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Free inherited IRA RMD calculator for beneficiary distribution planning using IRS Table I life-expectancy divisors when the life-expectancy method applies—illustrative only.
Last updated: April 18, 2026
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Typically 12/31 balance for the year before the distribution year
Used to look up the starting Table I divisor (IRS Publication 590-B)
1 = first year using the life-expectancy method; each later year subtracts 1 from the divisor
Illustrative RMD amount
$10,204.08
≈ 2.92% of balance · divisor 34.3000
Notes
IRS Appendix B
Beneficiary factor
Starting factor from your age in the first distribution year.
Divisor
−1 per year
Matches the life-expectancy method pattern when it applies.
Prior 12/31
FMV input
Enter the account value you are modeling for the RMD year.
SECURE Act
Not automatic
Many beneficiaries follow different payout rules—confirm yours.
Surviving spouse
Treat as own IRA
Spouses can often roll or treat the IRA as their own—different math.
Disclaimer
Illustrative
Use with your custodian, plan documents, and tax professional.
Default: $350,000 prior balance, age 52 at year-end in the first distribution year, distribution year 1:
Illustrative RMD amount
~$10,204.08
When the life-expectancy method applies, we look up your Single Life Expectancy factor from Table I using your age at year-end in the first year of beneficiary distributions. The required distribution for a year is generally the prior year-end balance divided by the effective divisor for that year. For year 1, the effective divisor equals that Table I factor. For each later year, the divisor is reduced by 1 (not a fresh table lookup at your new age).
D₁ = Table I factor at age in first distribution yearDₖ = max(1, D₁ − (k − 1)) for distribution year kRMD ≈ prior year-end balance ÷ DₖYour custodian may round or apply special adjustments; use IRS instructions for your beneficiary class.
Increase “distribution year” to see divisor step-down
See our Roth vs traditional IRA calculator for contribution tradeoffs.
Get a Custom CalculatorIf the 10-year rule or another regime applies, your required timing may differ entirely from this schedule.
Not tax or legal advice; for education and estimation only.
Share it with beneficiaries and financial planners