Required Minimum Distribution (RMD) BETA

Calculate owner and inherited IRA RMDs. Includes spouse >10 years younger rules, SECURE/SECURE 2.0 inherited rules, and a projected schedule & chart.

Account Type

Current Balance (12/31 prior year)

Owner Birthdate

Assumed Annual Growth (for chart) (optional)

Percent (e.g., 4 = 4%)

Calculation Start Year

If blank, we infer your first RMD year based on age (73 now; 75 starting 2033).

Spouse is sole beneficiary

Spouse Birthdate (required if checking spouse box)

If spouse is >10 years younger and sole beneficiary, Joint Life table applies.

Owner RMD Schedule

Year	Age	Divisor	RMD	End Balance (with growth)

Important: First RMD due by Dec 31 of the year you reach the beginning age (generally 73 today), but the first can be delayed to Apr 1 of the following year—doing so means two RMDs that following year. Rules vary for non-IRA plans and 5% owners.

Original Account Type

Current Inherited Balance (now)

Beneficiary Birthdate

Owner Date of Death

SECURE rules apply to deaths after 12/31/2019; special pre-2020 rules persist.

Decedent Died On/After their RBD?

If “on/after RBD”, annual RMDs are generally required in years 1–9 (plus year-10 clean-out for many).

Beneficiary Type

Spouse Treatment (if spouse)

Spouses often elect “treat as own” to use owner rules; if remaining beneficiary, life expectancy (Table I) may apply.

Assumed Annual Growth (for chart) (optional)

Schedule Years

Inherited IRA RMD Schedule

Calendar Year	Beneficiary Age	Divisor	RMD	End Balance (with growth)	10-Year Clean-Out?

Important: Many non-spouse beneficiaries must fully distribute by December 31 of the 10th year following the year of death. If the decedent died on/after RBD, annual RMDs may be due in years 1–9 as well. Eligible Designated Beneficiaries (EDBs) may use life expectancy instead.

This tool is for education only, not tax or legal advice. Factors reflect IRS Pub 590-B Tables (Uniform, Joint Life, Single Life). Verify your situation (plan type, aggregation rules, 403(b) pre-1987, QCDs, basis, etc.) with your tax advisor.

Sources: IRS RMD FAQs & Pub 590-B (Tables I–III), IRS inherited IRA guidance; SECURE/SECURE 2.0 summaries.