Whether the owner had started
Yes — they had reached their required beginning date gives $12,658. No — they died before it gives $0 — a difference of $12,658 less (-100.0%).
Same account, same beneficiary. If the owner had reached their required beginning date, something has to come out every year; if they had not, nothing is due until the account must be empty.
| Input | Yes — they had reached their required beginning date | No — they died before it |
|---|---|---|
| Balance on 31 December last year(usd) | 400,000 | 400,000 |
| Your age in the first distribution year | 55 | 55 |
| Which distribution year is this | 1 | 1 |
| Which rule applies | Ten-year rule — most beneficiaries since 2020 | Ten-year rule — most beneficiaries since 2020 |
| Had the owner started their own RMDs? | Yes — they had reached their required beginning date | No — they died before it |
| Your income tax rate(percent) | 24 | 24 |
| Minimum you must take this year | $12,658 | $0 |
Every figure, both ways
| Step | Yes — they had reached their required beginning date | No — they died before it | Difference |
|---|---|---|---|
| Single life expectancy at that age(years) | 31.6 | 31.6 | 0 |
| Divisor this year | 31.6 | 31.6 | 0 |
| Withdrawal under the life-expectancy method | 12,658.23 | 12,658.23 | 0 |
| Years left in the ten-year window | 10 | 10 | 0 |
| Even split to empty it in time | 40,000 | 40,000 | 0 |
| Minimum you must take this year | 12,658.23 | 0 | -12,658.23 |
| Income tax on that, at your rate | 3,037.97 | 0 | -3,037.97 |
| What lands in your bank | 9,620.25 | 0 | -9,620.25 |
| Excise tax if you skip it | 3,164.56 | 0 | -3,164.56 |
Questions people actually ask
- Does lowering had the owner started their own rmds? change the answer in proportion?
- The two sides differ by 100.0% in the answer. Read the step table below to see which line moves and which does not — that is where a formula stops being a black box.
- What is held constant between the two columns?
- Everything except had the owner started their own rmds?: balance on 31 december last year, your age in the first distribution year, which distribution year is this, which rule applies, your income tax rate. That is what makes the difference attributable — change two things at once and neither column tells you which one moved the answer.
- Can I compare my own two numbers?
- Yes, from the address bar: add ?a.owner_begun=… and &b.owner_begun=… to set each side, and a parameter without a prefix sets both at once. The page is computed per request, so any pair works — these two are only the ones worth a link.
Change either side by adding query parameters — ?a.owner_begun=… and b.owner_begun=…. A parameter without a prefix sets both sides at once. Source: 26 CFR §1.401(a)(9)-9 — Single Life Table, IRS — Retirement plan and IRA required minimum distributions FAQs, IRS Publication 590-B — Distributions from IRAs, including inherited accounts