double inherited irs rmd distributions

[cassie571]

How do I calculate RMD on a double inherited IRA? I inherited an IRA from my spouse who recently died 12/2025. He inherited his IRA from his brother in 2022. RMD for 2025 was already withdrawn. How do I calculate future RMD? Form 590B did not seem to address this situation directly. My spouse use life expectancy for the 2years. Can I use 10 year rule, how? my life expectancy or continue with his?

[DianeW777]

It  depends. First the plan administrator can give you the life expectancy amount to distribute each year. Spouses can roll the IRA into their own IRA, postponing required minimum distributions (RMDs) until they reach 73 or 75. Alternatively, they can use the "life expectancy" method for inherited IRA RMDs.

The 10-year rule is for a non-spouse. However, as indicated by dmertz, depending on the designation of your spouse on the account, you may be required to take the annual amount your spouse would have had to take or begin a 10-year rule for yourself in 2026. Check with the plan administrator to be sure.

Calculating the required minimum distribution - 

The required minimum distribution for any year is the account balance as of the end of the immediately preceding calendar year divided by a distribution period from the IRS’s “Uniform Lifetime Table.” Use a different table if the sole beneficiary is the owner’s spouse who is ten or more years younger than the owner.  The following can help determine the payout periods and the amount of your required distribution:

• Table 3 Uniform Lifetime Chart (This chart assumes your spouse was not more than 10 years older than you, if so, scroll up to see other charts)

@cassie571 

[Edited: 01/31/2026 | 11:33 AM PST]

[dmertz]

If your spouse was taking distributions under the 10-year rule, you simply continue to take the RMDs that your spouse would have been required to take had your spouse not died.  The end of the 10-year period does not change, so the inherited IRA would need to be fully drained by the end of 2032.

If your spouse was instead an Eligible Designated Beneficiary not subject to the 10-year rule (I think that that might be what you are saying), you continue to take the annual beneficiary RMDs that your spouse would have been required to take had your spouse not died, but you are also subject to the 10-year rule beginning with 2026 and the IRA must be fully drained by the end of 2035.

(The answer provided by @DianeW777 does not apply to a successor beneficiary such as yourself.)

[cassie571]

My husband was a designated ben ...In another response it mentioned as a spouse less than 10 hrs younger, I can roll over into my Ira account treating, using the rmd table based on my age.  Is that correct?

[dmertz]

Just to be clear, my understanding is that the IRA you inherited was the IRA that your spouse inherited from your spouse's brother.  The spousal inheritance options are not permitted to be used by a successor beneficiary.  For you to be eligible to use the spousal beneficiary options your spouse would have to have been the original owner of the IRA.  The IRA that you inherited as successor beneficiary was your spouse's brother's IRA, not your spouse's IRA.  Your spouse was the beneficiary, not the participant.