Divisor

Inherited IRA RMD calculator

This year's required withdrawal, the IRS divisor behind it, and every year to the account's end.

Most RMDs must be taken by December 31.

The original owner
You

Your beneficiary category what these mean

Your 2026 RMD $0

General information, not tax or financial advice. Confirm with your custodian or a tax professional.

How this figure was found

    Year by year

    Balances after this year assume the growth rate you set; the divisors do not depend on it.

    YearAgeDivisorStart balanceRequired

    How it works

    1. Find the divisorAn owner uses Table III at this year's age. A beneficiary uses Table I, at their age in the year after the death, less 1 for each year since.
    2. DivideLast December 31's balance divided by the divisor is this year's required minimum distribution.
    3. Watch the end dateMost heirs of a death in 2020 or later must empty the account by December 31 of the 10th year after it.

    Your numbers never leave your device. The tables are IRS Publication 590-B (2025), Appendix B; see them on the RMD tables page.

    The beneficiary categories

    You pick the category; the page does not decide it for you. These are the IRS's categories for a death in 2020 or later, as Publication 590-B lists them.

    Surviving spouse

    The owner's husband or wife. A spouse who is the only beneficiary can treat the account as their own, and then takes owner's RMDs from Table III. A spouse who keeps it as inherited looks up Table I again each year, and may wait until the year the owner would have reached RMD age.

    Minor child of the owner

    The owner's own child, under 21 when the owner died. Yearly amounts follow the child's life expectancy until 21; then the account must be empty by the end of the 10th year after the year the child turns 21.

    Disabled or chronically ill

    As the tax code defines them. Yearly amounts follow the beneficiary's life expectancy, with no 10-year end.

    Not more than 10 years younger

    Anyone born no more than 10 years after the owner, or before: often a brother, a sister or a partner close in age. Yearly amounts follow the longer life expectancy, with no 10-year end.

    Anyone else

    An adult child, a grandchild, a niece, a friend. The account must be empty by December 31 of the 10th year after the death. If the owner died on or after their required beginning date, there are yearly amounts in years 1 to 9 too; if before, there are none until the end. An inherited Roth IRA always counts as before.

    A successor beneficiary

    Someone who inherits from a beneficiary. The yearly amounts keep running on the first beneficiary's divisor. The end date is the first beneficiary's 10-year deadline if they had one, or else December 31 of the 10th year after the first beneficiary died.

    What this page leaves out

    Estates, charities and trusts as beneficiaries; several beneficiaries on one account; deaths before 2020 for a first beneficiary's own category (they are treated as yearly life expectancy); 401(k) and 403(b) plan rules such as the still-working exception; an owner whose spouse is more than 10 years younger and the only beneficiary (Table II); adding up several accounts; and any penalty or tax figure.

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