Inherited IRA RMD Calculator 2026 — 10-Year Rule

2026 New

Work out the required minimum distribution on an inherited IRA: the 10-year rule, annual RMDs when the owner died after the required beginning date, life expectancy for eligible beneficiaries, and the deadline.

By Konstantin Iakovlev · Updated September 2026 · Source: IRS Publication 590-B (2025) and the final RMD regulations (T.D. 10001)

Account type
$

RMD for 2026

$11,363.64

Divisor

35.2

Account must be empty by

Dec 31, 2034

How the rules apply

Owner's applicable age70½
Required beginning dateApril 1, 2016
Owner diedOn or after the required beginning date
Beneficiary classDesignated beneficiary, not an eligible one
Divisor sourceYour life expectancy, set in the year after death and reduced by 1 each year
First year an RMD can be due2025
RMD for 2026$11,363.64

The owner died on or after the required beginning date, so you take an annual RMD in years 1 to 9 and withdraw the rest by December 31 of the 10th year.

If the owner had not taken the full 2024 RMD, you must take the rest by December 31, 2024: the owner's December 31, 2023 balance divided by 21.1 (Uniform Lifetime Table at age 79).

Annual RMDs were also due for 2025. A missed one owes a 25% excise tax on the shortfall, cut to 10% if you take it and file Form 5329 within the correction window; you can also ask the IRS to waive it for reasonable error.

Withdrawal schedule at 5.0% growth

YearYour ageDivisorBalance Jan 1Minimum withdrawal
20265135.2$400,000.00$11,363.64
20275234.2$408,068.18$11,931.82
20285333.2$415,943.18$12,528.41
20295432.2$423,585.51$13,154.83
20305531.2$430,952.22$13,812.57
20315630.2$437,996.63$14,503.20
20325729.2$444,668.10$15,228.36
20335828.2$450,911.73$15,989.78
203459—$456,668.05$456,668.05 (all)

Minimums only: you can always withdraw more, but extra withdrawals do not count toward later years. Traditional IRA withdrawals are taxed as ordinary income, so spreading them over the 10 years usually costs less tax than one large withdrawal at the end. Qualified Roth withdrawals are tax-free. RMD calculator for your own IRA

Use the Inherited IRA RMD Calculator 2026 — 10-Year Rule above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Since 2020 an inherited IRA follows one of several schedules, and which one applies depends on two facts: who you are, and whether the owner died before or after their required beginning date. That date is April 1 of the year after the owner reached 73, or 75 for owners born in 1960 or later. A surviving spouse, the owner's minor child, a disabled or chronically ill beneficiary and anyone not more than 10 years younger than the owner are eligible designated beneficiaries, and they can still stretch withdrawals over their life expectancy. Everyone else faces the 10-year rule.

The final regulations issued in July 2024 settled the question that had confused beneficiaries since 2020. If the owner had already reached the required beginning date, a non-eligible beneficiary must take an annual RMD in years 1 to 9 and empty the account by December 31 of year 10. The divisor is the beneficiary's life expectancy from the IRS Single Life Table, set at their age in the year after death and reduced by one each year, or the owner's remaining life expectancy if that is longer. If the owner died before the required beginning date, or the account is a Roth IRA, nothing is due until the 10th year.

IRS Notices 2022-53, 2023-54 and 2024-35 waived the penalty for missed annual RMDs for 2021 through 2024, but they did not reset the clock: an owner who died in 2020 still means an empty account by the end of 2030. Annual RMDs have been required since 2025. Each RMD is the prior December 31 balance divided by that year's divisor. A missed RMD costs a 25% excise tax on the shortfall, reduced to 10% when it is corrected in time.

Example: Adult Child Inheriting a Traditional IRA in 2024

  1. 1 Input: a parent born May 10, 1945 died March 15, 2024, leaving a traditional IRA to a child born August 20, 1975. The balance on December 31, 2025 is $400,000.
  2. 2 Status: the parent reached 70½ in 2015, so the required beginning date was April 1, 2016 and the death came after it. The child is more than 10 years younger, so they are a designated beneficiary but not an eligible one: annual RMDs plus the 10-year deadline.
  3. 3 Divisor: the child is 50 in 2025 and the Single Life Table gives 36.2. One is subtracted each year, so the 2026 divisor is 35.2. The parent's remaining life expectancy (11.9 at age 79, minus 2 = 9.9) is shorter, so the child's is used.
  4. 4 Result: the 2026 RMD is $400,000 ÷ 35.2 = $11,363.64. The 2025 RMD was also required, since no waiver covers deaths in 2024, and whatever is left must be withdrawn by December 31, 2034.

Source: IRS Publication 590-B (2025) and the final RMD regulations (T.D. 10001) · Last updated: September 2026

Frequently Asked Questions

Do I have to take an RMD every year from an inherited IRA under the 10-year rule?
Only if the owner died on or after their required beginning date. Then a beneficiary who is not an eligible designated beneficiary takes an annual RMD in years 1 to 9 and empties the account in year 10. If the owner died before that date, or the account is a Roth IRA, nothing is required until the 10th year.
What if I missed inherited IRA RMDs for 2021-2024?
IRS Notices 2022-53, 2023-54 and 2024-35 waived the excise tax on those years when the owner died in 2020-2023, and nothing has to be made up. The 10-year deadline did not move, and annual RMDs are required from 2025.
Who is an eligible designated beneficiary?
A surviving spouse, the owner's own child under 21, a disabled or chronically ill person, and anyone not more than 10 years younger than the owner. They can take withdrawals over their life expectancy instead of emptying the account within 10 years; a minor child switches to the 10-year rule at 21.
What is the penalty for missing an inherited IRA RMD?
A 25% excise tax on the amount not withdrawn, reduced to 10% if you take the shortfall and file Form 5329 within the correction window. You can also ask for a waiver for reasonable error on Form 5329.

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