Inherited IRA 10-Year Withdrawal Calculator (2026)

The SECURE Act gives most beneficiaries 10 years to deplete an inherited IRA — but doesn't dictate how. This calculator compares three withdrawal strategies side-by-side with a year-by-year tax estimate, using 2026 federal income tax brackets (IRS Rev. Proc. 2025-32).

The three strategies

Strategy A — Equal annual withdrawals

A level payment each year calculated to exhaust the account by year 10, accounting for ongoing growth. Predictable and simple to execute. May not be optimal if your income changes significantly across the window.

Strategy B — Front-loaded

Higher withdrawals in years 1–5 (set at 1.5× the equal payment), lower in years 6–10. Useful when you expect income to rise later — your own RMDs beginning, Social Security claiming, or you have a current lower-income gap year you want to exploit now.

Strategy C — Deferred (year-10 sweep)

No voluntary withdrawals in years 1–9; the full account balance is taken in year 10. Maximizes growth inside the IRA but concentrates all ordinary income in a single tax year. High risk of bracket spike, IRMAA surcharge, and Social Security benefit taxation. Not available to Group B beneficiaries — they must take annual RMDs.

How the tax estimate works

For each year, the calculator stacks the withdrawal on top of your entered "other income" and computes incremental federal tax using 2026 brackets (IRS Rev. Proc. 2025-32, as adjusted by OBBBA). This captures the bracket-stacking effect — the marginal rate on the withdrawal depends on where you already are in the brackets. For years before the transition year, the calculator uses your current income; for years at and after, future income.

Estimates are for federal ordinary income tax only. State income taxes, AMT, IRMAA Medicare surcharges, Social Security provisional income effects, and investment return variability are not included. Not investment or tax advice.