Inherited IRA RMD Calculator

SECURE Act 10-Year Rule (Post-2020 Deaths)

Inherited IRAs from accounts where owner died after Dec 31, 2019 must be FULLY distributed within 10 years for most non-spouse beneficiaries (the 'designated beneficiary' default rule). No annual RMD required for years 1-9; full balance must be out by Dec 31 of year 10. Strategy: spread evenly to avoid bracket pile-up, or front-load in lower-income years, or back-load to push tax into later years.

Eligible Designated Beneficiaries (EDB) — Stretch Survives

Five EDB categories can still use lifetime stretch IRA: (1) Surviving spouse. (2) Minor child of deceased (until majority, then 10-year rule). (3) Disabled (per IRS definition). (4) Chronically ill. (5) Beneficiary less than 10 years younger than deceased. These use lifetime RMDs based on their own life expectancy from IRS Table I (Single Life).

Spousal Beneficiary — Best Treatment

Surviving spouse has unique options: (1) Treat as own IRA (rollover — RMDs start at YOUR age 73). (2) Remain as inherited IRA (RMDs based on YOUR life expectancy from Single Life). (3) Disclaim and let contingent beneficiary inherit (estate planning move). Treat-as-own is usually best for spouses under 73 with their own retirement; remain-as-inherited better for spouses over 59.5 needing penalty-free access.

SECURE 2.0 RMD Changes (2024+)

SECURE 2.0 reduced the 50% missed-RMD penalty to 25%, and to 10% if corrected within 2 years. RMD start age raised to 73 (2023-2032), then 75 (2033+). Inherited Roth IRAs no longer have annual RMD requirement, but still subject to 10-year rule for non-EDB beneficiaries. The 2024 IRS proposed regulations require annual RMDs during years 1-9 IF original owner had reached their RMD age — complicating the simple 'no RMD then drain by year 10' strategy.

Sources: SECURE Act of 2019, SECURE 2.0 Act of 2022, IRS Pub 590-B, IRC §401(a)(9). Last updated: May 2026. Not tax advice.