 2022 and later, a frozen life expectancy uses the current Single Life entry at the original relevant age, reduced for subsequent years.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
An RMD never exceeds the account balance on the distribution date.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
An older eligible beneficiary using the owner's remaining life expectancy must fully distribute when that divisor is one or less.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026
Uniform Lifetime Table III is an owner's table with an exception for a sole spouse beneficiary more than ten years younger.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
When the owner died before the required beginning date and the ten-year rule applies, no distribution is required before the tenth year.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
An eligible beneficiary of an owner who died before the required beginning date generally starts life-expectancy distributions in the following year.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
The IRS directs beneficiaries to review the IRA plan documents or consult the custodian about the particular account's payout provisions.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
IRAs with several beneficiaries or a named trust have additional beneficiary rules.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
Successor beneficiaries can have a ten-year endpoint measured from the beneficiary's death or from the original owner's death.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
If the inherited IRA's ten-year rule applies, the account must be emptied by December 31 of the year containing the tenth anniversary of the owner's death.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
The inherited IRA ten-year rule depends on the beneficiary category and, for an eligible beneficiary's election, the owner's required beginning date.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
If an IRA owner died on or after the required beginning date, beneficiaries are responsible for the owner's required minimum distribution for the year of death.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
An IRA owner who died before the required beginning date has no required minimum distribution for the year of death.	Internal Revenue Service (Publication 590-B (2025))	Oct 22, 2026
The CARES Act waived required minimum distributions from defined contribution plans and IRAs for 2020.	Internal Revenue Service (Notice 2020-51; CARES Act section 2203, Internal Revenue Code section 401(a)(9)(I)(i))	Oct 22, 2026
From 2025, automatic excise-tax relief can apply to a year-of-death RMD shortfall corrected by the regulation's later deadline.	Internal Revenue Service (2024 final regulations, preamble, full distribution required in certain circumstances)	Oct 22, 2026

Facts approved by the Plan Before You Die editor.

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Calculate inherited IRA withdrawals

Which inherited IRA rule could apply?

What do your answers show?

Which rules does this tool use?

Which IRS divisors does this use?

What should you check before using the result?

How does this tool work?

Where do these facts come from?

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