Inherited IRA RMD Calculator
2026 rulesFind out whether you owe a yearly distribution from an inherited IRA in 2026, how much, and the year the account has to be empty.
Your numbers
Result
2026 inherited IRA RMD
- Balance Dec 31, 2025$300,000
- Account must be empty by Dec 31 of2033
- Your life expectancy factor this year35.1
- 2026 RMD$8,547
The owner had started RMDs, so you take yearly RMDs in years 1-9 and empty the account by the end of year 10. IRS waived the penalty for missed yearly amounts through 2024.
How it works
Most heirs who inherited after 2019 must empty the account by December 31 of the tenth year after the owner's death. If the owner had already reached their required beginning date, you also take a yearly RMD in years one through nine.
That yearly amount uses your age in the year after death from the Single Life Expectancy table, reduced by one for each year since. The IRS waived penalties for missed yearly amounts from 2021 through 2024; they are required from 2025.
Spouses, disabled or chronically ill heirs, and heirs not more than 10 years younger than the owner can stretch withdrawals over their life expectancy instead. Minor children stretch until 21, then the 10-year clock starts.
2026 figures: IRS Publication 590-B, Appendix B; IRS Rev. Rul. 2026-19 (October 2026 AFRs); IRS Notice 2022-6 (72(t) payments).
Questions
Do I have to take money out every year under the 10-year rule?
Only if the original owner died on or after their required beginning date. If they died before it, you can take any amount, any year, as long as the account is empty by the end of year ten.
Is an inherited Roth IRA different?
Roth owners never have a required beginning date, so heirs of a Roth have no yearly RMDs under the 10-year rule. Withdrawals are usually tax-free.