Inherited IRA Calculator
Calculate your required distributions from an inherited IRA. See which rule applies (10-year, stretch, or 5-year), get a year-by-year RMD schedule, and find the optimal withdrawal strategy to minimize taxes.
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How to Use This Calculator
My Required Distributions tab
The default tab. Enter your inherited IRA balance, your age, the original owner's age at death, your relationship to the deceased, and the account type (Traditional or Roth). The calculator determines which distribution rule applies — 10-year rule, stretch, or 5-year — and builds a year-by-year RMD schedule with tax impact estimates.
Optimal Withdrawal Strategy tab
If you're subject to the 10-year rule, this tab helps you minimize total tax. Compare even distribution, front-loading (take more in low-income years), back-loading (defer to later), and bracket surfing (fill up to a target bracket each year). The calculator finds the strategy that saves you the most.
Eligible Designated Beneficiary tab
If you qualify as an EDB — surviving spouse, minor child, disabled, chronically ill, or not more than 10 years younger — you can stretch distributions over your life expectancy. This tab shows your annual RMD schedule, spouse-specific options (rollover, treat as own), and minor child timing.
Rules Decision Tree
→ Yes → Stretch over life expectancy
→ No → Go to step 2
2. Is the beneficiary a designated beneficiary (named individual)?
→ Yes → 10-year rule (must empty by Dec 31 of year 10)
• If owner died after RBD: annual RMDs required in years 1-9
• If owner died before RBD: no annual RMDs, just empty by year 10
→ No (estate, charity, non-designated) → 5-year rule or life expectancy of deceased
Share your result
Every input is encoded in the URL. Click Share to send your exact scenario to a financial advisor, spouse, or estate attorney.
The Formula
Required Minimum Distributions from inherited IRAs use the IRS Single Life Expectancy Table:
Year 1: Factor = Table I lookup for your age
Year 2: Factor = Year 1 factor − 1
Year 3: Factor = Year 1 factor − 2
... and so on, reducing by 1 each year
The account balance used is the December 31 balance of the prior year. For the first year, use the balance as of the date of death (or Dec 31 of the year of death if you prefer to be conservative).
For the 10-year rule, there is no formula per se — you simply must withdraw the entire balance by December 31 of the 10th year after death. If the owner died after their RBD, you must also take annual RMDs in years 1–9 using the life expectancy method above.
Example
David — Software Engineer, 45, Austin TX
David inherited a $500,000 Traditional IRA from his father who died at age 78 in 2025. David is a non-spouse, non-eligible designated beneficiary. His father died after RBD (age 78 > 73). David earns $75,000/year, files single.
My Required Distributions tab
David faces a large tax hit in year 10 when the remainder must be withdrawn. The Optimal Withdrawal Strategy tab can help him spread the tax burden more evenly.
Optimal Withdrawal Strategy tab
By proactively withdrawing to fill up to the 22% bracket each year, David saves over $17,000 in total tax compared to the default schedule.
IRS Single Life Expectancy Table (Table I) — Excerpt
Used for inherited IRA RMD calculations. Full table in IRS Publication 590-B.