Inherited IRA Calculator (10-Year Rule)
Most non-spouse beneficiaries must empty an inherited IRA within 10 years of the owner's death. Withdrawals are ordinary income, so taking a level amount each year beats emptying it in one tax year. This calculator builds the level plan.
How to use this calculator
- Enter inherited IRA balance.
- Enter years left in the 10-year window.
- Enter expected annual return.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
Under SECURE Act rules, most non-spouse beneficiaries must withdraw everything by the end of the 10th year after the owner's death (spouses and some eligible designated beneficiaries can stretch distributions). A level annual withdrawal is the annuity formula: the amount that, grown at the assumed return, drains the balance to zero exactly at the deadline.
Frequently asked questions
Can I wait until year 10 and take it all at once?
Technically yes — the rule allows any timing within the window — but a single giant withdrawal can push you two brackets higher and trigger the 3.8% NIIT. Spreading it levels your tax rate across the years.
Am I subject to the 10-year rule?
Non-spouse beneficiaries of owners who died after 2019 generally are — including adult children, siblings, and trusts. Spouses, minor children (until age 21), disabled beneficiaries, and those within 10 years of the deceased's age have exceptions.
What if I miss the deadline?
The remaining balance is subject to a 25% excise tax (reduced to 10% if corrected promptly). Missing it is an expensive mistake — build the plan now and automate the withdrawals.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.