Inherited IRA RMD calculator
If you take life expectancy payments from an inherited IRA, each year's minimum is the balance divided by a figure from IRS Table I. You look up your age in the year after the owner died, then subtract one from that figure every year after.
This calculator covers deaths from 2020 to 2027.
Only used for the projection; nobody knows future returns.
First required distribution, for 2026
$11,450.38
- Your age in 2026
- 61
- Table I life expectancy at that age
- 26.2
- Account must be empty by, under the 10-year rule
- December 31, 2035
Life expectancy payments are generally for eligible designated beneficiaries; most other beneficiaries follow the 10-year rule. See the guide below.
Your next years, if you take only the minimum
| Year | Divisor | Balance at the start | Minimum to take |
|---|---|---|---|
| 2026 | 26.2 | $300,000 | $11,450 |
| 2027 | 25.2 | $302,977 | $12,023 |
| 2028 | 24.2 | $305,502 | $12,624 |
| 2029 | 23.2 | $307,522 | $13,255 |
| 2030 | 22.2 | $308,980 | $13,918 |
| 2031 | 21.2 | $309,815 | $14,614 |
| 2032 | 20.2 | $309,961 | $15,345 |
| 2033 | 19.2 | $309,347 | $16,112 |
| 2034 | 18.2 | $307,897 | $16,917 |
| 2035 | 17.2 | $305,529 | $17,763 |
| 2036 | 16.2 | $302,154 | $18,651 |
| 2037 | 15.2 | $297,677 | $19,584 |
How the rule works
IRS Publication 590-B says an eligible designated beneficiary generally figures required minimum distributions for the year after the year of the owner's death using their single life expectancy in Table I. For each later year, a beneficiary who is not the surviving spouse reduces that figure by one for each year that has passed. A surviving spouse instead looks up the figure again each year, in Table I or, if the spouse treats the IRA as their own, Table III.
Who can use life expectancy payments
Eligible designated beneficiaries: the owner's surviving spouse, minor child, a disabled or chronically ill person, or anyone not more than 10 years younger than the owner. Most other people who inherit must empty the account within 10 years, by December 31 of the year containing the 10th anniversary of the death. The guide to inherited IRA rules explains which applies, the spouse's choices and what happens if a distribution is missed.
Table I figures at common ages
| Age | Life expectancy | Minimum per $100,000 |
|---|---|---|
| 30 | 55.3 | $1,808.32 |
| 40 | 45.7 | $2,188.18 |
| 50 | 36.2 | $2,762.43 |
| 55 | 31.6 | $3,164.56 |
| 60 | 27.1 | $3,690.04 |
| 65 | 22.9 | $4,366.81 |
| 70 | 18.8 | $5,319.15 |
| 75 | 14.8 | $6,756.76 |
| 80 | 11.2 | $8,928.57 |
| 85 | 8.1 | $12,345.68 |
| 90 | 5.7 | $17,543.86 |
Check our work
Every figure on this page was read from these official documents. Follow the links and compare.
- Publication 590-B, Distributions from Individual Retirement ArrangementsInternal Revenue Service. Read on November 12, 2026.