Inherited IRA rules for non-spouse beneficiaries

A non-spouse heir cannot treat an inherited IRA as their own. For a death in 2020 or later, most, such as an adult child inheriting from a parent, must empty it within 10 years, with yearly RMDs too if the parent had reached their required beginning date. A minor child of the owner, a disabled or chronically ill heir, or one not more than 10 years younger can take yearly amounts over their life expectancy instead.

The tool is set to an adult child whose parent died in 2025, aged 77.

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

An IRA inherited from a parent, worked

The parent, born in 1948, died in 2025, after their required beginning date. Their child, born in 1978, is 48 in 2026, the year after the death. Table I at 48 is 38.1:

$220,000 ÷ 38.1 = $5,774.28

That is the 2026 amount. In 2027 the divisor is 37.1, and the account must be empty by December 31, 2035.

Who you are decides the rule:

Adult child, grandchild, niece, friend: the 10-year rule.
Sibling or partner not more than 10 years younger: yearly amounts over life expectancy, no 10-year end.
The owner's child under 21: yearly amounts until 21, then 10 more years.
Disabled or chronically ill: yearly amounts over life expectancy.
Surviving spouse: may also treat the account as their own.

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

Can I roll an inherited IRA into my own IRA?

Not as a non-spouse beneficiary. The money can move only by a direct trustee-to-trustee transfer into an inherited IRA in the deceased owner's name for your benefit. Only a surviving spouse can make it their own.

What if the owner died before 2020?

The older rules apply: yearly amounts over the beneficiary's life expectancy, with no 10-year end. The calculator handles any death year.

I inherited from someone who had inherited it. Which rules apply?

You are a successor beneficiary: tick "The person I inherited from had inherited it too" and the calculator continues the first beneficiary's schedule.

Which category am I?

See eligible designated beneficiaries. You pick the category; this page does not decide it for you.