How do changes to the RMD life expectancy change RMD for inherited IRA from 2012.

[dpconley]

61 year old has been taking RMDs from IRA's that were inherited from parents in 2012. how to use new tables for 2022 and beyond?

[ColeenD3]

This is not something you would do. This is something the plan administrator should take into account. Speak to them and see if they have or are willing to make an adjustment to your distribution amounts.

[dmertz]

IRA custodians are not required to calculate RMDs for inherited accounts although many will do so for you if you have provided the necessary information for them to be able to do so.

You recalculate the the life expectancy factor as if the new Single Life table had been in place the year after the year of death when you began receiving RMDs as beneficiary.  You'll look up the value in the new table for you age on your birthday in the year following the year of death and reduce that by 1 for each subsequent year.

For example, if the decedent died in 2012 and you were age 52 in 2013, the new factor for 2013 would be 34.3.  Reduce that by 9 to reach the factor for 2022, which would be 25.3.  Continue to reduce by one each subsequent year.