Inherited IRA RMD Calculator
Calculate required minimum distributions for inherited IRAs under SECURE Act 2.0 rules. Determine if the 10-year rule or life expectancy stretch applies.
RBD age is currently 73. Uses IRS Single Life Expectancy Table (2022+).
Inherited IRA Details
Balance as of December 31 of year before first RMD
Most non-spouse beneficiaries (adult children, siblings, etc.)
This determines if annual RMDs are required during the 10-year period
Enter inherited IRA details to calculate the distribution schedule.
SECURE Act 2.0 Beneficiary Categories
Eligible Designated Beneficiaries (EDBs)
Can use life expectancy "stretch" method:
- 1.Surviving spouse
- 2.Minor children of deceased (until age 21)
- 3.Disabled individuals
- 4.Chronically ill individuals
- 5.Beneficiaries not more than 10 years younger than deceased
Non-Eligible Designated Beneficiaries
Subject to 10-year rule:
- •Adult children
- •Grandchildren
- •Siblings
- •Friends
- •Trusts (in most cases)
If owner died after RBD, annual RMDs required within 10-year period.
Understanding Inherited IRA Rules
The SECURE Act of 2019 and SECURE 2.0 Act of 2022 significantly changed how inherited IRAs must be distributed. The old "stretch IRA" strategy that allowed beneficiaries to take distributions over their lifetime is now limited to specific categories of beneficiaries.
The 10-Year Rule Explained
Most non-spouse beneficiaries must now withdraw all inherited IRA funds within 10 years of the original owner's death. The critical detail is whether annual RMDs are required during that 10-year period.
Owner Died Before RBD
No annual RMDs required. Beneficiary has flexibility to take distributions in any amount, any year—as long as the account is empty by December 31 of the 10th year after death.
Owner Died After RBD
Annual RMDs are required each year, calculated using the beneficiary's life expectancy. The account must still be fully distributed by year 10.
Planning Strategies
- Tax Bracket Management: When no annual RMD is required, consider spreading distributions to stay in lower tax brackets.
- Roth Conversion Planning: Beneficiaries cannot convert inherited IRAs, but original owners can convert before death to leave tax-free Roth assets.
- Charitable Giving: QCDs from inherited IRAs can satisfy RMDs for beneficiaries over 70.5 and reduce taxable income.
Automate Your Client Calculations
Systemaic builds AI-powered operations systems for RIAs. From client onboarding to reporting workflows, we help advisory firms scale without adding headcount.
Schedule an Operations Audit