Inherited-IRA required minimum distributions (RMDs) do not follow one universal schedule. Your deadline and withdrawal amount depend on the beneficiary category, the owner’s date of death, whether the owner had reached the required beginning date, the type of IRA, and the governing account documents. A non-eligible designated beneficiary will often face a 10-year deadline; an eligible designated beneficiary may use life-expectancy payments; and a surviving spouse may be able to treat the IRA as their own.
Before withdrawing money, identify those facts and check the current IRS rules and custodian procedures. The wrong election or missed deadline can create an additional tax.
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Start with the five facts that control the rule
Do not begin by assuming that every inherited IRA uses the 10-year rule. Gather these facts first:
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- Who died and when? The date of death starts the applicable distribution period. An owner who died in 2025, for example, has a 10-year anniversary in 2035.
- Who is the beneficiary? A surviving spouse, minor child, disabled individual, chronically ill individual, or person no more than 10 years younger than the owner may be an eligible designated beneficiary (EDB). Other individual beneficiaries generally are not EDBs.
- Had the owner reached the required beginning date? This determines whether the owner’s unpaid RMD for the year of death must be distributed and can affect annual withdrawals during a 10-year period.
- What kind of account is it? Traditional and Roth inherited IRAs have different tax features, although both are subject to post-death beneficiary rules.
- Are there special facts? Trusts, estates, charities, multiple beneficiaries, successor beneficiaries, separate inherited accounts, and unusual contract terms can change the analysis.
IRS Publication 590-B (2025) and the account’s plan documents are the starting points. The IRS specifically advises reviewing the documents or asking the IRA custodian or trustee about the applicable five- or 10-year provisions.
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How the 10-year inherited-IRA rule works
The final deadline
For an individual designated beneficiary who is not an EDB, the account generally must be completely distributed by December 31 of the year containing the 10th anniversary of the owner’s death. If the owner died in 2025, the final deadline is December 31, 2035.
The rule generally applies to covered deaths after 2019. Some EDBs may elect a 10-year schedule instead of life-expectancy payments, and successor beneficiaries can receive a 10-year period after the EDB’s death in specified circumstances.
Whether annual withdrawals are required
The 10-year rule is a deadline for emptying the account, but it does not always mean the same annual schedule. When the owner died before the required beginning date and the 10-year rule applies, IRS Publication 590-B says no distribution is required before the 10th year; the beneficiary can choose when to withdraw, provided the balance is zero by the final deadline.
When the owner died on or after the required beginning date, annual beneficiary RMDs can be required during the 10-year period, with the entire remaining balance still due by the end of year 10. The exact calculation depends on the applicable IRS rule and table. Do not apply the “nothing until year 10” treatment to this situation without verifying the owner’s status and current guidance.
Why the timing matters
Waiting until the final year may concentrate taxable income from a traditional inherited IRA into one tax year. Taking planned withdrawals earlier can spread income, but the choice should account for tax brackets, other income, investment performance, and the need to satisfy any annual RMD. The 10-year deadline is not permission to ignore an annual requirement when one applies.
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Who is an eligible designated beneficiary?
IRS rules recognize five principal EDB categories:
- The owner’s surviving spouse.
- The owner’s minor child.
- An individual who is disabled under the applicable tax standard.
- An individual who is chronically ill under the applicable tax standard.
- An individual who is not more than 10 years younger than the owner.
EDB status generally permits life-expectancy treatment rather than an immediate 10-year payout. The precise divisor and starting year depend on the beneficiary, the owner’s required-beginning-date status, and the account documents.
Minor children
A minor child can use the special EDB treatment while a minor under the applicable rule. The child’s 10-year period generally begins when the child reaches majority, rather than at the owner’s death. The legal age and treatment of a child with a disability can affect the result, so the custodian and a tax professional should confirm the facts.
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When an EDB dies, a successor beneficiary generally faces a 10-year distribution period after the EDB’s death in the situations described by Publication 590-B. The successor does not automatically receive a fresh life-expectancy schedule. Beneficiary designations and the date of each death matter.
Surviving spouse: own the IRA or remain a beneficiary?
A sole surviving spouse generally has two paths. The spouse may elect to treat the inherited IRA as their own, or remain a beneficiary and use the beneficiary rules. The better choice depends on age, cash-flow needs, tax planning, and who will inherit the account next.
| Issue | Treating the IRA as the spouse’s own | Remaining a beneficiary |
|---|---|---|
| Account status | The spouse becomes the owner for RMD purposes. | The account remains inherited and follows beneficiary rules. |
| RMD start and calculation | Owner RMD rules apply, including the spouse’s age and applicable required beginning date. | Applicable beneficiary life-expectancy or 10-year rules apply. |
| Near-term withdrawals | May be less flexible if owner RMDs begin earlier than the spouse needs distributions. | May preserve beneficiary treatment and its timing advantages. |
| Successor beneficiaries | Future beneficiaries inherit an owner’s IRA after the spouse’s death. | Future beneficiaries inherit an inherited IRA and may face successor-beneficiary deadlines. |
Publication 590-B contains special rules when the owner died before the required beginning date and the spouse is the sole beneficiary. Before making an election, confirm the owner’s RMD status, the spouse’s age, whether the spouse needs distributions soon, and the account’s beneficiary provisions. The IRS rules establish the alternatives, not an individualized recommendation.
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The owner’s RMD for the year of death
If the owner died before the required beginning date, Publication 590-B says the owner had no RMD for that year. If the owner died on or after the required beginning date, beneficiaries must distribute any unpaid RMD for that year. Calculate it as though the owner lived through the entire year, even if death occurred early in the year.
Check whether the owner already withdrew part or all of that year’s amount. The beneficiary is responsible only for the unpaid portion, but the account records and custodian reporting must support the calculation.
How to calculate a life-expectancy RMD
Life-expectancy treatment does not use one universal divisor. For a 2026 RMD, the 2025 instructions in Publication 590-B describe dividing the account balance on December 31, 2025, by the applicable life-expectancy factor from the correct IRS appendix table.
- Confirm that life-expectancy payments apply rather than a five- or 10-year rule.
- Identify the owner’s date of death and whether the owner had reached the required beginning date.
- Confirm the beneficiary category, age, and whether a surviving spouse is the sole beneficiary.
- Locate the correct IRS table and life-expectancy factor for that category and distribution year.
- Use the prior December 31 fair-market value, adjusted for any required corrections or account activity specified by the instructions.
- Divide that balance by the factor and verify the result with the custodian before taking the distribution.
For example, the method is expressed as prior December 31 balance ÷ applicable life-expectancy factor. The factor is not interchangeable between a spouse, another EDB, and a non-EDB, so using a familiar divisor without confirming the table can produce an incorrect RMD.
Inherited Roth IRA rules
An original Roth IRA owner has no lifetime RMD, but beneficiaries must follow post-death distribution rules. Contributions and most earnings distributed from an inherited Roth IRA are generally tax-free. Earnings can be taxable if the Roth account had not satisfied the five-year holding period when the distribution occurs.
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“Roth” therefore does not mean that a beneficiary can ignore the deadline. Confirm the owner’s Roth holding period, the beneficiary category, and the applicable five- or 10-year or life-expectancy schedule. Inherited Roth accounts also have separate aggregation rules.
Combining inherited accounts
Inherited-IRA RMDs have limited aggregation. For the relevant inherited-IRA calculation, accounts inherited from the same decedent may be combined when the IRS rules permit. Accounts inherited from different decedents are not automatically interchangeable, and a traditional inherited IRA cannot simply be combined with an inherited Roth IRA.
Keep separate records for each decedent, account type, beneficiary designation, and distribution period. Ask the custodian how it will report a distribution taken from one account to satisfy an allowable combined calculation.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What happens if you miss an inherited-IRA RMD?
An RMD shortfall can trigger an additional tax reported on Form 5329. The 2025 instructions state a general rate of 25% of the amount that should have been distributed. The rate may be reduced to 10% when the correction-window requirements are satisfied, but eligibility depends on the facts and current instructions; relief is not automatic.
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- Determine the amount that should have been distributed and the amount actually distributed.
- Contact the IRA custodian promptly to correct the shortfall.
- Document the reason for the mistake, the correction date, and any correspondence.
- Review Form 5329 instructions for the applicable tax, waiver request, and correction requirements.
- Obtain tax advice when the account involves multiple beneficiaries, a trust, a spouse election, or a missed deadline spanning tax years.
The IRS also warns that leaving a balance beyond an applicable five- or 10-year deadline can create an excise tax. A correction made quickly may help, but neither the custodian nor a tax professional can promise a waiver.
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Five-year rules, trusts, estates, and other exceptions
Five-year distribution periods
A five-year rule can apply to certain non-individual beneficiaries and legacy situations. It is not a substitute for the 10-year rule in every case. Determine whether the beneficiary is a trust, estate, charity, or other non-individual and identify the owner’s date of death before selecting a period.
Trust and estate beneficiaries
A trust or estate does not automatically receive the same treatment as an individual designated beneficiary. The trust instrument, whether the trust qualifies as a see-through trust, the identities of the underlying beneficiaries, and the applicable IRS rules can control the deadline. Do not infer the date from the trust’s distribution terms alone.
Multiple beneficiaries
Separate accounts and timely beneficiary designations can affect how each beneficiary’s period is determined. If beneficiaries remain combined in one account, the oldest or otherwise controlling beneficiary rule may apply in ways that change the result. Have the custodian confirm whether separate accounting was established and by what deadline.
Practical checklist before taking money out
- Record the owner’s exact date of death.
- Determine whether the owner had reached the required beginning date and whether the year-of-death RMD was fully paid.
- Classify each beneficiary as spouse, minor child, disabled, chronically ill, within 10 years of the owner’s age, another individual, trust, estate, or charity.
- Confirm whether the account is traditional or Roth and, for a Roth, whether the five-year holding period is met.
- Identify the applicable five-year, 10-year, or life-expectancy schedule.
- For a life-expectancy RMD, use the prior December 31 balance and the correct IRS table and factor.
- Check whether multiple accounts came from the same decedent and may be aggregated.
- Ask the custodian for its inherited-IRA coding, deadline, and beneficiary-election requirements.
- Keep statements, calculations, beneficiary forms, and distribution confirmations.
- Use a qualified tax adviser or fiduciary financial planner for trust, spouse-election, successor-beneficiary, or missed-RMD cases.
Key numbers and dates to keep straight
| Item | What it means |
|---|---|
| 10 years | General distribution period for covered non-eligible designated beneficiaries and certain other cases; the account must be empty by December 31 of the year containing the 10th anniversary. |
| December 31, 2035 | Final deadline when the owner died in 2025 and the 10-year rule applies. |
| Age 73 | General IRA owner RMD commencement age referenced in the 2025 Form 5329 instructions; do not use it as a universal inherited-beneficiary rule. |
| 25% | General additional tax rate stated in the 2025 Form 5329 instructions for an RMD shortfall. |
| 10% | Possible reduced additional-tax rate when the correction-window requirements are met. |
| 5 years | A period that can apply to certain non-individual beneficiaries and legacy situations, and a Roth holding-period test affecting earnings taxation. |
The IRS’s Publication 590-B (2025) summarizes the central rule this way: “The 10-year rule requires the IRA beneficiaries who are not taking life expectancy payments to withdraw the entire balance of the IRA by December 31 of the year containing the 10th anniversary of the owner’s death.” Because exceptions and annual-payment requirements depend on the facts, verify the rule for the particular account before acting.
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