Updated September 30, 2026. Quick answer: If you are an eligible designated beneficiary, your inherited IRA RMD is the December 31 balance divided by your Table I life expectancy for the year after the owner died, reduced by one for each year after that. A surviving spouse who is the sole beneficiary looks up Table I again at their age each year instead. At age 57 the first-year number is 29.8, so a $300,000 balance gives about $10,067 (computed here). If you are not an eligible designated beneficiary the 10-year rule applies instead, and there is no life-expectancy number.
Calculate the inherited IRA RMD
The calculator reads Table I from Publication 590-B (2025) and applies the subtract-one rule. It runs on this page and sends nothing anywhere. It does not cover a spouse who elects to treat the IRA as their own, or several beneficiaries sharing one account.
The rule it applies
The IRS RMD FAQ page says to use the Single Life table (Table I) if you “are a beneficiary of an account (an inherited IRA)”. Publication 590-B gives the steps: “If you are the owner’s eligible designated beneficiary, find your life expectancy for the year following the owner’s death (the year your distributions must begin).” “Use your age as of your birthday to find your applicable denominator.” “Reduce your applicable denominator by one for each year following the year your distributions begin.”
A worked example from the IRS
Pub 590-B gives this one: “Example. You are an eligible designated beneficiary figuring your first required minimum distribution. Distributions must begin in 2026. You become age 57 in 2026. You use Table I. Your applicable denominator for 2026 is 29.8.” Table I shows 29.8 at age 57. On a $300,000 balance the first RMD is $300,000 divided by 29.8, about $10,067 (computed here, not printed by the IRS). A year later the denominator is 28.8.
Who is an eligible designated beneficiary
The IRS definition: “An IRA beneficiary is an eligible designated beneficiary if the beneficiary is the owner’s surviving spouse, the owner’s minor child, a disabled individual, a chronically ill individual, or any other individual who is not more than 10 years younger than the IRA owner.” More detail is on the eligible designated beneficiary page.
If the owner died on or after the required beginning date
Two life expectancies compete: “If the owner died on or after their required beginning date (defined earlier) and you are a designated beneficiary, base your required minimum distributions for years after the year of the owner’s death on the longer of:” “Your single life expectancy shown in Table I in Appendix B; or” “The owner’s life expectancy.” The owner’s number is figured this way: “use the owner’s life expectancy for their age as of the owner’s birthday in the year of death and reduce it by 1 for each subsequent year.” The calculator asks for the owner’s age in that case, works out both numbers and uses the longer.
If you are not an eligible designated beneficiary: the 10-year rule
There is no life-expectancy table for this case. The IRS says: “If the individual designated beneficiary is not an eligible designated beneficiary, the beneficiary is required to fully distribute the IRA by the 10th anniversary of the owner’s death under the 10-year rule.” On timing: “The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the 10th anniversary of the owner’s death.” “If the IRA owner dies before the required beginning date and the 10-year rule applies, no distribution is required for any year before the 10th year.” Whether annual amounts are required when the owner died after that date is covered on the 10-year rule annual RMD page.
The first-year number at six ages
| Your age in the year after the owner died | Table I denominator | First-year RMD on $300,000 |
|---|---|---|
| 40 | 45.7 | $6,565 (computed) |
| 50 | 36.2 | $8,287 (computed) |
| 57 | 29.8 | $10,067 (computed) |
| 65 | 22.9 | $13,100 (computed) |
| 75 | 14.8 | $20,270 (computed) |
| 85 | 8.1 | $37,037 (computed) |
The denominators are Table I, Publication 590-B (2025), Appendix B. The last column is computed here: $300,000 divided by the denominator, rounded to the dollar.
If you are a surviving spouse
If you are the sole beneficiary and keep the account as an inherited IRA, the subtract-one rule does not apply to your own number. Publication 590-B says: “If you are the owner’s surviving spouse, then the applicable denominator continues to be determined each subsequent year using Table I”. Choose the surviving spouse option above and the calculator looks up Table I at your age in the distribution year. A year after the 29.8 example, at age 58, that number is 28.9, not 28.8.
A spouse also has a choice: “However, if you elect to treat the inherited IRA as your own, you will use Table III.” That case is the RMD calculator.
Common mistakes
- Using your age in the year the owner died. The first age is the one you reach in the year after.
- Forgetting to subtract one each year. The denominator falls by one for each later year, unless you are the surviving spouse and sole beneficiary, who looks it up again each year.
- Applying a life expectancy when you are not an eligible designated beneficiary. The 10-year rule applies and the table does not.
Related: inherited IRA rules, the 10-year drawdown calculator, the RMD calculator, and every IRA, RMD and beneficiary guide.
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Answer againSources
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs): https://www.irs.gov/pub/irs-pdf/p590b.pdf
- IRS, Retirement Plan and IRA Required Minimum Distributions FAQs (page last reviewed or updated 29-Jan-2026): https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs
Read from the IRS documents linked above on September 30, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.