Do I have to take annual RMDs from an inherited IRA under the 10-year rule?

It depends on when the original owner died. If they died on or after their required beginning date (had started RMDs), most non-spouse beneficiaries must take annual RMDs in years 1-9 AND empty the account by year 10. If they died before their required beginning date, there are no annual RMDs — you just empty the account by the end of year 10.

What is the penalty for missing an inherited IRA RMD?

The excise tax is 25% of the amount you failed to withdraw, reduced to 10% if you correct it within the IRS correction window. You report it on Form 5329.

Which IRS table is used for inherited IRA RMDs?

The IRS Single Life Expectancy Table. Your life-expectancy factor is set in the year after death based on your age, then reduced by 1.0 each following year.

Inherited IRA RMD Calculator (10-Year Rule)

Inherited an IRA after 2019? Find out whether you owe annual RMDs in years 1–9, your year-by-year minimum withdrawals, and the deadline to empty the account — using the IRS Single Life Expectancy Table.

Did the original owner die on or after their RMD age (had they started RMDs)?

This is the key branch. "After" = annual RMDs in years 1–9. "Before" = empty by year 10 only.

Inherited IRA balance (most recent Dec 31)

Your age at the end of the year after the owner died

Year the original owner died

Expected annual return (for the projection)

How the inherited IRA 10-year rule works

Under the SECURE Act, most non-spouse beneficiaries who inherit an IRA must fully withdraw the account within 10 years. The July 2024 final regulations added a twist that confuses almost everyone:

Owner died on/after their required beginning date (RBD): you must take annual RMDs in years 1–9, and still empty the account by the end of year 10.
Owner died before their RBD: no annual RMDs — you simply have to empty the account by the end of year 10 (withdraw any amount, any year).

How the annual RMD is figured

Your life-expectancy factor comes from the IRS Single Life Expectancy Table, based on your age in the year after death. That factor is then reduced by 1.0 every following year (the “subtract-one” method). Each year’s RMD = prior 12/31 balance ÷ that year’s factor.

The 25% penalty

Miss a required withdrawal and the IRS charges a 25% excise tax on the shortfall (reduced to 10% if you fix it within the correction window), reported on Form 5329.

FAQ

Does this apply to spouses?

No. Surviving spouses have far more options (spousal rollover, treat-as-own). This tool covers non-spouse designated beneficiaries subject to the 10-year rule.

What about minor children, disabled, or chronically ill beneficiaries?

These are “eligible designated beneficiaries” (EDBs) with special rules and are not covered by the standard 10-year schedule here.

What is the “required beginning date”?

Generally April 1 of the year after the owner reaches RMD age (73 under current law). If they were already taking RMDs, they died on/after their RBD.

Is this official tax advice?

No — it’s a free estimate using public IRS tables. Confirm your situation with a tax professional or IRS Publication 590-B.

Related calculator

Withdrawals from an inherited IRA raise your MAGI — which can push your Medicare premiums into a higher bracket. Check it: 2026 Medicare IRMAA Calculator →

This tool provides a general estimate using the IRS Single Life Expectancy Table (effective 2022, per 26 CFR 1.401(a)(9)-9) and SECURE Act rules. It is not financial, tax, or legal advice, does not cover spouses or eligible designated beneficiaries, and ignores state rules. Verify with a tax professional or IRS Publication 590-B. Figures last verified for the 2025–2026 plan years.