Inherited IRA Distribution Calculator
The SECURE Act of 2019 changed the rules for inherited IRAs significantly. Most non-spouse beneficiaries must now empty inherited IRAs within 10 years. Eligible Designated Beneficiaries (spouses, minor children, disabled or chronically ill individuals, and those within 10 years of the owner's age) may still use life expectancy distributions. This calculator helps you estimate annual distributions under each method, so you can plan withdrawals strategically to minimize tax.
Distribution rules and formulas
10-Year Rule: no annual RMD required; full balance must be withdrawn by end of year 10
Life Expectancy Method: RMD(y) = Balance(y-1) / Distribution Period(y)
Distribution Period: from IRS Single Life Expectancy Table (Pub. 590-B, Table I)
Period decreases by 1 each year after the initial year
Under the 10-year rule, this calculator shows equal distributions over 10 years as an illustrative strategy (any pattern is allowed, as long as the account is empty by year 10). The life expectancy method uses the IRS Single Life Expectancy Table.
Key rules for inherited IRAs
- Non-spouse beneficiaries inheriting after December 31, 2019, must empty the account within 10 years (SECURE Act).
- If the original owner died after their RMD start date, the IRS now requires annual RMDs in years 1-9 under the 10-year rule (per final IRS regulations 2024).
- Eligible Designated Beneficiaries may use the life expectancy method and stretch distributions over their lifetime.
- Surviving spouses can roll the inherited IRA into their own IRA to delay distributions further.
- Inherited Roth IRA distributions are tax-free (if Roth was at least 5 years old); inherited traditional IRA distributions are taxable as ordinary income.
Inherited IRA: frequently asked questions
What is the 10-year rule for inherited IRAs?
The SECURE Act of 2019 requires most non-spouse beneficiaries who inherit IRAs after December 31, 2019, to withdraw the entire account balance within 10 years of the original owner's death. There are no required annual distributions within the 10 years; you just must empty the account by the end of year 10.
Who is an Eligible Designated Beneficiary (EDB) exempt from the 10-year rule?
Eligible Designated Beneficiaries can use the old Stretch IRA rules (life expectancy distributions instead of the 10-year rule). EDBs include: surviving spouses, minor children of the owner (until they reach the age of majority), disabled individuals, chronically ill individuals, and beneficiaries not more than 10 years younger than the owner.
Can a surviving spouse roll an inherited IRA into their own IRA?
Yes. Surviving spouses have the unique option of rolling the inherited IRA into their own IRA or treating it as their own. This is usually advantageous because they can delay RMDs until their own RMD age and use their own life expectancy table, which typically produces lower required distributions.
Are distributions from an inherited IRA taxable?
Distributions from an inherited traditional IRA are taxable as ordinary income in the year received. Distributions from an inherited Roth IRA are generally tax-free, provided the Roth was at least 5 years old when the original owner died. You cannot avoid the tax by not taking the distribution; you must take it or face a 25% penalty.
What table do I use if I am an EDB taking life expectancy distributions?
Eligible Designated Beneficiaries use the Single Life Expectancy Table from IRS Publication 590-B (Appendix B, Table I). You use your age in the year after the owner's death to find your initial distribution period, then reduce it by 1 each subsequent year.
Official sources
- IRS Publication 590-B: Distributions from Individual Retirement Arrangements.
- SECURE Act of 2019 (Pub. L. 116-94): Setting Every Community Up for Retirement Enhancement Act.
- IRS Notice 2023-75: RMD relief for inherited IRAs under the 10-year rule.
Reviewed by the CalculatorHub team, edited by James Graham, 14 June 2026. See our methodology.