Eligible designated beneficiaries

Five kinds of heir are eligible designated beneficiaries: the owner's surviving spouse; the owner's child under 21; a disabled heir; a chronically ill heir; and anyone not more than 10 years younger than the owner. They take yearly RMDs over life expectancy instead of emptying the account within 10 years (a minor child only until 21).

The tool is set to a sister four years younger than the owner.

Balance, last December 31$ Tax year

The original owner

Owner's birth year Year the owner died

The person I inherited from had inherited it too (I am a successor)

You

Your birth year Taken so far this year$

Your beneficiary category what these mean

Surviving spouse of the owner Minor child of the owner, under 21 at the death Disabled or chronically ill Not more than 10 years younger than the owner, or older Anyone else: an adult child, grandchild, niece, friend

Assumed yearly growth, for the schedule only%

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.

Year	Age	Divisor	Start balance	Required

A sibling's yearly amount, worked

The owner, born in 1946, died in 2024. Their sister, born in 1950, is not more than 10 years younger, so she is an eligible designated beneficiary. She was 75 in 2025, the year after the death: Table I at 75 is 14.8, less 1 for 2026 is 13.8.

$300,000 ÷ 13.8 = $21,739.13

The owner's own remaining figure (12.6 at 78, less 2) is shorter, so hers is used. The divisor falls by 1 each year, and there is no 10-year end.

General information, not tax or financial advice. Confirm with your custodian or a tax professional. The tables are IRS Publication 590-B (2025), Appendix B.

Questions people ask next

Is a grandchild an eligible designated beneficiary?

No. Only the owner's own child under 21 counts as a minor child. A grandchild of any age is under the 10-year rule, unless disabled or chronically ill.

When is the category decided?

At the owner's death. A child who turns 21 later keeps the life expectancy rule until 21, then has 10 more years.

Who counts as disabled or chronically ill?

The tax code defines both. The calculator lets you pick the category; it does not decide it for you.

Does a spouse have more choices?

Yes. A surviving spouse can keep the account as inherited and take yearly amounts, or treat it as their own and follow the owner's rules. The calculator shows both.