Inherited IRA Annual RMD Calculator (2026)
If you inherited a traditional IRA from someone who died after their Required Beginning Date — meaning they had already started taking required minimum distributions — you must take annual RMDs during years 1 through 9 of your 10-year window. This rule was finalized by IRS T.D. 10001 in July 2024.1
This calculator computes your 2026 annual RMD using the IRS Single Life Expectancy Table (Pub 590-B, Table I, 2022 update) and projects the full remaining distribution schedule.
How inherited IRA annual RMDs are calculated
Step 1 — Determine your initial life expectancy factor
Find your age on your birthday in the year after the owner died. Look up that age in IRS Publication 590-B, Table I (Single Life Expectancy).3 This is your initial factor — it does not reset in future years.
Step 2 — Reduce by 1 each year
Each subsequent year, subtract 1 from the prior year's factor. You never look up your current age again — the reduction is strictly −1 per year per IRC § 401(a)(9) and the Single Life Table mechanics.
Step 3 — Divide
Divide the account balance as of December 31 of the prior year by your factor for the current year.
Required Beginning Date by birth year
The RBD is the date by which the IRA owner must have started taking required minimum distributions. Whether the owner died before or after this date determines your annual RMD obligation.2
| Owner's birth year | RMD age | Approximate Required Beginning Date |
|---|---|---|
| Before July 1, 1949 | 70½ | April 1 of the year after turning 70½ |
| July 1, 1949 – Dec 31, 1950 | 72 | April 1 of the year after turning 72 |
| 1951–1959 | 73 (SECURE 2.0) | April 1 of the year after turning 73 |
| 1960 or later | 75 (SECURE 2.0) | April 1 of the year after turning 75 |
If the owner died before their RBD (or in the same calendar year but before April 1), annual RMDs are not required — only full depletion by the end of year 10. If the owner died after their RBD, annual RMDs apply in years 1–9.
Penalty for missed inherited IRA RMDs
Failing to take a required annual distribution triggers a 25% excise tax on the shortfall under IRC § 4974. If you correct the miss within the correction window (by the second tax return due date after the missed year), the rate drops to 10% per SECURE 2.0 § 302. Full missed-RMD remediation guide →
2021–2024 IRS waivers have ended
IRS Notices 2022-53, 2023-54, and 2024-35 waived the 25% excise tax for missed annual RMDs in years 2021–2024 while final regulations were pending. Those waivers expired. For 2025 and later, annual RMDs from post-RBD inherited accounts are required and penalties apply. Full RMD rules guide →
Related tools and guides
- Inherited IRA RMD Rules — pre-RBD vs. post-RBD explained in full
- 10-Year Withdrawal Optimizer — compare equal, front-loaded, and back-loaded strategies
- Roth Conversion Coordinator — model own-IRA Roth conversions alongside inherited withdrawals
- Missed an Inherited IRA RMD? — Form 5329, penalty, waiver request
- SECURE Act 10-Year Rule Explained
- Eligible Designated Beneficiaries — who still qualifies for the stretch IRA
- Inherited IRA Tax Strategies — six ways to reduce the tax hit
- Inherited IRA Complete Guide
Get your full 10-year RMD schedule modeled
Annual RMDs are just the floor — bracket coordination, Roth conversions from your own IRA, QCDs at 70½, and IRMAA planning often move the needle far more than the minimum amount. A fee-only specialist runs your actual numbers. Free match.
Sources
- IRS T.D. 10001 (July 2024) — final regulations requiring annual RMDs for inherited IRAs when decedent died after Required Beginning Date. IRS: RMDs for IRA Beneficiaries
- IRC § 401(a)(9)(C); SECURE Act (2019) § 114 (raised RMD age to 72); SECURE 2.0 Act (2022) § 107 (raised to 73 for born 1951–1959, 75 for born 1960+). IRS: Retirement Topics — Required Minimum Distributions
- IRS Publication 590-B (2025), Appendix B, Table I — Single Life Expectancy, effective for distribution calendar years beginning on or after January 1, 2022 per T.D. 9930. IRS Publication 590-B (2025)
- IRC § 4974; SECURE 2.0 Act (2022) § 302 — reduced missed-RMD excise tax from 25% to 10% when corrected within correction window. IRS Notices 2022-53, 2023-54, 2024-35 (2021–2024 waivers, now expired). IRS Publication 590-B
Single Life Expectancy Table values verified against IRS Publication 590-B (2025) and Fidelity's published Single Life Expectancy Table. Values effective January 1, 2022 per T.D. 9930, reflecting updated mortality tables under Rev. Reg. § 1.401(a)(9)-9. Verified May 2026.