How Inherited IRA RMDs Work Under the SECURE Act
If you inherited an IRA (or inherited 401(k) rolled to an inherited IRA), the rules for required minimum distributions depend heavily on who you are relative to the original owner and when that owner died relative to their Required Beginning Date (RBD).
The 10-Year Rule
Most non-spouse beneficiaries ("non-eligible designated beneficiaries") must empty the inherited IRA by December 31 of the 10th year after the original owner's death:
- Owner died before their RBD: no annual RMDs are required in years 1-9 — the beneficiary can withdraw on any schedule, as long as the account is fully emptied by the end of year 10.
- Owner died on or after their RBD: annual RMDs ARE required in years 1-9, calculated using the beneficiary's own life expectancy factor from the IRS Single Life Expectancy Table — and the account must still be fully emptied by the end of year 10.
The RBD is generally April 1 of the year after the owner turned age 73 (born 1951–1959) or age 75 (born 1960 or later).
Who Is Exempt From the 10-Year Rule?
Eligible Designated Beneficiaries (EDBs) can instead stretch distributions over their own life expectancy using the Single Life Expectancy Table, rather than being bound by the 10-year rule. EDBs include:
- Surviving spouses (who can also choose to roll the account into their own IRA instead)
- Minor children of the original account owner (until they reach the age of majority, at which point the 10-year rule begins)
- Disabled or chronically ill individuals
- Beneficiaries not more than 10 years younger than the original owner
⚠️ Important: Inherited IRA rules are complex and depend on precise facts (exact birthdates, whether the owner had already started RMDs, trust beneficiaries, multiple beneficiaries, etc.). This calculator provides a simplified educational estimate. Confirm your specific obligations with a CPA, financial advisor, or the IRS before making withdrawal decisions — missing a required RMD can trigger a 25% excise tax penalty (10% if corrected within two years).
❓ Frequently Asked Questions
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📐 Accuracy Note: Life expectancy factors are sourced from the IRS Single Life Expectancy Table (Table I) per Treasury Regulation T.D. 9930, effective for distribution years beginning on or after January 1, 2022. Results are estimates for informational purposes; consult a licensed CPA or financial advisor for your actual filing.
📅 Last Updated: October 2026.