You subtract 1.0 from the divisor for each year in years 2-9, then drain the account in year 10. Your first beneficiary RMD comes directly from the single life table for your attained age in the year following the year of death. This assumes that you are the sole beneficiary or created your own separate inherited IRA account no later than 12/31 of the year following the year of death.For my situation, the wiki article doesn't contain enough information.
I'm a non-EDB beneficiary of a traditional IRA owner who has passed his RBD. I understand from the article (and reading Pub 590-B) that I'll have to empty my inherited traditional IRA within 10 years and will need to take RMDs in years 1-9. But I'm not 100% sure how to calculate those year 1-9 RMDs: do I look up a divisor in the table each year or do I do the subtract one from an initial divisor thing?
You are also responsible for completing the owner's year of death RMD if he did not do so before passing.
Statistics: Posted by Alan S. — Sat Oct 18, 2025 7:42 pm — Replies 25 — Views 2456