Inherited IRA RMD Calculator
Born in 1975 and left a $500,000.00 traditional IRA by an owner born in 1950 who died in 2024, you must take $14,204.55 for 2026. The account must be empty by December 31, 2034.
Last reviewed
Your inherited IRA distribution
Required minimum for 2026
$14,204.55
Account must be empty by
December 31, 2034
Withdrawals, 2026 to 2034
$743,297.61
Your 2026 required minimum distribution is $14,204.55, $500,000.00 ÷ 35.2, and the account must be empty by December 31, 2034.
Because the owner died after their RMD start date, April 1, 2023, a minimum is due every year until the deadline, over your life expectancy, 36.2 at 50 in 2025, less 1 a year.
At a 5.00% return, the minimums take $136,400.47 through 2033 and leave $606,897.14 for 2034, 81.65% of the $743,297.61 total.
Missing it would cost an excise tax of $3,551.14 (25 percent), or $1,420.46 (10 percent) if you take it and file Form 5329 in time.
You, the owner and the account
- owner's RMDs had to start: born 1950, so April 1, 2023; died 2024, after it
- empty by: 2024 + 10 = December 31, 2034
- your age in 2025: 2025 − 1975 = 50, Table I 36.2; 2026: 36.2 − 1 = 35.2
- owner's age in 2024: 74, Table I 15.6; 2026: 15.6 − 2 = 13.6; the larger: 35.2
- $500,000.00 ÷ 35.2 ≈ $14,204.55
The balance and the withdrawals, year by year
This year's and the last year's withdrawal under each pace
Year-by-year required minimum distributions
| Year | Prior December 31 balance | Divisor | Required minimum | Growth at the assumed return | December 31 balance after it |
|---|---|---|---|---|---|
| 2026age 51 | $500,000.00 | 35.2 | $14,204.55 | $25,000.00 | $510,795.45 |
| 2027age 52 | $510,795.45 | 34.2 | $14,935.54 | $25,539.77 | $521,399.68 |
| 2028age 53 | $521,399.68 | 33.2 | $15,704.81 | $26,069.98 | $531,764.85 |
| 2029age 54 | $531,764.85 | 32.2 | $16,514.44 | $26,588.24 | $541,838.65 |
| 2030age 55 | $541,838.65 | 31.2 | $17,366.62 | $27,091.93 | $551,563.96 |
| 2031age 56 | $551,563.96 | 30.2 | $18,263.71 | $27,578.20 | $560,878.45 |
| 2032age 57 | $560,878.45 | 29.2 | $19,208.17 | $28,043.92 | $569,714.20 |
| 2033age 58 | $569,714.20 | 28.2 | $20,202.63 | $28,485.71 | $577,997.28 |
| 2034age 59 | $577,997.28 | all of it | $606,897.14 | $28,899.86 | $0.00 |
Minimum withdrawals go from $14,204.55 in 2026 to $20,202.63 in 2033, leaving $577,997.28 at the end of 2033; then the whole $606,897.14 comes out in 2034.
Other ways to take it out, and the federal tax on each
| Pace | This year | Last year | Taken out in all | Federal tax on it | Tax share |
|---|---|---|---|---|---|
| The minimum each yearyours if you take the minimum | $14,204.55 | $606,897.14 | $743,297.61 | $226,140.31 | 30.42% |
| Even amounts to 2034 | $70,345.04 | $70,345.04 | $633,105.36 | $145,321.29 | 22.95% |
| Up to the top of the 22 percent bracket | $36,800.00 | $406,686.56 | $701,086.56 | $190,122.55 | 27.12% |
| Up to the top of the 24 percent bracket | $132,875.00 | $36,797.52 | $568,297.52 | $132,711.45 | 23.35% |
| All of it in 2026 | $525,000.00 | $525,000.00 | $525,000.00 | $166,764.25 | 31.76% |
The minimum each year pays $226,140.31 of federal tax on $743,297.61, 30.42% of what comes out; the smallest share is 22.95%, with even amounts to 2034: $145,321.29 on $633,105.36. Paces that take money out sooner take out less in all, since less is left to grow in the account.
The same account under each payout that could apply
| Payout | Required minimum this year | Must be empty by | Last withdrawal | Taken out in all |
|---|---|---|---|---|
| 10-year ruleyours | $14,204.55 | December 31, 2034 | $606,897.14 | $743,297.61 |
| Eligible beneficiary, life expectancy payments | $14,204.55 | No fixed date (empty in 2061) | $24,420.52 | $1,394,962.99 |
| Spouse, as your own IRA | $0.00 | No fixed date (table to 2075) | $122,494.16 | $2,768,024.09 |
| Spouse, as a beneficiary | $14,164.31 | No fixed date (table to 2075) | $9,654.00 | $1,604,692.15 |
| No designated beneficiary | $36,764.71 | No fixed date (empty in 2039) | $52,920.36 | $734,051.38 |
For 2026 the minimum runs from $0.00 (Spouse, as your own IRA) to $36,764.71 (No designated beneficiary).
How inherited IRA distributions work
Three facts set your inherited IRA payout. They are who you are to the owner, whether death came before the required beginning date, and whether it is a Roth IRA. The final regulations apply from 2025 (26 CFR 1.401(a)(9)-1(d)).
Did the owner die before their RMDs had to start?
For an IRA, 26 CFR 1.408-8(b)(1)(i) says "the IRA owner's required beginning date is April 1 of the calendar year following the calendar year in which the individual attains the applicable age." Under 26 CFR 1.401(a)(9)-2(b)(2), that age is 72 if born from July 1, 1949 through 1950. It is 73 for 1951 through 1958, and 75 from 1960.
On a traditional IRA, death on or after that date requires yearly minimums unless a surviving spouse treats the IRA as their own before the spouse's own applicable-age year (26 CFR 1.408-8(c)). Under 26 CFR 1.401(a)(9)-5(d)(1)(i), that requirement "continues to apply for every distribution calendar year until the employee's interest is fully distributed", even under the 10-year rule. If the owner died before that date, 26 CFR 54.4974-1(c)(2) says "there is no required minimum distribution until the end of the calendar year" of the 5-year or 10-year rule.
Under 26 CFR 1.401(a)(9)-2(a)(3)(ii), "even if payments have been made before the employee's required beginning date, the rules of § 1.401(a)(9)-3 will apply if the employee dies before that date." On a $500,000.00 traditional IRA, take an owner born in 1951 (required beginning date April 1, 2025) who died in 2025. Under the 10-year rule (26 CFR 1.401(a)(9)-3(c)(3), -5(e)(2)), a child born in 1975 owes nothing for 2026 if the death came before April 1, 2025. If the death came on or after April 1, 2025, the 2026 minimum is $14,164.31.
Who is an eligible designated beneficiary
Publication 590-B says "An IRA beneficiary is an eligible designated beneficiary if the beneficiary is the owner's surviving spouse, the owner's minor child, a disabled individual, a chronically ill individual, or any other individual who is not more than 10 years younger than the IRA owner." From 2020 deaths on, any other designated beneficiary uses the 10-year rule (26 CFR 1.401(a)(9)-3(c)(3), -5(e)(2)).
Under 26 CFR 1.401(a)(9)-4(e)(3), "An individual reaches the age of majority on the individual's 21st birthday." Under -4(e)(6), the 10-year test compares dates of birth: for an owner born October 1, 1953, a beneficiary qualifies if born "on or before October 1, 1963."
Under 26 CFR 1.401(a)(9)-4(b), "A person that is not an individual, such as the employee's estate, is not a designated beneficiary."
The divisor: Table I, less 1 each year
For a non-spouse designated beneficiary, your life expectancy starts from "the beneficiary's age as of the beneficiary's birthday in the calendar year following the calendar year of the employee's death", under 26 CFR 1.401(a)(9)-5(d)(3)(iii). Table I, the Single Life Table, gives 36.2 at 50. When yearly distributions apply after a 2024 death, a child born in 1975 divides by 36.2 in 2025 and by 35.2 in 2026, 1 less each year.
When the owner died on or after the required beginning date, the divisor is the longer of your life expectancy and the owner's, under -5(d)(1)(ii). The owner's starts at their age in the year of death: 15.6 at 74, so 13.6 in 2026. A beneficiary born in 1940 uses the owner's 13.6, not their own 7.1, and takes $36,764.71 from $500,000.00 instead of $70,422.54.
Why the last year holds most of the money
A divisor of 35.2 takes 2.84% of the balance. At a 5.00% return the account grows faster than that, so on the default it keeps rising, to $577,997.28 at the end of 2033. Then the whole $606,897.14 comes out in 2034.
Taking more sooner spreads the tax over more years. Take a single filer with $85,000.00 of other income, at 2026 rates. Even amounts of $70,345.04 a year pay $145,321.29 of federal tax, 22.95% of what comes out. The minimum pays $226,140.31, 30.42%. The even pace takes out less in all, $633,105.36, because money taken out early stops growing in the account.
A surviving spouse's choices
Publication 590-B says "If you are the surviving spouse who is the sole beneficiary of your deceased spouse's IRA, you may elect to be treated as the owner and not as the beneficiary." You need an unlimited right to withdraw, not via a trust (26 CFR 1.408-8(c)(1)(ii)). For your own traditional IRA (26 CFR 1.408-8(c)(3)), payouts after the death year start at your applicable age on Table III. Your own Roth IRA owes nothing for life (26 CFR 1.408-8(b)(1)(ii)). Treating a traditional IRA as their own, a spouse born in 1955 owes nothing after the death year until 2028 (age 73, divisor 26.5).
Once you treat it as your own, Publication 590-B says "any distribution you later receive before you reach age 59½ may be subject to the 10% additional tax." As a sole-beneficiary spouse, your divisor is Table I at your age, found again yearly (26 CFR 1.401(a)(9)-5(d)(3)(iv)). If the owner died on or after the required beginning date, -5(d)(1)(ii) uses the owner's remaining life expectancy when longer. If the owner died before that date, -3(d) lets you wait until the year the owner would have reached the applicable age.
Publication 590-B says a beneficiary spouse "may use the applicable denominator based on the life expectancy you find in Table III to determine your RMD." Table III starts at 72 and 26 CFR 1.401(a)(9)-5(g)(3)(ii) is reserved, so this page uses Table I. Ask your custodian. Missing a required beneficiary payout after the death year makes the IRA an eligible spouse's own (26 CFR 1.408-8(c)(2)(i)).
Inherited Roth IRAs
Under 26 CFR 1.408-8(b)(1)(ii), Roth IRA rules apply "as though the Roth IRA owner died before his or her required beginning date." So under the 10-year rule nothing is due until the last year, however old the owner was. After a 2024 death, $500,000.00 from year-end 2025 at 5.00% grows to $775,664.12 by 2034. Life expectancy payments start the year after death. A sole-beneficiary spouse may wait for the owner's applicable-age year (26 CFR 1.401(a)(9)-3(d)). Estates use 5-year rules; a spouse's own Roth IRA (26 CFR 1.408-8(c)) owes nothing.
Publication 590-B says "You don't include in your gross income qualified distributions". Addressing the owner, it says a payout "Made to a beneficiary or to your estate after your death" qualifies once it "is made after the 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for your benefit." That 5-year clock is the owner's. Before that 5-year period ends, the Roth IRA withdrawal calculator works out the tax on the earnings.
The inherited IRA formulas
minimum = prior December 31 balance ÷ divisor, to the cent, never more than the account holds your divisor = Table I(your age in the year after the death) − 1 for each year since owner's divisor = Table I(owner's age in the year of death) − 1 for each year since owner died on or after the required beginning date: divisor = the longer of the two (no designated beneficiary: the owner's), 26 CFR 1.401(a)(9)-5(d)(1) spouse as a beneficiary: your divisor = Table I(your age this year), or the owner's under 26 CFR 1.401(a)(9)-5(d)(1)(ii) when longer; as your own IRA: Table III(your age), from your applicable age empty by: year of death + 10 (10-year rule) or + 5 (5-year rule), 26 CFR 1.401(a)(9)-3(c), -5(e)(2); minor child: year of birth + 21 + 10, -5(e)(4) next balance = balance × (1 + return), to the cent, − the withdrawal excise tax = 25% of the shortfall, or 10% if corrected in the correction window
Worked examples from Publication 590-B and the regulations
Publication 590-B's example of a first life expectancy payment: "You become age 57 in 2026. You use Table I. Your applicable denominator for 2026 is 29.8." Take an eligible beneficiary born in 1969, and an owner born in 1965 who died in 2025. A $100,000.00 balance gives $3,355.70 for 2026, and a 28.8 divisor for 2027.
26 CFR 1.401(a)(9)-4(e)(9)(ii) follows a minor child after a 2022 death: "B ceases to be an eligible designated beneficiary upon reaching the age of majority in 2024, and Plan X is required to distribute A's remaining interest in the plan by the end of 2034 pursuant to the rules of § 1.401(a)(9)-5(e)(4)." For a minor child born in 2003, the deadline is December 31, 2034, and the 2026 divisor is 62.0 ($1,612.90 on $100,000.00).
Under the 5-year rule (26 CFR 1.401(a)(9)-3(c)(2)), an estate of an owner born in 1960 who died in 2024 owes nothing until 2029. All of it is due by December 31, 2029, "the calendar year that includes the fifth anniversary" of the death. From year-end 2025 at a 5.00% return, $500,000.00 grows to $607,753.13.
Check it against Form 5498, Form 1099-R and Form 5329
Start from box 5 of last year's Form 5498: "On the beneficiary’s Form 5498 and annual statement, the FMV of that beneficiary’s share of the IRA as of the end of the year must be shown in box 5." That is the prior December 31 balance you divide.
Do not wait for box 11 of Form 5498: "Until further guidance is issued, no reporting is required for IRAs of deceased participants (except where the surviving spouse elects to treat the IRA as the spouse’s own, as described above)." With box 11 blank, the default's child still owes $14,204.55 for 2026.
Form 1099-R reports payouts; box 7's instructions say "Use code 4 regardless of the age of the participant to indicate payment to a decedent’s beneficiary, including an estate or trust." If an owner dies before 59½, Publication 590-B says payouts come "without either having to pay the 10% additional tax."
Part IX of Form 5329 figures any shortfall tax: "The additional tax is 25% of the excess accumulation", cut to 10% if corrected in the correction window. For a waiver, "Enter “RC” and the amount of the shortfall you want waived in parentheses on the dotted line next to line(s) 54a and/or 54b, as applicable."
When your situation works differently
Distributions you skipped from 2021 to 2024
In Notices 2022-53, 2023-54 and 2024-35, "the IRS will not assert that an excise tax is due" under § 4974 on a "specified RMD" only. Notice 2022-53 covered 2021 and 2022 (2020 or 2021 deaths), and Notice 2023-54 covered 2023 (2020 to 2022 deaths). Notice 2024-35 covered 2024 (2020 to 2023 deaths). In all three, that means a designated beneficiary not on life expectancy payments after an owner's death on or after the required beginning date. Each notice also covers a beneficiary of an eligible (or pre-2020 designated) beneficiary who died in that notice's death years on life expectancy payments. None of the notices covered an owner's estate or an owner's beneficiary on life expectancy payments; they use Form 5329.
Divisors still fell by 1 yearly: Publication 590-B's 55-year-old in 2022 divides by "27.6 (31.6 – 4)" in 2026. Under the 10-year rule (26 CFR 1.401(a)(9)-5(e)(2)), an account from a 2021 death must be empty by December 31, 2031. Under 26 CFR 1.401(a)(9)-1(d), the final rules apply "for calendar years beginning on or after January 1, 2025". Yearly minimums due from 2025 on are not waived.
The owner's own distribution in the year of death
If the owner died on or after the required beginning date, 26 CFR 1.401(a)(9)-5(c)(1) says "a required minimum distribution is due for the calendar year of the employee's death, and that amount must be distributed during that year to any beneficiary to the extent it has not already been distributed to the employee." This page starts the year after death.
In 26 CFR 1.408-8(e)(4)(iii), an owner died at 75 on December 31, 2024, leaving two IRAs worth $150,000. Of the $6,097.56 total ($150,000/24.6), $3,000 was taken, leaving $3,097.56 split by balance: $2,065.04 and $1,032.52. Under 26 CFR 54.4974-1(g)(3), the excise tax is waived if taken by the beneficiary's tax filing deadline (with extensions), or the end of the next year if later.
Inherited 401(k) and other workplace plans
A 401(k) or 403(b) follows the same rules, with three differences. An owner still working and not a 5% owner can have a later required beginning date (26 CFR 1.401(a)(9)-2(b)(1)). That date is April 1 after the later of the applicable age and retirement. If the owner died before it, a plan may require the 10-year rule instead of life expectancy payments (-3(c)(5)(ii)). For a government plan, the post-2019 rules start with 2022 deaths (-1(b)(2)(i)); ask the plan.
Deaths before 2020, and a beneficiary's own beneficiary
If the owner died before January 1, 2020, a named person is an eligible designated beneficiary under 26 CFR 1.401(a)(9)-4(e)(1)(vi). They take yearly life expectancy payouts while alive. When an eligible beneficiary dies in 2020 or later, a 10-year limit starts for their heir (26 CFR 1.401(a)(9)-5(e)(3)). Under -5(e)(1), the account must be empty by the earliest of the 10-year limits that apply. That limit does not apply "if both the employee and the employee's designated beneficiary died before January 1, 2020". Pre-2020 and second deaths are outside this page.
Giving to charity from an inherited IRA
A qualified charitable distribution, a gift paid straight to a charity once you are 70½, counts toward the minimum. Under 26 CFR 1.408-8(g)(1), "a qualified charitable distribution made pursuant to section 408(d)(8) is taken into account in determining whether section 401(a)(9) is satisfied." Publication 590-B allows it where "Amy is at least age 70½". Once 70½, a sibling born in 1955 can send their $28,089.89 minimum for 2026 straight to a charity. The qualified charitable distribution calculator works out the tax it saves.
Assumptions and limits
- Each year's amount is the prior December 31 balance divided by the divisor, rounded to the cent (26 CFR 1.408-8(b)(2)). Later years add the assumed return and withdraw on December 31; mid-year withdrawals will differ.
- When the divisor falls to 0.0 or below, no life expectancy is left. The page then takes the whole balance, since the amount "will never exceed the entire account balance" under 26 CFR 1.401(a)(9)-5(a)(1).
- Ages are ages on the birthday in each year.
- For 1959 births, 26 CFR 1.401(a)(9)-2(b)(2)(v) is reserved between ages 73 and 75. For a spouse's start year, the page uses 73, as proposed in REG-103529-23.
- A spouse's distributions have no fixed deadline, so the year-by-year table stops at age 100, at your age if older, or when the account empties.
- Tax columns use 2026 rates and standard deductions from Rev. Proc. 2025-32 for all years, without state tax, credits or other deductions. Below $100,000 of taxable income, the IRS Tax Table can differ by a few dollars.
- IRAs inherited from the same person may be added together, and the total taken from any of them (26 CFR 1.408-8(e)(2)(ii)). They may not be mixed with your own IRAs.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
What to do before December 31
Take this year's amount by December 31, from the balance in box 5 of last year's Form 5498. The default's child takes $14,204.55 for 2026, which adds to their $85,000.00 of other income; the federal income tax calculator shows the tax on $99,204.55.
Plan the last year early. On the default, minimums leave 81.65% for 2034; compare an even pace in the pacing table. The federal income tax calculator shows the tax on that year's $606,897.14 plus $85,000.00 of other income at 2026 rates.
If you missed a year, take the shortfall now and file the return that reports it within the correction window. That cuts the excise tax on the default's amount to $1,420.46 from $3,551.14. The IRA excise tax calculator works out yours.
If you are a spouse, compare both ways to hold it before you retitle the account. At 75, the Uniform Lifetime Table's 24.6 asks less than Table I's 14.8; the RMD calculator shows your own distributions as the owner.
Questions about inherited IRA distributions
Do I have to take money out of an inherited IRA every year?
On a traditional IRA, yes if the owner died on or after their required beginning date (26 CFR 1.401(a)(9)-5(d)), unless a spouse treats it as their own before the spouse's applicable-age year. Yearly minimums also apply under life expectancy payments, after any delay allowed a sole-beneficiary spouse (-3(d)). And they apply when a spouse treats a traditional IRA as their own, from their applicable-age year (26 CFR 1.408-8(c)). If the owner died before that date, or on a Roth IRA, the 10-year or 5-year rule (26 CFR 1.401(a)(9)-3(c)) asks nothing until the last year; a spouse's own Roth IRA owes nothing. Under that 10-year rule, an adult child of an owner born in 1960 who died in 2024 owes nothing until 2034.
When does an inherited IRA have to be empty?
Under the 10-year rule, by December 31 of the year holding the 10th anniversary of the death; Publication 590-B says "if the owner died in 2025, the beneficiary would have to fully distribute the IRA by December 31, 2035." The 5-year rule ends December 31 of the year holding the 5th anniversary (26 CFR 1.401(a)(9)-3(c)(2)). If eligible only as the owner's minor child (-5(e)(4)), the 10-year limit runs from turning 21: December 31, 2040 if born in 2009. Other eligible beneficiaries on life expectancy payments have no fixed end date while alive (-5(e)(3) starts 10 years at their death).
How do I calculate the RMD for an inherited IRA?
For a non-spouse beneficiary on yearly payouts, divide last December 31's balance by Table I at your age in the year after death, less 1 yearly. After a death on or after the required beginning date, use the owner's divisor when longer (26 CFR 1.401(a)(9)-5(d)(1)(ii)). A sole-beneficiary spouse uses Table I each year, or Table III as owner. An estate, after a death on or after that date, uses only the owner's. After a 2024 death on or after that date, a child born in 1985 divides a $250,000.00 traditional IRA by 44.7 in 2026, for $5,592.84.
What is the penalty for missing an inherited IRA RMD?
An excise tax of 25% of the shortfall under 26 U.S.C. 4974(a), cut to 10% under 4974(e) if you take it and file a return within the correction window. Applying Publication 590-B's 2026 divisor of 27.6 to a $100,000.00 balance gives a $3,623.19 minimum: $905.80 of tax, or $362.32 if corrected. You can also ask the IRS to waive it for reasonable error.
What if I skipped inherited IRA RMDs from 2021 to 2024?
Notices 2022-53 (2021 and 2022, after 2020 or 2021 deaths), 2023-54 (2023, 2020 to 2022 deaths) and 2024-35 (2024, 2020 to 2023 deaths) waived § 4974 tax only on a "specified RMD". For each notice's death years, that covers a designated beneficiary not on life expectancy payments after a death on or after the required beginning date. In all three, it also covers a beneficiary of an eligible (or pre-2020 designated) beneficiary who died in those death years on life expectancy payments. None of the three covered an owner's estate or an owner's beneficiary on life expectancy payments, who use Form 5329. Under the 10-year rule (26 CFR 1.401(a)(9)-5(e)(2)), the account from a 2021 death must still be empty by December 31, 2031; divisors fell yearly, and amounts from 2025 on are due.
What are my options if I inherit an IRA from my spouse?
As sole beneficiary with an unlimited right to withdraw (not through a trust, 26 CFR 1.408-8(c)(1)(ii)), treat it as your own. You can also stay a beneficiary, or take the 10-year rule if the owner died before the required beginning date (or on a Roth IRA). Take a $500,000.00 prior year-end traditional IRA from a spouse born in 1950 who died in 2024. At 75 in 2026, your own IRA asks $20,325.20 and staying a beneficiary asks $33,783.78. Before 59½, staying a beneficiary avoids the 10% early tax.
Does an inherited Roth IRA have RMDs?
Yes, unless a surviving spouse treats the Roth IRA as their own (26 CFR 1.408-8(c)) and owes nothing for life. For any beneficiary, 26 CFR 1.408-8(b)(1)(ii) applies the rules as though the owner died before the required beginning date. Under the 10-year or 5-year rule (26 CFR 1.401(a)(9)-3(c)), nothing is due until the last year. Under that 10-year rule, an owner born in 1946 who died in 2024 at 78 leaves an adult child nothing due until 2034. Life expectancy payments start the year after death, unless a sole-beneficiary spouse delays until the year the owner would have reached the applicable age (26 CFR 1.401(a)(9)-3(d)).
What happens when an estate or a trust inherits an IRA?
An estate has no designated beneficiary (26 CFR 1.401(a)(9)-4(b)). If the owner died before the required beginning date (or on a Roth IRA), the 5-year rule ends December 31, 2029 after a 2024 death. On a traditional IRA, after a 2024 death at 74 on or after that date, the estate uses the owner's divisor: 13.6 in 2026. Under 26 CFR 1.401(a)(9)-4(f), a see-through trust follows its beneficiaries' rules, which this page does not work out.
Sources
- IRS, Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs) (page reviewed Apr 30, 2026)
- 26 CFR 1.401(a)(9)-1, minimum distribution requirement in general (eCFR) (current version)
- 26 CFR 1.401(a)(9)-2, distributions commencing during an employee's lifetime (eCFR) (current version)
- 26 CFR 1.401(a)(9)-3, death before required beginning date (eCFR) (current version)
- 26 CFR 1.401(a)(9)-4, determination of the designated beneficiary (eCFR) (current version)
- 26 CFR 1.401(a)(9)-5, required minimum distributions from defined contribution plans (eCFR) (current version)
- 26 CFR 1.401(a)(9)-8, special rules (eCFR) (current version)
- 26 CFR 1.401(a)(9)-9, life expectancy and Uniform Lifetime tables (eCFR) (current version)
- 26 CFR 1.408-8, distribution requirements for individual retirement plans (eCFR) (current version)
- 26 CFR 54.4974-1, excise tax on accumulations in qualified retirement plans (eCFR) (current version)
- 26 U.S.C. 152, dependent defined (Cornell LII text) (current version)
- 26 U.S.C. 4974, excise tax on certain accumulations in qualified retirement plans (Cornell LII text) (current version)
- IRS, Notice 2024-35, Certain Required Minimum Distributions for 2024 (page modified Apr 16, 2024)
- IRS, Notice 2023-54, Transition Relief and Guidance Relating to Certain Required Minimum Distributions (page modified Jul 14, 2023)
- IRS, Notice 2022-53, Certain Required Minimum Distributions for 2021 and 2022 (page modified Oct 7, 2022)
- IRS, Instructions for Forms 1099-R and 5498 (2026) (page reviewed Jun 23, 2026)
- IRS, Instructions for Form 5329 (2025) (page reviewed Apr 30, 2026)
- IRS, Rev. Proc. 2025-32, the 2026 tax rate tables and standard deduction (page modified Oct 17, 2025)
- Treasury and IRS, Required Minimum Distributions, proposed regulations REG-103529-23 (Federal Register 2024-14543) (page modified Jul 19, 2024)
More in Retirement Calculators and Finance Calculators.