Inherited IRA RMD Calculator and Single Life Table
Find which rule applies to an inherited IRA, whether it is a life expectancy payout or the 10-year rule, the Single Life Table divisor, this year's required distribution and the deadline to empty the account. The full IRS Single Life Table is below the calculator.
Maintained by Archie Chang · Tables and rules checked against IRS sources October 23, 2026 · Methodology & sources
The account and the beneficiary
Result for 2027
Rule that applies
10-year rule
The owner died on or after the required beginning date.
Divisor
40.0
2027 required distribution
$7,500.00
Due by December 31, 2027.
Account must be empty by
December 31, 2035
For owners born before 1950 the required beginning date depends on the birth month (age 70½ or 72). This calculator uses the birth year only, so check the date if the owner died in 2020 to 2022.
- Annual RMDs are required in years 1 to 9 because the owner died on or after the required beginning date (final regulations; annual RMDs required starting 2025).
Which rule applies to you
| Beneficiary | Owner died before the required beginning date (or Roth) | Owner died on or after it |
|---|---|---|
| Surviving spouse | Life expectancy, may wait until the owner would have reached RMD age, or treat as own | Life expectancy from the year after death, or treat as own |
| Minor child of the owner | Annual life expectancy payments; empty by the 10th year after age 21 | Annual life expectancy payments; empty by the 10th year after age 21 |
| Disabled, chronically ill, or not more than 10 years younger than the owner | Life expectancy (10-year rule may be elected if the plan allows) | Life expectancy |
| Other individual (adult child, grandchild, friend) | 10-year rule, no annual RMDs in years 1 to 9 | 10-year rule, annual RMDs in years 1 to 9 |
| Estate, charity, most trusts without see-through status | 5-year rule | Owner's remaining life expectancy |
The required beginning date is April 1 of the year after the owner reached RMD age (73 for those born 1951 to 1959, 75 for 1960 or later). A Roth IRA has no required beginning date, so for beneficiaries the owner is treated as having died before it. See the RMD calculator for the owner side.
The 10-year rule and annual RMDs
Under the 10-year rule you must empty the account by December 31 of the 10th year after the owner's death. If the owner died in 2025, that is December 31, 2035. When the owner had already reached the required beginning date, the final regulations (T.D. 10001, July 2024) also require an annual RMD in each of years 1 to 9, so you cannot hold everything until year 10.
The IRS waived those annual RMDs for 2021 through 2024 for owners who died from 2020 through 2023 (Notices 2022-53, 2023-54 and 2024-35). The final regulations apply from 2025, so annual RMDs are required from 2025, and the waived years still count toward the 10. If the owner died before the required beginning date, there are no annual RMDs in years 1 to 9 and a single deadline in year 10, though you may withdraw earlier. Nobody is allowed to wait past that year: the excise tax on a shortfall is 25% of the missed amount, or 10% if corrected promptly.
How the Single Life Table divisor works
For beneficiaries other than a surviving spouse, the divisor is the Single Life Table factor for your age in the year after the owner died, then reduced by 1 each year (the non-recalculation method). Example: the owner was born in 1945 and died in 2025 with a traditional IRA, and the beneficiary, born in 1981, is 45 in 2026. The 2026 divisor is 41.0, so $300,000 on December 31, 2025 gives $7,317.07. In 2027 the divisor is 40.0 (not a fresh lookup at age 46), and it keeps falling by 1 until the account must be emptied in 2035.
A surviving spouse who stays a beneficiary looks up the table at their own age every year instead (recalculation), which keeps annual RMDs lower. A spouse can also treat the IRA as their own or roll it over, and then uses the Uniform Lifetime Table from their own RMD age; compare that with the RMD table 2027. If the owner died before the required beginning date, the spouse can wait until the year the owner would have reached RMD age before starting.
IRS Single Life Table (inherited IRA RMD table)
Life expectancy factors from 26 CFR 1.401(a)(9)-9(b), the same as Table I in IRS Publication 590-B Appendix B, checked October 23, 2026. The table is used for distribution years from 2022.
| Age | Life expectancy (years) |
|---|---|
| 0 | 84.6 |
| 1 | 83.7 |
| 2 | 82.8 |
| 3 | 81.8 |
| 4 | 80.8 |
| 5 | 79.8 |
| 6 | 78.8 |
| 7 | 77.9 |
| 8 | 76.9 |
| 9 | 75.9 |
| 10 | 74.9 |
| 11 | 73.9 |
| 12 | 72.9 |
| 13 | 71.9 |
| 14 | 70.9 |
| 15 | 69.9 |
| 16 | 69.0 |
| 17 | 68.0 |
| 18 | 67.0 |
| 19 | 66.0 |
| 20 | 65.0 |
| 21 | 64.1 |
| 22 | 63.1 |
| 23 | 62.1 |
| 24 | 61.1 |
| 25 | 60.2 |
| 26 | 59.2 |
| 27 | 58.2 |
| 28 | 57.3 |
| 29 | 56.3 |
| 30 | 55.3 |
| 31 | 54.4 |
| 32 | 53.4 |
| 33 | 52.5 |
| 34 | 51.5 |
| 35 | 50.5 |
| 36 | 49.6 |
| 37 | 48.6 |
| 38 | 47.7 |
| 39 | 46.7 |
| 40 | 45.7 |
| 41 | 44.8 |
| 42 | 43.8 |
| 43 | 42.9 |
| 44 | 41.9 |
| 45 | 41.0 |
| 46 | 40.0 |
| 47 | 39.0 |
| 48 | 38.1 |
| 49 | 37.1 |
| 50 | 36.2 |
| 51 | 35.3 |
| 52 | 34.3 |
| 53 | 33.4 |
| 54 | 32.5 |
| 55 | 31.6 |
| 56 | 30.6 |
| 57 | 29.8 |
| 58 | 28.9 |
| 59 | 28.0 |
| 60 | 27.1 |
| 61 | 26.2 |
| 62 | 25.4 |
| 63 | 24.5 |
| 64 | 23.7 |
| 65 | 22.9 |
| 66 | 22.0 |
| 67 | 21.2 |
| 68 | 20.4 |
| 69 | 19.6 |
| 70 | 18.8 |
| 71 | 18.0 |
| 72 | 17.2 |
| 73 | 16.4 |
| 74 | 15.6 |
| 75 | 14.8 |
| 76 | 14.1 |
| 77 | 13.3 |
| 78 | 12.6 |
| 79 | 11.9 |
| 80 | 11.2 |
| 81 | 10.5 |
| 82 | 9.9 |
| 83 | 9.3 |
| 84 | 8.7 |
| 85 | 8.1 |
| 86 | 7.6 |
| 87 | 7.1 |
| 88 | 6.6 |
| 89 | 6.1 |
| 90 | 5.7 |
| 91 | 5.3 |
| 92 | 4.9 |
| 93 | 4.6 |
| 94 | 4.3 |
| 95 | 4.0 |
| 96 | 3.7 |
| 97 | 3.4 |
| 98 | 3.2 |
| 99 | 3.0 |
| 100 | 2.8 |
| 101 | 2.6 |
| 102 | 2.5 |
| 103 | 2.3 |
| 104 | 2.2 |
| 105 | 2.1 |
| 106 | 2.1 |
| 107 | 2.1 |
| 108 | 2.0 |
| 109 | 2.0 |
| 110 | 2.0 |
| 111 | 2.0 |
| 112 | 2.0 |
| 113 | 1.9 |
| 114 | 1.9 |
| 115 | 1.8 |
| 116 | 1.8 |
| 117 | 1.6 |
| 118 | 1.4 |
| 119 | 1.1 |
| 120+ | 1.0 |
What this calculator simplifies
- One sole individual beneficiary or the estate. Multiple beneficiaries, separate accounts and trusts are not modeled.
- Traditional and Roth IRAs. Employer plans can have different terms; ask the plan administrator.
- The owner's own RMD for the year of death is not calculated. If it had not been taken, the beneficiary must take it.
- Eligible designated beneficiaries who may elect the 10-year rule (owner died before the required beginning date) are shown on the life expectancy path.
- Ages and dates use calendar years, not birthdays. Owners born before 1950 are approximated when the death was in 2020 to 2022.
- Minor child: annual RMDs during the 10 years after age 21 follow the owner-died-after-RBD rule; confirm with your adviser.
- Deaths before 2020 follow the older rules and are not calculated. Treat results as estimates.
Inherited IRA RMD questions
Do I have to take annual RMDs from an inherited IRA?
It depends on who you are and when the owner died. A surviving spouse and other eligible designated beneficiaries take annual RMDs based on life expectancy. Other individuals fall under the 10-year rule: if the owner had reached their required beginning date, you take annual RMDs in years 1 to 9 and empty the account by December 31 of year 10; if the owner died before it, there are no annual RMDs but the account must still be empty by the end of year 10. Inherited Roth IRAs follow the "before the required beginning date" version.
What is the 10-year rule for inherited IRAs?
Most non-spouse beneficiaries must withdraw the entire account by December 31 of the 10th year after the owner’s death. If the owner died in 2025, that date is December 31, 2035. The clock starts the year after death, not on the date you received the money.
Were annual RMDs waived for inherited IRAs?
Yes, for 2021 through 2024. The IRS waived the annual RMD for beneficiaries who inherited from an owner who died in 2020 through 2023 on or after the owner’s required beginning date (Notices 2022-53, 2023-54 and 2024-35). The final regulations apply from 2025, so annual RMDs are required starting with 2025. The waived years still count toward the 10 years.
How do I calculate an inherited IRA RMD?
Divide the December 31 balance of the previous year by a divisor from the Single Life Table. The divisor is the table factor for your age in the year after the owner’s death, reduced by 1 for each year after that (no new lookup). Example: with the owner dying in 2025 and you age 45 in 2026, the 2026 divisor is 41.0, the 2027 divisor is 40.0 and the 2028 divisor is 39.0. On $300,000, the 2026 RMD is $7,317.07.
How is a surviving spouse treated differently?
A spouse who is the sole beneficiary can roll the account into their own IRA or elect to treat it as their own, and then follows the Uniform Lifetime Table at their own RMD age. If they stay a beneficiary, they use the Single Life Table at their own age each year, and if the owner died before the required beginning date they can wait to begin until the year the owner would have reached RMD age. A spouse who inherits can choose the better route; the calculator shows the beneficiary route.
What happens to a minor child who inherits?
A minor child of the owner (not a grandchild) takes annual life expectancy payments starting the year after death. Those annual payments continue after the child turns 21, and the account must also be empty by December 31 of the 10th year after the year they turn 21 (26 CFR 1.401(a)(9)-3(c)(4) and -5(e)(4)). This applies whether or not the owner had reached the required beginning date.
Does the 10-year rule apply to a Roth IRA?
Yes, for non-spouse beneficiaries. A Roth IRA owner has no required beginning date, so the owner is treated as having died before it. There are no annual RMDs inside the 10 years, but the account must be empty by December 31 of year 10. Qualified Roth withdrawals are generally tax-free if the account is old enough.
What if the beneficiary is an estate or a charity?
With no designated beneficiary, the 5-year rule applies if the owner died before the required beginning date: empty the account by December 31 of the 5th year after death. If the owner died on or after it, payments continue over the owner’s remaining life expectancy, using the Single Life Table factor at the owner’s age in the year of death, minus 1 for each later year.
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