This calculator helps non-spouse, non-eligible designated beneficiaries determine their Required Minimum Distribution (RMD) from an inherited IRA under the 10-year rule, applicable when the original IRA owner died in 2020 or later.
function getLifeExpectancyFactor(age) {
// IRS Single Life Expectancy Table (Table I) values as of 2022
// This table is used for beneficiaries who are not the spouse and are using their own life expectancy.
// For the 10-year rule, this is used if the owner died AFTER their RMDs began.
var factors = {
10: 73.4, 11: 72.4, 12: 71.4, 13: 70.4, 14: 69.4, 15: 68.4, 16: 67.4, 17: 66.4, 18: 65.5, 19: 64.5,
20: 63.5, 21: 62.5, 22: 61.5, 23: 60.5, 24: 59.5, 25: 58.6, 26: 57.6, 27: 56.6, 28: 55.6, 29: 54.6,
30: 53.7, 31: 52.7, 32: 51.7, 33: 50.7, 34: 49.8, 35: 48.8, 36: 47.8, 37: 46.9, 38: 45.9, 39: 44.9,
40: 44.0, 41: 43.0, 42: 42.1, 43: 41.1, 44: 40.2, 45: 39.2, 46: 38.3, 47: 37.3, 48: 36.4, 49: 35.5,
50: 34.5, 51: 33.6, 52: 32.7, 53: 31.8, 54: 30.9, 55: 30.0, 56: 29.1, 57: 28.2, 58: 27.3, 59: 26.4,
60: 25.5, 61: 24.7, 62: 23.8, 63: 22.9, 64: 22.0, 65: 21.2, 66: 20.3, 67: 19.5, 68: 18.7, 69: 17.9,
70: 17.1, 71: 16.3, 72: 15.5, 73: 14.8, 74: 14.0, 75: 13.2, 76: 12.5, 77: 11.8, 78: 11.1, 79: 10.4,
80: 9.8, 81: 9.1, 82: 8.5, 83: 7.9, 84: 7.3, 85: 6.7, 86: 6.2, 87: 5.7, 88: 5.2, 89: 4.7,
90: 4.3, 91: 3.9, 92: 3.6, 93: 3.3, 94: 3.0, 95: 2.8, 96: 2.5, 97: 2.3, 98: 2.1, 99: 1.9,
100: 1.7, 101: 1.6, 102: 1.5, 103: 1.4, 104: 1.3, 105: 1.2, 106: 1.1, 107: 1.0, 108: 0.9, 109: 0.8,
110: 0.7, 111: 0.6, 112: 0.5, 113: 0.4, 114: 0.3, 115: 0.2, 116: 0.1, 117: 0.1, 118: 0.1, 119: 0.1,
120: 0.1
};
if (age 120) return factors[120];
return factors[age] || 0;
}
function calculateBeneficiaryIRARMD() {
var iraBalance = parseFloat(document.getElementById("iraBalance").value);
var beneficiaryAge = parseInt(document.getElementById("beneficiaryAge").value);
var ownerDeathYear = parseInt(document.getElementById("ownerDeathYear").value);
var currentRMDYear = parseInt(document.getElementById("currentRMDYear").value);
var ownerRMDStarted = document.querySelector('input[name="ownerRMDStarted"]:checked').value;
var resultDiv = document.getElementById("result");
resultDiv.innerHTML = ""; // Clear previous results
// — Input Validation —
if (isNaN(iraBalance) || iraBalance < 0) {
resultDiv.innerHTML = "Please enter a valid Beneficiary IRA Account Balance (non-negative number).";
return;
}
if (isNaN(beneficiaryAge) || beneficiaryAge 120) {
resultDiv.innerHTML = "Please enter a valid Beneficiary's Age (1-120).";
return;
}
if (isNaN(ownerDeathYear) || ownerDeathYear currentRMDYear) {
resultDiv.innerHTML = "Please enter a valid Year the Original IRA Owner Died (2020 or later, and not after the current RMD year).";
return;
}
if (isNaN(currentRMDYear) || currentRMDYear < ownerDeathYear) {
resultDiv.innerHTML = "Please enter a valid Current Year for RMD Calculation (must be the same as or after the year of death).";
return;
}
// — RMD Calculation Logic (10-Year Rule) —
var rmd = 0;
var explanation = "";
var yearsSinceDeath = currentRMDYear – ownerDeathYear; // Year 1 is (ownerDeathYear + 1)
if (yearsSinceDeath < 1) {
explanation = "The first RMD year for an inherited IRA is the year following the owner's death. No RMD is due for the year of death itself.";
resultDiv.innerHTML = "No RMD is due for " + currentRMDYear + "." + explanation + "";
return;
}
if (yearsSinceDeath > 10) {
explanation = "The 10-year rule requires the entire account to be distributed by the end of the 10th calendar year following the year of the owner's death. Since " + currentRMDYear + " is more than 10 years after " + ownerDeathYear + ", the entire account should have already been distributed.";
resultDiv.innerHTML = "The 10-year distribution period has ended." + explanation + "";
return;
}
var distributionYearNumber = yearsSinceDeath; // 1st year after death is distribution year 1, etc.
if (ownerRMDStarted === "no") {
// Owner died BEFORE their RMDs began
// No annual RMDs are required for years 1-9.
// The entire account must be distributed by Dec 31st of the 10th year.
if (distributionYearNumber < 10) {
rmd = 0;
explanation = "Since the original IRA owner died *before* their RMDs began, and this is within the first 9 years of the 10-year distribution period, no annual RMD is required for " + currentRMDYear + ". The entire account balance must be distributed by December 31st of " + (ownerDeathYear + 10) + ".";
} else if (distributionYearNumber === 10) {
rmd = iraBalance; // Entire remaining balance
explanation = "Since the original IRA owner died *before* their RMDs began, " + currentRMDYear + " is the 10th and final year of the distribution period. The entire remaining account balance must be distributed by December 31st of this year.";
}
} else {
// Owner died AFTER their RMDs began
// Annual RMDs are required for years 1-9 based on beneficiary's life expectancy.
// The entire remaining balance must be distributed by Dec 31st of the 10th year.
if (distributionYearNumber < 10) {
var lifeExpectancyFactor = getLifeExpectancyFactor(beneficiaryAge);
if (lifeExpectancyFactor === 0) {
resultDiv.innerHTML = "Could not retrieve life expectancy factor for the given age. Please check the age input.";
return;
}
rmd = iraBalance / lifeExpectancyFactor;
explanation = "Since the original IRA owner died *after* their RMDs began, an annual RMD is required for " + currentRMDYear + ". This is the " + distributionYearNumber + " year of the 10-year distribution period. Your RMD is calculated by dividing your prior year-end account balance by your life expectancy factor (" + lifeExpectancyFactor + "). The entire remaining balance must be distributed by December 31st of " + (ownerDeathYear + 10) + ".";
} else if (distributionYearNumber === 10) {
rmd = iraBalance; // Entire remaining balance
explanation = "Since the original IRA owner died *after* their RMDs began, " + currentRMDYear + " is the 10th and final year of the distribution period. The entire remaining account balance must be distributed by December 31st of this year.";
}
}
resultDiv.innerHTML =
"Calculated RMD for " + currentRMDYear + ": $" + rmd.toFixed(2) + "" +
"" + explanation + "" +
"Disclaimer: This calculator provides an estimate based on the 10-year rule for non-spouse, non-eligible designated beneficiaries. Consult a qualified financial advisor or tax professional for personalized advice.";
}
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Understanding Beneficiary IRA Required Minimum Distributions (RMDs)
When an individual inherits an Individual Retirement Account (IRA), they become a beneficiary, and specific rules dictate how and when they must withdraw funds from that account. These withdrawals are known as Required Minimum Distributions (RMDs). The rules for beneficiary IRAs can be complex, varying significantly based on the relationship of the beneficiary to the original IRA owner, the age of the original owner at the time of death, and the year of death.
The 10-Year Rule for Non-Spouse Beneficiaries
For most non-spouse beneficiaries where the original IRA owner died in 2020 or later, the SECURE Act introduced a significant change: the 10-year rule. This rule generally requires the entire inherited IRA account to be fully distributed by December 31st of the tenth calendar year following the year of the original owner's death.
However, the application of the 10-year rule depends on whether the original IRA owner died *before* or *after* their own RMDs had already begun (their Required Beginning Date, or RBD).
Scenario 1: Original IRA Owner Died *Before* Their RMDs Began
If the original IRA owner died before they were required to start taking their own RMDs (i.e., before their Required Beginning Date, which is typically April 1 of the year following the year they turned 73, or 72 for those who turned 72 before 2023), the 10-year rule applies as follows:
No annual RMDs are required for years 1 through 9 following the year of the owner's death.
The entire remaining balance of the inherited IRA must be distributed by December 31st of the 10th year following the year of the owner's death.
For example, if an owner died in 2022 before their RMDs began, the beneficiary would not need to take any distributions in 2023, 2024, …, 2031. However, the entire account balance must be withdrawn by December 31, 2032.
Scenario 2: Original IRA Owner Died *After* Their RMDs Began
If the original IRA owner died after they had already started taking their own RMDs, the 10-year rule has an additional requirement:
Annual RMDs are required for years 1 through 9 following the year of the owner's death. These annual RMDs are calculated based on the beneficiary's single life expectancy, using the IRS Single Life Expectancy Table (Table I).
The entire remaining balance of the inherited IRA must still be distributed by December 31st of the 10th year following the year of the owner's death.
For example, if an owner died in 2022 after their RMDs began, the beneficiary would need to take an RMD in 2023, 2024, and so on, up to 2031, based on their life expectancy. Then, the entire remaining balance must be withdrawn by December 31, 2032.
Who is an "Eligible Designated Beneficiary" (EDB)?
It's important to note that certain beneficiaries are considered "Eligible Designated Beneficiaries" (EDBs) and are exempt from the strict 10-year rule, often allowing for a "stretch" over their own life expectancy. EDBs include:
The surviving spouse of the IRA owner.
A minor child of the IRA owner (until they reach the age of majority, typically 21, after which the 10-year rule applies).
A disabled individual.
A chronically ill individual.
An individual who is not more than 10 years younger than the IRA owner.
This calculator specifically addresses the 10-year rule for non-spouse, non-EDB designated beneficiaries. If you fall into one of the EDB categories, your RMD rules may be different.
Important Considerations:
Year of Death: The 10-year rule primarily applies to deaths occurring in 2020 or later. For deaths prior to 2020, the "stretch" IRA rules (based on the beneficiary's life expectancy) often applied.
Account Balance: The RMD calculation uses the account balance as of December 31st of the *prior* year.
Life Expectancy: For annual RMDs under the 10-year rule (when the owner died after RMDs began), the beneficiary's age as of December 31st of the RMD year is used with the IRS Single Life Expectancy Table (Table I).
Penalties: Failure to take a required RMD can result in a significant penalty, typically 25% (or 10% if corrected promptly) of the amount not withdrawn.
Example Calculation:
Let's say a non-spouse beneficiary inherited an IRA. The original owner died in 2022 *after* their RMDs had begun. The beneficiary's IRA balance as of December 31, 2023, was $100,000, and the beneficiary is 45 years old in 2024.
Owner Death Year: 2022
Current RMD Year: 2024
Years since death: 2 (2024 – 2022)
Owner RMDs Began: Yes
Beneficiary Age: 45
Life Expectancy Factor (for age 45): 39.2 (from Table I)
Calculated RMD for 2024: $100,000 / 39.2 = $2,551.02
This beneficiary would need to withdraw $2,551.02 by December 31, 2024. This process would continue annually until the 10th year (2032), when the entire remaining balance must be withdrawn.
Use the calculator above to estimate your specific Beneficiary IRA RMD.