1. What is Inherited IRA RMD?

Required Minimum Distributions (RMDs) from an inherited IRA are amounts that beneficiaries must withdraw annually. For 2025, non-spouse beneficiaries must use the Single Life Table to determine their life expectancy factor.

2. How Does the Calculator Work?

The calculator uses the RMD formula:

Where:

• Account Balance — The value of the inherited IRA as of December 31 of the previous year
• Life Expectancy — From IRS Single Life Table based on beneficiary's age

Explanation: The calculation determines the minimum amount that must be withdrawn each year to avoid IRS penalties.

3. Importance of RMD Calculation

Details: Proper RMD calculation ensures compliance with IRS rules and avoids the 25% penalty on amounts not withdrawn as required.

4. Using the Calculator

Tips: Enter the account balance in dollars and your life expectancy factor from the IRS Single Life Table. All values must be positive numbers.

5. Frequently Asked Questions (FAQ)

Q1: Where can I find the Single Life Table?
A: The IRS publishes the Single Life Table in Publication 590-B. For 2025, use the most current version available.

Q2: When must I take my first RMD?
A: For inherited IRAs, the first RMD must be taken by December 31 of the year following the original owner's death.

Q3: Can I withdraw more than the RMD?
A: Yes, you can withdraw more than the RMD amount, but not less without facing penalties.

Q4: What happens if I don't take my RMD?
A: The IRS imposes a 25% penalty on the amount that should have been withdrawn but wasn't.

Q5: Does this calculator apply to all inherited IRA types?
A: This calculator applies to non-spouse beneficiaries subject to the 10-year rule who must take annual RMDs.