Retirement calculator

Free beneficiary rmd calculator

Estimate the required minimum distribution on an inherited IRA and see how the SECURE Act 10-year rule applies — updated live, as you type.

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Starting balance

Annual withdrawal

Expected return

Result

Your money lasts

23 yr 9 mo

Withdrawing $40,000 a year from $500,000 at 6%, the balance reaches zero in about 23.8 years.

First-year interest$30,000

Total withdrawn$951,844

Withdrawal rate8%

Depletion timeline

Year	Start balance	+ Growth	− Withdrawal	End balance
1	$500,000	$30,000	$40,000	$490,000
2	$490,000	$29,400	$40,000	$479,400
4	$468,164	$28,090	$40,000	$456,254
7	$430,247	$25,815	$40,000	$416,062
10	$385,087	$23,105	$40,000	$368,192
13	$331,301	$19,878	$40,000	$311,179
16	$267,240	$16,034	$40,000	$243,275
19	$190,943	$11,457	$40,000	$162,400
22	$100,073	$6,004	$40,000	$66,077
24	$30,042	$1,803	$31,844	$0

Estimates only, on a constant return and fixed withdrawal. Not financial advice.

Results are estimates. Consult a professional.

Definition

What is a beneficiary RMD on an inherited IRA?

A beneficiary RMD is the amount you must withdraw each year from a retirement account you inherited from someone else. This beneficiary RMD calculator estimates that figure the same way an owner's RMD is found — balance divided by a life-expectancy divisor — but the rules for who must take one, and how fast the whole account must be emptied, changed dramatically under the SECURE Act.

The single biggest change is the 10-year rule: most non-spouse beneficiaries who inherited after 2019 must fully drain the inherited IRA or 401(k) within ten years of the original owner's death. Some of those beneficiaries also owe an annual RMD inside that window, while a protected group of "eligible designated beneficiaries" can still stretch withdrawals over their own life expectancy.

A retirement account you receive as a beneficiary; it keeps its tax character but follows beneficiary distribution rules, not your own.

The SECURE Act rule requiring most non-eligible designated beneficiaries to empty the account by December 31 of the 10th year after the owner's death.

A protected category — surviving spouse, minor child of the owner, disabled or chronically ill person, or someone not more than 10 years younger — who may still stretch RMDs over life expectancy.

The IRS table beneficiaries use to find their divisor, distinct from the owner's Uniform Lifetime Table.

The rules

The SECURE Act 10-year rule and who it applies to

Before 2020 almost any beneficiary could "stretch" an inherited IRA, taking small annual RMDs over their own lifetime. The SECURE Act ended that for most non-spouse heirs. Where a beneficiary lands now depends on their category:

Non-eligible designated beneficiaries (most adult children, grandchildren, and other non-spouse individuals) — subject to the 10-year rule: the account must be fully distributed by the end of the 10th year after death.
Eligible designated beneficiaries (surviving spouse, the owner's minor child until majority, disabled or chronically ill individuals, and anyone not more than 10 years younger than the owner) — may still take annual RMDs over their own life expectancy.
Non-individual beneficiaries (most estates and non-qualifying trusts) — generally use the 5-year rule if the owner died before their required beginning date.

IRS regulations finalized in 2024 confirmed that when the original owner had already started RMDs, non-eligible beneficiaries must also take an annual RMD in years 1–9 — not just empty the account by year 10. The IRS waived enforcement penalties for missed annual amounts in 2021–2024 while the rule was being clarified.

IRS — Retirement topics: Required minimum distributions, beneficiary rules and the 10-year payout period under the SECURE Act.

Formula

How a beneficiary RMD is calculated

When an annual beneficiary RMD is required, the math is the familiar division — but a beneficiary stretching over life expectancy uses the Single Life Expectancy Table, not the owner's Uniform Lifetime Table.

Beneficiary RMD = prior-year-end balance ÷ life-expectancy divisor

Stretch (EDB): divisor from the Single Life Expectancy Table, reduced by 1 each year

10-year rule: account fully emptied by year 10

This calculator divides the balance by a life-expectancy divisor to give you a representative annual amount. Because the correct divisor depends on your exact beneficiary category, age, and the year of death, treat the result as a planning estimate and confirm your table and divisor with the IRS guidance below.

Worked example

A worked beneficiary RMD example

Example: $500,000 inherited IRA, life-expectancy divisor 24.6

Marcus inherited an IRA worth $500,000 at the prior year end. Using a life-expectancy divisor of 24.6 for the annual amount, here is the figure the calculator returns.

Step 1 — Take the prior-year-end balance

The inherited IRA was worth $500,000 on December 31 of the prior year.

Step 2 — Divide by the divisor

Beneficiary RMD = 500,000 ÷ 24.6

Beneficiary RMD = 20,325.20

$20,325.20 annual beneficiary RMD

This is the representative annual withdrawal the calculator returns. If Marcus is subject to the 10-year rule, he must also have the entire balance distributed by the end of the 10th year after death, regardless of the yearly minimums.

Note that a true Single Life Expectancy divisor is usually smaller than the owner's Uniform Lifetime divisor at the same age, so an actual beneficiary RMD is often larger than the owner's equivalent. Use the result here for scale and confirm your exact divisor from the IRS table.

Reference

Inherited account rules by beneficiary type

Beneficiary type	Payout rule	Annual RMD?
Surviving spouse	Treat as own IRA, or stretch over life expectancy	Yes, on owner's schedule or life expectancy
Minor child of owner (EDB)	Stretch until majority, then 10-year rule begins	Yes, until age of majority
Disabled / chronically ill (EDB)	Stretch over own life expectancy	Yes
Beneficiary ≤10 yrs younger (EDB)	Stretch over own life expectancy	Yes
Other non-spouse individual	10-year rule	Sometimes (if owner had begun RMDs)
Estate / non-qualifying trust	5-year rule (death before RBD)	No annual amount; empty by year 5

Summary of SECURE Act inherited-account rules. Confirm your category and the year of death with IRS guidance.

IRS Publication 590-B — Distributions from IRAs, including the Single Life Expectancy Table and beneficiary distribution rules.

Gotchas

Common inherited-IRA mistakes

Rolling an inherited non-spouse IRA into your own. Only a surviving spouse can do that; a non-spouse who does triggers an immediate full taxable distribution.
Assuming the 10-year rule means "no withdrawals until year 10." If the owner had already started RMDs, you likely owe an annual RMD in years 1–9 too.
Using the Uniform Lifetime Table. Beneficiaries stretching over life expectancy use the Single Life Expectancy Table, which gives a smaller divisor and larger RMD.
Mixing inherited and personal IRAs. Inherited-account RMDs cannot be aggregated with your own IRAs.
Ignoring the year-10 deadline. Missing the full payout by December 31 of the 10th year exposes the shortfall to the excise tax.

Accuracy

Accuracy, assumptions, and sources

This beneficiary RMD calculator divides the balance you enter by a life-expectancy divisor to estimate an annual inherited-account withdrawal. Inherited-account rules are among the most complex in the tax code — the correct method depends on your beneficiary category, the owner's age at death, and whether death occurred before or after the required beginning date. Treat this as a planning estimate, not tax advice, and confirm your exact table, divisor, and payout rule with a tax professional and the IRS sources below.

IRS — Retirement topics: Required minimum distributions (RMDs), beneficiary and 10-year rules.IRS Publication 590-B — Distributions from Individual Retirement Arrangements (IRAs).

Questions

Frequently asked questions about the free beneficiary rmd calculator

A beneficiary RMD calculator is a free online tool that helps you calculate RMDs for an inherited IRA. Inherited IRA RMD rules changed with SECURE Act — most non-spouses must empty within 10 years. It runs entirely in your browser with instant results and no sign-up.

Most non-spouse beneficiaries who inherited a retirement account after 2019 must empty it by December 31 of the 10th year after the original owner's death. If the owner had already begun taking RMDs, the beneficiary also owes an annual RMD in years 1 through 9, not just a full payout by year 10.

Eligible designated beneficiaries can still stretch withdrawals over their own life expectancy: a surviving spouse, the owner's minor child (until majority), a disabled or chronically ill person, and anyone not more than 10 years younger than the owner.

It depends on your category. Eligible designated beneficiaries take an annual RMD over life expectancy. Non-eligible beneficiaries under the 10-year rule owe annual RMDs only if the owner had already started taking them; otherwise they just need the account emptied by year 10.

Beneficiaries stretching over life expectancy use the IRS Single Life Expectancy Table, not the owner's Uniform Lifetime Table. The Single Life divisor is smaller, so a beneficiary's RMD is often larger than an owner's at the same age.

No. Only a surviving spouse can treat an inherited IRA as their own. A non-spouse who rolls it into a personal IRA triggers an immediate, fully taxable distribution of the whole account.

About

About this beneficiary RMD calculator

This beneficiary RMD calculator estimates the annual minimum you must withdraw from a retirement account you inherited. It divides the balance by a life-expectancy divisor, and the page explains the SECURE Act 10-year rule plus the eligible-designated-beneficiary exceptions that decide which method applies to you.

Explore the rest of our retirement calculators or the complete calculators directory. Inherited-account rules are complex, so treat the result as a planning estimate, not tax advice.