Inherited IRA RMD Table – Beneficiary Rules and Divisors

Beneficiary types (why this matters)

• Eligible designated beneficiary (EDB): spouse, minor child of decedent, disabled/chronically ill, or beneficiary ≤10 years younger
• Designated beneficiary: most non‑spouse individuals
• Non‑designated: estates, charities, some trusts

Rules differ: EDBs can often use Single Life table; others follow 10‑year depletion (with or without annual RMDs depending on circumstances).

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Single Life expectancy factors (selected)

Age	Factor	Age	Factor
30	55.3	55	29.6
35	50.5	60	27.1
40	45.7	65	22.9
45	38.8	70	17.1
50	34.2	75	13.4

Reduction method: After the first year, reduce the prior factor by 1.0 annually (unless using updated tables per IRS guidance).

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10‑year rule overview

• Most non‑EDB beneficiaries must empty the account by 12/31 of year 10
• Annual RMDs may be required depending on whether the decedent died before/after RBD and current guidance—check annually
• Tax planning: spread withdrawals over years 1‑10 to manage brackets

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Spousal options (high level)

• Treat as own IRA → uses Uniform table later
• Remain as beneficiary → potentially favorable before spouse reaches RMD age
• Rollover timing and age gaps drive optimal choice

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Planning checklist

• Confirm beneficiary classification and documentation
• Determine whether Single Life or 10‑year rule applies
• Map annual withdrawal schedule to tax brackets and IRMAA thresholds
• Coordinate with charitable giving (QCDs if later treated as own IRA)

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Mini examples

• Adult child (non‑EDB), balance $300k → plan withdrawals ~$30k/year with market/ tax adjustments to avoid a year‑10 spike
• Spouse age 55 inherits, chooses beneficiary status until 60 to delay own RMDs, then treats as own

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FAQ

• Do inherited Roth IRAs have RMDs? Yes for beneficiaries; owners do not.
• Can trusts be beneficiaries? Yes; payout depends on trust type (see‑through vs accumulation).
• What if multiple beneficiaries? Divide into separate inherited IRAs by 12/31 of the year following death.

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Table of contents

• Single Life factors (selected)
• 10‑year rule explained
• Spousal options overview
• Step‑by‑step timelines (pre/post RBD)
• Tax planning: bunching vs smoothing
• Common pitfalls and solutions
• Related guides

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Step‑by‑step timelines

If decedent died before RBD (required beginning date)

1. Determine beneficiary type (EDB vs non‑EDB)
2. Non‑EDB → 10‑year rule with no annual RMDs under prior guidance; monitor updates
3. EDB → Single Life table starting the year after death; reduce factor by 1 annually

If decedent died after RBD

1. Non‑EDB → 10‑year window; annual RMDs often required in years 1‑9; check current IRS guidance
2. EDB → Continue Single Life with reduction method

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Tax planning: bunching vs smoothing

• Smoothing: equal withdrawals over 10 years to keep brackets steady
• Bunching: larger withdrawals in low‑income years (sabbatical, early retirement)
• Coordinate with capital gains harvesting and QBI thresholds

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Common pitfalls and solutions

• Missing year‑10 deadline → set calendar reminders and custodian alerts
• Not splitting accounts for multiple beneficiaries → establish separate inherited IRAs by 12/31 of year following death
• Ignoring state tax differences → model federal + state combined impact

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Related guides

• RMD Factor Table: /calculator/rmd-factor-table
• Required Minimum Distribution Table: /calculator/required-minimum-distribution-table
• RMD Tax & Withholding Strategies: /calculator/rmd-tax-withholding-strategies

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Related keywords we cover

• inherited ira 10-year rule, pre/post rbd rules
• eligible designated beneficiary (edb), designated vs non‑designated beneficiaries
• separate account deadline for inherited ira, beneficiary split timing
• inherited roth ira rmd rules