Inherited IRA Calculator: Distribution Rules and RMD Schedule

Inherited IRA rules changed in significant ways under the SECURE Act and SECURE 2.0, and the wrong assumption about which rule applies can lead to missed distributions, surprise penalties, or a 10-year clock that has already started running without anyone realizing it. This calculator sorts out which distribution rule actually applies to your specific situation, the five-year rule, the ten-year rule, the life-expectancy stretch, or one of the spousal options, and shows what must come out, and by when.

About the inherited account

Account type

Traditional IRA Roth IRA

Inherited IRA balance

Balance as of December 31 last year, or the current balance if you just inherited.

About the original account owner

Owner's date of birth

Owner's date of death

About you (the beneficiary)

Beneficiary type

Surviving spouse You are the deceased account owner's spouse at the time of death. Eligible Designated Beneficiary, non-spouse Minor child of the owner, a disabled or chronically ill individual, or someone not more than 10 years younger than the owner. Designated Beneficiary, non-spouse (most common) A named individual beneficiary who is not the spouse and does not meet any of the eligible designated beneficiary categories. Non-Designated Beneficiary The account passes to an estate, a charity, or a non-qualifying trust.

EDB sub-type

Minor child of the owner Disabled individual Chronically ill individual Not more than 10 years younger than the owner

Spousal election

Spousal rollover (treat as my own) Remain as beneficiary, life expectancy Remain as beneficiary, 10-year rule Section 327 election (treated as the decedent)

Your date of birth

Inherited IRA Distribution Calculator