Inherited IRA 10-Year RMD 2026 SECURE Act Calculator
Inherited IRA 10-year RMD 2026 follows the SECURE Act (Public Law 116-94, 2019) and the IRS Final Regulations finalized July 2024: non-eligible designated beneficiaries must fully empty an inherited IRA within 10 years, and if the decedent died on or after their required beginning date (RBD), annual RMDs apply in years 1–9 starting in 2025.
| Beneficiary category | — |
| Decedent died past RBD (age 73+)? | — |
| 10-year deadline (full empty) | — |
| Single Life Table divisor (year 1) | — |
| Year-1 RMD (if required) | — |
| 2023–2024 waiver applied? | — |
| Total distributions over 10 years (est.) | — |
| Penalty for missed RMD (post-SECURE 2.0) | — |
The SECURE Act of 2019 (Public Law 116-94) replaced the lifetime "stretch IRA" with a 10-year rule for most non-spouse beneficiaries of accounts inherited after December 31, 2019. The IRS finalized the Treasury Regulations in July 2024 (T.D. 10001), confirming that if the original IRA owner died on or after their required beginning date (RBD), the non-eligible designated beneficiary must take annual RMDs in years 1–9 AND fully empty the account by December 31 of year 10.
Who Is Subject to the 10-Year Rule
Non-eligible designated beneficiaries (NEDBs) — adult children, adult grandchildren, friends, and most non-spouse individuals. Eligible designated beneficiaries (EDBs) who keep life-expectancy stretch are: surviving spouses, minor children of the decedent (until age 21, then 10-year clock starts), disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the decedent (e.g., siblings close in age). Non-designated beneficiaries (estates, non-see-through trusts, charities) follow the older 5-year rule if death was before RBD, or the decedent's remaining life expectancy if after.
Annual RMD vs Pure 10-Year Drain
The 2024 Final Regs settled a four-year debate: if the decedent died on or after RBD (age 73+ under SECURE 2.0), the NEDB must take annual RMDs in years 1 through 9 using the IRS Single Life Table, then empty the rest in year 10. If the decedent died before RBD, no annual RMD is required — you can drain anytime within the 10-year window. The annual RMD uses the beneficiary's age at the end of the year following the year of death, with the divisor reduced by 1 each subsequent year.
The 2023–2024 Penalty Waiver
Because the Final Regs were not finalized until 2024, the IRS issued Notice 2022-53, Notice 2023-54, and Notice 2024-35 waiving the 25% missed-RMD penalty (reduced from 50% by SECURE 2.0) for beneficiaries who failed to take annual RMDs in 2021, 2022, 2023, or 2024. Beginning 2025, annual RMDs are mandatory if the decedent died after RBD — no further waiver. The 10-year deadline itself is NOT waived; the account must still empty by December 31 of year 10.
Tax Planning Inside the 10-Year Window
For traditional IRAs, every dollar withdrawn is ordinary income. Spreading withdrawals evenly across years 1–10 usually minimizes lifetime tax — but if your income drops in any year (sabbatical, retirement, gap year), front-load distributions then. For Roth IRAs, the 10-year rule still applies but distributions are tax-free, so delaying to year 10 maximizes tax-free compounding. Watch the $1,000 missed-RMD penalty — actually 25% of the missed amount under SECURE 2.0 §302, reduced to 10% if corrected within the IRS's 2-year self-correction window.
Last updated May 2026. Sources: SECURE Act (P.L. 116-94), SECURE 2.0 Act (P.L. 117-328), IRS Final Regs T.D. 10001 (July 2024), Notices 2022-53 / 2023-54 / 2024-35, IRS Pub 590-B.