Quick answer. Most adult children and other non-spouse beneficiaries of an IRA owner who died in 2020 or later must empty the account by December 31 of the year containing the 10th anniversary of the death. If the owner had already reached the required beginning date, yearly minimum distributions are also required in years 1 to 9, enforced from 2025.
Check which rule likely applies
Enter the year of death and choose the beneficiary type.
The rules, as the IRS states them
10-year rule
Under Publication 590-B, the entire balance has to be withdrawn by December 31 of the year containing the 10th anniversary of the owner's death. It applies to a designated beneficiary who is not an eligible designated beneficiary, and to an eligible designated beneficiary who elects it. These rules cover owners who died after 2019.
- Owner died before the required beginning date: "no distribution is required for any year before the 10th year."
- Owner died on or after the required beginning date: required minimum distributions for each year after the death, based on the longer of the beneficiary's single life expectancy (Table I) or the owner's, and the account must still be emptied within 10 years. The final regulations keep the "requirement for continued annual distributions" (T.D. 10001).
When enforcement started
T.D. 10001 applies to required minimum distributions for calendar years beginning on or after January 1, 2025. For 2021 through 2024 the IRS said it would not assert the excise tax on certain missed annual distributions (Notice 2024-35, following Notices 2022-53 and 2023-54). The 10-year deadline itself was not waived.
Eligible designated beneficiaries
The owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, and an individual not more than 10 years younger than the owner. They can generally take distributions over their life expectancy instead. For a minor child, the 10-year period starts when the child reaches the age of majority. A surviving spouse also has the option to treat the IRA as their own.
No designated beneficiary
For an estate, a charity or a trust that doesn't qualify: if the owner died before the required beginning date, the 5-year rule applies (everything out by the end of the 5th year after the death). If the owner died on or after it, distributions are based on the owner's remaining life expectancy. Trusts have their own rules in Publication 590-B; that is a question for a tax professional.
The yearly amount
For a beneficiary taking yearly distributions, the starting factor comes from Table I (Single Life Expectancy) in Appendix B of Publication 590-B, at the beneficiary's age on their birthday in the year after the death, and it is reduced by one each later year. The year's minimum is the prior December 31 balance divided by that factor. This page doesn't reproduce the table: use the IRS publication or ask the custodian.
Other points
- If the owner died on or after the required beginning date and hadn't taken that year's distribution, the beneficiaries are responsible for it (Pub 590-B).
- A non-spouse beneficiary can't roll an inherited IRA into their own IRA. A trustee-to-trustee transfer to an inherited IRA kept in the owner's name is allowed.
- Missed distributions: excise tax of 25% of the shortfall, 10% if corrected in time (Notice 2024-35, section 4974).
- Withdrawals from an inherited traditional IRA are generally taxable when received. The default federal withholding on a nonperiodic IRA payment is 10%, and you can pick a different rate on Form W-4R.
- Roth IRAs have their own beneficiary rules in chapter 2 of Publication 590-B.
Sources
- IRS Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)
- IRS Publication 590-B (PDF), Appendix B: Table I (Single Life Expectancy)
- IRS Internal Revenue Bulletin 2024-33, T.D. 10001: final required minimum distribution regulations
- IRS Notice 2024-35: Certain required minimum distributions for 2024
- IRS Form W-4R (2026), Withholding Certificate for Nonperiodic Payments
General information checked November 2026 against the IRS sources above. It is an organizer and calculator, not tax, legal or financial advice, and it does not decide what applies to you: your plan or IRA custodian, your return and your tax professional do. MCC Solutions is not a CPA firm and is not affiliated with the IRS. Separate accounts, several beneficiaries and trusts change the answer, so check with the IRA custodian or a tax professional. The calculator runs in your browser, and nothing you enter is sent or saved.
Common questions
Do I have to take money out every year under the 10-year rule?
It depends on whether the owner had reached the required beginning date. Publication 590-B says that if the owner died before it, no distribution is required for any year before the 10th year. If the owner died on or after it, required minimum distributions continue for each year after the death and the account still has to be emptied within 10 years. The final regulations (T.D. 10001) apply that from 2025.
What happened to annual RMDs that were skipped from 2021 through 2024?
The IRS said it would not assert the excise tax for those specified missed distributions: Notices 2022-53 and 2023-54 covered 2021 through 2023, and Notice 2024-35 covered 2024. The final regulations apply for 2025 and later years.
Who is an eligible designated beneficiary?
Publication 590-B lists the owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, and any other individual not more than 10 years younger than the owner. These beneficiaries can generally use life expectancy payments instead of the 10-year rule.
When is the 10-year deadline?
December 31 of the year that contains the 10th anniversary of the owner's death. For a death in 2022, that is December 31, 2032.
Why doesn't the checker show my yearly amount?
The yearly minimum uses the Single Life Expectancy Table (Table I) in Publication 590-B, Appendix B. We only show figures we can tie line by line to the IRS publication, so the checker gives the deadline and the steps, and links to the table. Your IRA custodian can also tell you the amount.
What is the penalty for missing a required distribution?
Notice 2024-35 describes the section 4974 excise tax as 25% of the shortfall, reduced to 10% if the shortfall is corrected within the correction window.
Related: 401(k) catch-up contribution calculator · HSA and dependent care FSA limit calculator