Transparent method
The formula
Worked example
Example inputs
How to interpret the result
The distribution rules for an inherited IRA depend heavily on the beneficiary's specific category, spouse, minor child, other eligible designated beneficiary, or a beneficiary subject to a shorter mandatory distribution window, and using the wrong category's factor or timeline produces a materially wrong required distribution.
Before you rely on it
What to check
Confirm your specific beneficiary category and the current official distribution rules that apply to it before using any general factor, since the rules genuinely differ by category and have changed in recent years.
The common error
Where people go wrong with inherited IRA RMD calculator
Applying a generic RMD factor or timeline to an inherited IRA without confirming the specific beneficiary category involved. The rules differ meaningfully by category, and using the wrong one produces a distribution amount or timeline that doesn't match the actual legal requirement.
Sensitivity evidence
How prior year-end balance changes the required minimum distribution
| Prior year-end balance | Required minimum distribution | Estimated withholding |
|---|---|---|
| $600,000 | $22,642 | $3,396 |
| $675,000 | $25,472 | $3,821 |
| $750,000worked example | $28,302 | $4,245 |
| $825,000 | $31,132 | $4,670 |
| $900,000 | $33,962 | $5,094 |
Every input, tested
Which input moves the required minimum distribution most
| Input | Tested from | To | Required minimum distribution at each end | Swing |
|---|---|---|---|---|
| Prior year-end balance | $675,000 | $825,000 | $25,472 to $31,132 | $5,660 (20%) |
| IRS distribution-period factor | 24 | 29 | $31,250 to $25,862 | $5,388 (19%) |
| Federal withholding rate | 13.0% | 17.0% | $28,302 to $28,302 | none |
Two variables at once
Required minimum distribution by prior year-end balance and IRS distribution-period factor
| Prior year-end balance \ IRS distribution-period factor | 21 | 27 | 32 |
|---|---|---|---|
| $600,000 | $28,571 | $22,222 | $18,750 |
| $675,000 | $32,143 | $25,000 | $21,094 |
| $750,000 | $35,714 | $27,778 | $23,438 |
| $825,000 | $39,286 | $30,556 | $25,781 |
| $900,000 | $42,857 | $33,333 | $28,125 |
Step by step
The worked example, input by input
| Input | Value used |
|---|---|
| Prior year-end balance | $750,000 |
| IRS distribution-period factor | 26.5 |
| Federal withholding rate | 15.0% |
| Required minimum distribution | $28,302 |
| Estimated withholding | $4,245 |
Where the inputs come from
Prior year-end balance is the inherited account's value at the end of last year. The factor comes from the IRS Single Life Expectancy Table for beneficiaries who can use life expectancy, reduced by one each year after the first, and it differs from the factor used by an account owner. Which factor applies depends on whether you are a spouse, a minor child, a disabled or chronically ill person or someone more than ten years younger than the owner.
When the result stops applying
Inherited account rules are among the most complicated in retirement law and changed under the SECURE Act and later IRS guidance. The correct factor and deadline depend on the beneficiary category, the date of death and whether the owner had reached the RMD age. Roth inherited accounts have no tax on qualified withdrawals but still have a deadline. Confirm the rules with the custodian or a tax professional.
What to compare it with
The inherited IRA 10-year distribution calculator models a level withdrawal across the window, and the RMD calculator handles the owner's own distributions. Consider the tax bracket effect with the Roth bracket fill page. If you inherit from a spouse, treating the account as your own can produce a different schedule.
People also ask
Frequently asked questions
What is the 10-year rule?
Most non-spouse beneficiaries must withdraw the whole inherited account by the end of the tenth year after the owner's death, with annual RMDs required in some cases.
Who can stretch withdrawals over their lifetime?
Eligible designated beneficiaries: a surviving spouse, a minor child of the owner, a disabled or chronically ill person, and someone not more than ten years younger than the owner.
Is an inherited Roth IRA taxable?
Qualified withdrawals are generally tax free, but the account still must follow the distribution deadline for the beneficiary category.