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The schedule depends on the owner’s date of death, whether required minimum distributions (RMDs) had begun, your relationship to the owner, whether you qualify as an eligible designated beneficiary, and whether the account is held through a trust or paid to an estate. The rules below summarize federal guidance in the Internal Revenue Service’s current beneficiary materials and Publication 590-B (2025). State taxes, custodian procedures and individual facts can change the result.
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Inherited IRA vs. inherited Roth IRA at a glance
| Issue | Inherited traditional IRA | Inherited Roth IRA |
|---|---|---|
| Tax when distributed | Generally included in the beneficiary’s gross income, except for basis and other tax-free amounts. | Contributions are tax-free; most earnings are tax-free, but earnings may be taxable if the Roth has not met the applicable five-year condition. |
| Tax when inherited | Receiving the account is not itself the same as taking a taxable distribution. | Receiving the account is not itself the same as taking a taxable distribution. |
| Lifetime RMDs for original owner | Usually required after the applicable required beginning date. | The original owner generally had no lifetime RMDs, but beneficiaries still face post-death distribution rules. |
| Common deadline for a non-eligible designated beneficiary | Empty the account by December 31 of the 10th calendar year after death; annual withdrawals may also apply in some circumstances. | Generally empty the account by the end of the applicable fifth or 10th calendar year, depending on the account and governing rule; eligible beneficiaries may qualify for life-expectancy treatment. |
| Basis records | Prior nondeductible contributions can make part of a distribution nontaxable; records such as Forms 8606 may be needed. | Confirm the Roth’s contribution and conversion history and the applicable five-year period before assuming every dollar is tax-free. |
The table is a starting point, not a personal distribution schedule. A beneficiary should first identify the owner’s death date, the beneficiary category and whether an RMD was due for the owner’s final year.
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Usually, tax is due when you take distributions, not simply because the account was transferred to you. A distribution from an inherited traditional IRA is generally included in income to the extent it does not represent the deceased owner’s basis or another amount excluded under the tax rules.
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When the entire distribution is not taxable
If the owner made nondeductible contributions, the account has basis. The basis portion is not taxed again, while the remainder is generally taxable. The calculation normally considers the owner’s basis across traditional IRAs rather than allowing a beneficiary to label a particular withdrawal as coming only from after-tax dollars. Ask the custodian and tax professional for the owner’s basis records, including prior Forms 8606.
If you also have your own traditional IRA with basis, the inherited account and your own account can require separate Form 8606 reporting. Keep the inherited account’s records distinct from your personal IRA records and retain the decedent’s tax documents.
Tax follows the withdrawal year
Taking a large distribution in one calendar year can increase that year’s taxable income and may affect other income-based calculations. Leaving money in the inherited account does not eliminate the eventual tax; it changes when the income is recognized, subject to the applicable distribution deadline. Coordinate the timing with your overall tax situation rather than assuming that the fastest withdrawal is always best.
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Is an inherited Roth IRA taxable?
Inherited Roth IRA contributions are generally tax-free to withdraw, and most earnings are also tax-free. The key qualification is the Roth account’s five-year history. The IRS beneficiary guidance states: “However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal.” Confirm the original owner’s Roth contribution and conversion dates with the custodian.
The five-year condition is an account-history question
Do not assume inheritance starts a new five-year clock, or assume that every Roth account has already satisfied the condition. The relevant history can include the owner’s earlier Roth contributions and conversions, and the result can depend on what part of a distribution is earnings. Obtain the account’s established Roth records before taking a distribution that you expect to be completely tax-free.
Tax-free does not mean distribution-free
The original Roth owner’s freedom from lifetime RMDs does not allow a beneficiary to keep the inherited Roth indefinitely. Beneficiary distribution rules generally apply as though the Roth owner died before the required beginning date. Depending on the beneficiary category and applicable rule, the account may have to be emptied by the end of a fifth or 10th calendar year, or distributed over the eligible beneficiary’s life expectancy.
What is the 10-year rule for inherited IRAs?
For many individual designated beneficiaries who are not eligible designated beneficiaries and who inherited an account from an owner who died after 2019, the account must be fully distributed by December 31 of the calendar year containing the 10th anniversary of the owner’s death. For example, Publication 590-B (2025) gives December 31, 2035, as the deadline when the owner died in 2025.
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The deadline is the end of a calendar year
The 10-year period is not simply 120 months from the date of death. It runs through the end of the 10th calendar year. A beneficiary receiving an account after a death in 2025 therefore has through December 31, 2035, under the general example. The deadline applies to the entire remaining balance, not merely to a required minimum annual amount.
Are annual withdrawals required before year 10?
Not always. Where the owner died before the required beginning date and the 10-year rule applies, Publication 590-B says no distribution is required for a year before the 10th year. Other situations can require annual RMDs during years one through nine, particularly when the owner had already reached the required beginning date. Do not rely on a blanket instruction to “wait until year 10” or to “withdraw every year” without checking the owner’s RMD status and the rules applicable to the beneficiary.
Why the 10-year rule can create a tax-planning decision
You may have flexibility to spread taxable traditional-IRA withdrawals across several years, or to take more in a year when your income is lower. A Roth beneficiary generally has less income-tax pressure but still must meet the deadline. Leaving a traditional account untouched until the final year can create a very large taxable distribution, while taking unnecessary early withdrawals can accelerate tax. The choice should account for the required schedule, basis, other income and state tax treatment.
Who can use life-expectancy treatment?
An eligible designated beneficiary is generally one of the following:
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- The owner’s minor child.
- An individual who is disabled under the applicable standard.
- An individual who is chronically ill under the applicable standard.
- An individual who is not more than 10 years younger than the owner.
Eligible designated beneficiaries can generally use life-expectancy treatment under detailed rules. Some may elect a 10-year route when statutory conditions permit. The exact calculation and starting year depend on the owner’s death date, whether distributions had begun and the beneficiary’s category.
Minor child of the owner
A minor child can receive the special eligible-beneficiary treatment while a minor, subject to the governing definition. After reaching majority, the child generally moves to a 10-year distribution period rather than continuing life-expectancy treatment indefinitely. Establish the applicable majority date and the custodian’s procedure before selecting a schedule.
Disabled or chronically ill beneficiary
These categories require the disability or chronic-illness status to meet the applicable statutory and IRS standards. Documentation and timing matter. A beneficiary who believes they qualify should verify the status with a tax professional before relying on life-expectancy calculations.
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Beneficiary close in age to the owner
An individual who is not more than 10 years younger than the owner can fall within the eligible category. This rule is based on the age difference, not simply on being a relative. Confirm both birth dates and the designation on file.
Can a spouse roll an inherited IRA into their own IRA?
A surviving spouse may have two broad choices, depending on the circumstances: treat the account as the spouse’s own IRA, or keep it as an inherited IRA. The election changes whether owner rules or beneficiary rules apply, including RMD timing and penalties for distributions before age 59½ from a traditional IRA.
Treating the account as the spouse’s own
A spouse who is the sole beneficiary may be able to transfer the assets into the spouse’s own IRA or otherwise treat the account as owned by the spouse. The transfer must be completed using the custodian’s required process; a casual withdrawal and redeposit can create a taxable event or fail to preserve inherited-account treatment. Ask the custodian which direct-transfer method and paperwork apply.
Keeping it inherited
Remaining a beneficiary can preserve beneficiary-specific timing and may be useful when the spouse is younger than the deceased owner or needs access under inherited-account rules. The result depends on whether the owner died before or after the required beginning date and whether distributions had already started. Get the custodian’s account classification in writing before taking a distribution.
How does the owner’s death date and RMD status change the result?
Beneficiary rules distinguish deaths before and after the owner’s required beginning date. The required beginning date is the point at which the owner generally had to begin lifetime RMDs under the law applicable to that owner. If the owner died after that date, an RMD may have been due for the year of death and annual beneficiary distributions may apply under the governing rule.
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Check the year-of-death RMD
Determine whether the owner had an RMD due for the calendar year of death and whether it was completed. If it was not, the beneficiary may need to take the remaining amount. The custodian’s year-end statement may not by itself show whether the full amount was withdrawn, so compare it with the owner’s records and tax reporting.
Death before the required beginning date
For a non-eligible designated beneficiary subject to the 10-year rule, no distribution may be required in years one through nine when the owner died before the required beginning date, although the account still must be emptied by the end of year 10. This is different from situations in which annual RMDs continue because the owner had already reached the required beginning date.
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Death after the required beginning date
When the owner had reached the required beginning date, annual beneficiary RMDs can apply during the 10-year period under the applicable rules, followed by the requirement to distribute the balance by the end of year 10. Because regulatory guidance and transition relief have affected implementation, use the current IRS publication and the custodian’s calculation for the specific death year.
What if the beneficiary is an estate, charity or trust?
The individual designated-beneficiary summary does not automatically apply when the beneficiary is an estate, charity or another non-individual. Separate rules govern those arrangements, and the result can depend on the trust’s terms, whether it qualifies as a see-through trust, the owner’s death date and whether the owner had reached the required beginning date.
Do not assume that a trust beneficiary receives the same 10-year or life-expectancy treatment as an individual named directly on the beneficiary form. Have the trustee, custodian and tax adviser review the governing documents and current Publication 590-B together.
Inherited Roth IRA deadlines: five years, 10 years or life expectancy
An inherited Roth IRA can be subject to more than one time rule. The account’s own five-year history determines whether earnings are potentially taxable. Separately, the beneficiary rules determine when the inherited interest must be distributed.
| Beneficiary situation | Potential distribution framework |
|---|---|
| Non-eligible designated beneficiary | Generally a full distribution by the end of the applicable 10th calendar year; depending on the governing rule, the account may not require annual distributions before then. |
| Eligible designated beneficiary | Life-expectancy treatment may be available, with special rules for a surviving spouse and a minor child; an allowed 10-year election may also exist. |
| Other beneficiary or date-of-death circumstance | A five-year or other rule can apply. Review the current IRS guidance rather than applying the standard individual-beneficiary summary. |
Because the original Roth owner generally had no lifetime RMDs, many inherited Roth calculations use the framework for an owner who died before the required beginning date. That does not remove the beneficiary’s final distribution deadline.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Step-by-step checklist before taking money
- Record the owner’s date of death. Write down the exact date and the calendar year; the 10-year deadline is measured by calendar year.
- Identify the account type. Confirm whether the account is a traditional IRA, Roth IRA, SEP IRA or SIMPLE IRA and whether there are multiple inherited accounts.
- Confirm the beneficiary designation. Determine whether you are the sole beneficiary, one of several individuals, a spouse, a minor child, a disabled or chronically ill person, a close-in-age individual, a trust, an estate or a charity.
- Ask whether the owner had reached the required beginning date. This fact can determine whether annual beneficiary RMDs apply.
- Verify the year-of-death RMD. Find out whether the owner completed the RMD due for the death year and document any remaining amount.
- For a traditional IRA, locate basis records. Request prior Forms 8606 and other records of nondeductible contributions. Do not assume the custodian can reconstruct basis.
- For a Roth IRA, verify the five-year history. Obtain contribution and conversion dates and ask how the custodian identifies contributions, conversions and earnings.
- Ask the custodian for the applicable beneficiary schedule. Request the account’s required distribution deadline and any annual amount in writing, citing the owner’s death date and your beneficiary category.
- Choose a transfer method. Use a direct trustee-to-trustee transfer or the custodian’s inherited-IRA retitling process. Do not take a personal check and assume it can be rolled over like your own IRA.
- Plan tax reporting. Confirm which tax forms will be issued, how withholding works and whether estimated payments or state-tax planning are needed.
Common mistakes and how to avoid them
Assuming every traditional distribution is taxable
Basis can make part of a distribution tax-free. Obtain the owner’s Forms 8606 and apply the required calculation instead of reporting the entire account as income automatically.
Assuming a Roth IRA never creates taxable income
Roth contributions are generally tax-free, but earnings can be taxable when the five-year condition has not been met. Verify the account history before withdrawing.
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Confusing the 10-year deadline with an annual withdrawal rule
The account must be emptied by the end of year 10 in the situations covered by the general rule. Whether annual distributions are required before then depends on the owner’s RMD status and the applicable beneficiary rule.
Missing the owner’s final-year RMD
An unpaid year-of-death RMD can become the beneficiary’s responsibility. Ask for a written accounting rather than relying only on the balance shown after death.
Using the wrong spouse strategy
Treating an inherited account as your own and keeping it inherited have different consequences. Complete the custodian’s election or transfer process before taking action.
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Non-individual beneficiaries have separate rules. Have the governing document reviewed before selecting a payout schedule.
How to choose a withdrawal strategy
If the inherited account is traditional
- First satisfy any year-of-death RMD and required annual distributions.
- Estimate the taxable portion after considering basis.
- Compare spreading withdrawals with a larger final-year distribution.
- Coordinate withdrawals with other income and state-tax rules.
- Keep enough liquidity for the tax due on taxable distributions.
If the inherited account is Roth
- Confirm the five-year account history before treating earnings as tax-free.
- Meet the inherited-account deadline even if no income tax is expected.
- Consider whether leaving assets invested until the deadline fits your goals and risk tolerance.
- Ask whether the custodian distinguishes contributions, conversions and earnings on its statements.
If you are a spouse
Compare the inherited-account route with treating the account as your own. Age, access needs, RMD timing and the owner’s death-date circumstances can make one route more suitable than the other. Obtain individualized advice before retitling.
Questions to ask the custodian and tax professional
- What is the account’s exact inherited registration and beneficiary classification?
- What is the final date for distributing the entire account?
- Are annual RMDs required before that date, and how were they calculated?
- Was an RMD due for the owner’s year of death, and was it paid?
- What traditional-IRA basis records are on file?
- What Roth contribution, conversion and five-year records are available?
- Are there multiple beneficiaries whose separate shares must be established?
- Does a trust or estate beneficiary change the distribution rule?
- Which transfer forms and account titling are required?
- What federal and state tax forms will report each distribution?
Federal rules are only part of the answer
The IRS rules summarized here are federal rules. A state may tax distributions differently, and state law can affect the definition of disability, majority or trust administration. Custodian terms can also determine how quickly a beneficiary must submit a claim, establish separate accounts or provide documentation. Confirm later IRS updates, including the edition of Publication 590-B that applies to the year of distribution.
The most important facts to assemble are the owner’s death date, required-beginning-date status, your relationship and eligibility category, the beneficiary form, the year-of-death RMD status, traditional-IRA basis and the Roth’s five-year history. Without those facts, a generic 10-year instruction can be wrong.
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