An inherited Roth IRA must follow beneficiary distribution rules even though the original owner generally had no required minimum distributions during life. Most non-spouse beneficiaries who are not eligible designated beneficiaries must empty the account by December 31 of the tenth calendar year after the owner’s death. Spouses and certain other eligible designated beneficiaries may have different options. The deadline to empty the account and the Roth five-tax-year test for tax-free earnings are separate rules.
This is a summary of federal rules current as of October 4, 2026. Your beneficiary status, the account’s Roth history, trust terms, and custodian procedures can affect what applies.
When must an inherited Roth IRA be emptied?
For most designated beneficiaries who are not eligible designated beneficiaries, the outside deadline is December 31 of the tenth calendar year after the year the owner died. The 10 years are counted from the calendar year of death, not from the date you received the account or took your first withdrawal. The IRS beneficiary guidance and Publication 590-B describe this general rule.
For example, if the owner died during 2025, the general deadline is December 31, 2035. The beneficiary’s category and any special facts still need to be checked.
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The rule generally applies to owners who died after December 31, 2019. It is an outside deadline, not necessarily a direction to wait until the final year: a beneficiary may withdraw earlier, and some beneficiary categories have separate distribution requirements.
Do beneficiaries have to take annual withdrawals during the 10-year period?
Not every inherited Roth IRA beneficiary has the same annual distribution schedule. The annual-RMD question depends on the beneficiary’s category and the rule governing that account; it is distinct from the final deadline to empty the account.
Most non-eligible designated beneficiaries
For a beneficiary subject to the 10-year rule, the account must be fully distributed by the end of year ten. The final regulations treat an inherited Roth IRA owner as having died before the required beginning date for beneficiary RMD purposes. As a result, do not automatically apply the traditional IRA schedule for an owner who died after required distributions had begun. Follow the applicable Roth beneficiary rule and the custodian’s calculation procedures. The IRS explains the regulations in its 2024 final RMD regulations, effective September 17, 2024, and generally applicable to RMD determinations for calendar years beginning on or after January 1, 2025.
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Eligible designated beneficiaries
An eligible designated beneficiary may generally take life-expectancy payments, subject to the rules that apply when that beneficiary later dies and other applicable limits. Do not assume the 10-year schedule alone tells you whether annual payments are due.
Other beneficiary situations
Trusts, estates, multiple beneficiaries, and other non-individual beneficiaries can be subject to different rules. The IRS materials describe more than one distribution period, including five-year rules in certain cases; do not infer a five-year deadline merely because the account is inherited. The controlling beneficiary facts and account circumstances determine which rule applies.
Who counts as an eligible designated beneficiary?
The IRS identifies these categories of individuals as eligible designated beneficiaries:
- The owner’s surviving spouse.
- The owner’s minor child, subject to a transition to a 10-year distribution period after reaching majority under the applicable rules.
- A person who is disabled or chronically ill under the statutory definitions.
- An individual who is not more than 10 years younger than the owner.
The definitions and age rules matter; check current IRS Publication 590-B rather than relying on an informal description of disability, chronic illness, or majority. A beneficiary who is not an individual—for example, an estate—does not automatically receive the same treatment as an individual designated beneficiary. Some trusts may qualify for look-through treatment under specific rules, so the trust terms and beneficiary details matter.
The designated beneficiary is generally determined as of September 30 of the calendar year after the owner’s death. A disclaimer or beneficiary change may affect the determination. For a trust, estate, disputed designation, or multiple beneficiaries, review the governing documents and get qualified advice before choosing a distribution schedule.
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What choices does a surviving spouse have?
A sole surviving spouse beneficiary has options that are not generally available to other beneficiaries. Under Publication 590-B, a spouse who is the sole beneficiary of an inherited Roth IRA may delay distributions until the deceased owner would have reached age 73 or elect to treat the account as the spouse’s own Roth IRA.
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| Approach | What it means | Key point to verify |
|---|---|---|
| Keep inherited-beneficiary status | The spouse retains the account as an inherited Roth IRA and follows the applicable beneficiary rules. | Whether the spouse is the sole beneficiary and which beneficiary distribution rule applies. |
| Delay under the spouse rule | A sole spouse beneficiary may delay distributions until the decedent would have attained age 73. | The decedent’s age and the custodian’s process for administering the inherited account. |
| Treat it as the spouse’s own Roth IRA | The account is handled as the surviving spouse’s own Roth IRA. | The effect on the spouse’s later distribution timing, tax position, and estate plans. |
There is no universally best election. Age, income, liquidity needs, the original owner’s age, and the surviving spouse’s retirement and estate plans can all matter. Confirm sole-beneficiary status and how the custodian implements an election before moving assets or taking a distribution. See Publication 590-B for the spouse rule.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Are inherited Roth IRA withdrawals taxable?
The beneficiary distribution deadline does not determine whether a withdrawal is tax-free. For a Roth IRA distribution to be qualified, the account must satisfy the five-tax-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for the owner, and the distribution must follow a qualifying event. The owner’s death is a qualifying event for a beneficiary distribution.
If the applicable five-tax-year period has not elapsed, earnings included in a nonqualified beneficiary distribution may be taxable. Contributions and earnings may receive different tax treatment. The IRS states that contributions withdrawn from an inherited Roth are tax-free and that most earnings withdrawals are also tax-free, but earnings may be taxable if the Roth account is less than five years old at the time of withdrawal. Consult the owner’s Roth account history and Publication 590-B; the account’s “Roth” label alone does not establish the tax result.
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Keep the two clocks separate:
- Beneficiary distribution deadline: when the inherited account must be emptied under the applicable beneficiary rule.
- Roth five-tax-year period: whether a distribution qualifies for Roth income-tax treatment, including treatment of earnings.
A Roth conversion or rollover can involve a separate five-year consideration for the 10% additional tax. That is not the same test as the Roth qualified-distribution period; review the account’s history rather than assuming one five-year rule answers every tax question.
How should beneficiaries handle reporting and account administration?
Check whether Form 8606 applies
Receiving a Roth IRA distribution does not automatically mean every beneficiary files Form 8606 in the same way. Publication 590-B says Form 8606 is required in some circumstances, with exceptions depending on distribution type and account history. Check the instructions for the relevant tax-year form and your facts.
Coordinate transfers and consolidation with the custodian
The IRS says distributions from another Roth IRA generally cannot substitute for required inherited-account distributions unless the other Roth IRA was inherited from the same decedent. Beneficiaries can generally combine inherited Roth IRAs from the same decedent, and special rules apply to spouses. Confirm the transfer method and paperwork with the custodian before consolidating or moving assets. See the IRS beneficiary guidance.
Address a missed required distribution promptly
The IRS notes that a missed RMD can trigger an excise tax, and the generally applicable framework may allow a reduced tax when correction requirements are met. The amount and correction rules are tax-year sensitive, so check current IRS instructions or consult a tax professional rather than relying on an outdated penalty figure. The IRS’s RMD FAQs provide general guidance.
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