Required Minimum Distribution – Inherited IRA Worksheet

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.


Characters left:

This tax worksheet computes the required minimum distribution (RMD) a beneficiary must withdrawal from an inherited IRA.

DO NOT use this worksheet for a surviving spouse who elects to treat an inherited IRA as his/her own or rolls the inherited IRA over into his/her own IRA. Use the Required Minimum Distributions tax worksheet instead.

For further assistance on this topic, click the Tax Flowcharts item group Tax worksheets item group button button and view the following tax flowcharts:

Footnotes

  1. If the deceased IRA owner was required to take a distribution in the year of death, then it must be taken in such year, even if after death.
  2. A surviving spouse can elect to treat an inherited IRA as his/her own or roll the IRA over into his/her own IRA. If so, the spouse’s RMDs are computed using the regular RMD rules rather than the inherited IRA rules.
  3. Only individuals and certain trusts qualify as designated beneficiaries. (Thus, the estate is not a designated beneficiary.)
  4. If there is more than one beneficiary and the account has not been divided into separate accounts or shares for each beneficiary, use the oldest beneficiary’s date of birth.
  5. First year the beneficiary must receive an RMD, unless the five-year rule applies (in which case, the entire balance must be distributed before the end of the fifth year after the year of death).

Share This