Beneficiary RMD – Non-spouse
Compute RMDs for non-spouse beneficiaries under the SECURE Act 10-year rule.
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Non-Spouse Beneficiary Details
10-Year Distribution Schedule
Annual life expectancy minimums; empty the account by December 31, 2035
| Year | Minimum | Withdrawal | Ending balance |
|---|---|---|---|
| 2026 | $11,049.72 | $11,049.72 | $408,397.79 |
| 2027 | $11,602.21 | $11,602.21 | $416,635.36 |
| 2028 | $12,182.32 | $12,182.32 | $424,675.69 |
| 2029 | $12,791.44 | $12,791.44 | $432,478.47 |
| 2030 | $13,431.01 | $13,431.01 | $439,999.83 |
| 2031 | $14,102.56 | $14,102.56 | $447,192.14 |
| 2032 | $14,807.69 | $14,807.69 | $454,003.67 |
| 2033 | $15,548.07 | $15,548.07 | $460,378.38 |
| 2034 | $16,325.47 | $16,325.47 | $466,255.55 |
| 2035 | $466,255.55 | $466,255.55 | $0.00 |
How it works›
Scope and sources. IRS Publication 590-B, Appendix B Table I; 26 CFR 1.401(a)(9)-5(d),(e) and -4(e)(3), verified October 4, 2026. One designated individual with a separate inherited IRA, owner deaths after 2019, and distribution years 2025 onward. Spousal elections, trusts, successor beneficiaries and the owner's final RMD require separate review.
Required beginning date. Confirm the actual required beginning date with the custodian. It is not just the owner's RMD age. Roth IRA owners are treated as dying before that date. The minor category is only the owner's own child who was under 21 at death; annual minimums continue and the account must be empty in the year the child turns 31.
Balance and timing. Enter the December 31 balance immediately before the selected distribution year, and the beneficiary's age on their birthday in that year. Projections withdraw at the start of each year, then apply the assumed return. The final deadline requires distributing the entire actual account, including subsequent gains. Equal installments are an optional strategy, never a substitute for the legal minimum.