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Inherited IRA deadlines depend on who inherited the account, when the original owner died, whether the owner had reached their required beginning date, and whether the account is traditional or Roth. Some beneficiaries must take annual required minimum distributions (RMDs); others may have a 10-year deadline without annual withdrawals in the interim. Start by identifying your beneficiary category and the owner’s RMD status, then calculate any current-year distribution under the rule that applies to your account.
This guide covers the federal rules described in IRS Publication 590-B (2025), the IRS beneficiary guidance, and final regulations applicable to distribution calendar years beginning on or after January 1, 2025. Individual results depend on account and beneficiary facts; confirm the current-year IRS instructions and your custodian’s records before acting.
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Identify your beneficiary category first
“Inherited IRA” describes an account, not one universal withdrawal schedule. The IRS rules distinguish among a surviving spouse, an eligible designated beneficiary, another designated beneficiary, and a beneficiary who is not a designated beneficiary. The owner’s date of death and required beginning date can change which distribution schedule applies. The IRS summarizes these distinctions in its beneficiary guidance and Publication 590-B (2025).
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- Determine whether you are an eligible designated beneficiary. The IRS categories include a surviving spouse, the owner’s minor child, a disabled or chronically ill individual, or an individual not more than 10 years younger than the owner.
- If you are not in one of those categories, determine whether you are a designated beneficiary. Many individuals named as beneficiaries fall under the 10-year rule but are not eligible for the life-expectancy treatment available to eligible designated beneficiaries.
- Check the owner’s date of death and required beginning date status. This can affect whether annual distributions are required during a 10-year period, or whether the five-year or owner-life-expectancy framework applies to a non-designated beneficiary.
- Identify the account type and any prior distributions. Traditional and Roth inherited IRAs have different tax treatment, while both may have beneficiary distribution deadlines.
An estate, charity, or certain trusts may be a non-designated beneficiary rather than a designated beneficiary. Those cases can follow a five-year or owner-life-expectancy framework depending in part on whether the owner died before or on or after the required beginning date. The rules are not interchangeable with the standard 10-year rule for a designated beneficiary. See the IRS Publication 590-B (2025) for the applicable category and conditions.
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How the main inherited IRA paths differ
Use the table as a starting point, not as a substitute for checking the precise beneficiary designation and account facts. “Required beginning date” is the relevant IRS point for assessing whether the owner had to begin lifetime RMDs; an owner’s age, account type, and applicable rules affect that determination. The IRS beneficiary table and Publication 590-B describe the distinctions below.
| Beneficiary or account situation | General distribution path | What to verify |
|---|---|---|
| Eligible designated beneficiary | Life-expectancy payments may be available. A surviving spouse has distinct options; other eligible designated beneficiaries’ choices depend on their category and circumstances. | Which eligible category applies, the owner’s required beginning date status, and whether a permitted alternative applies. |
| Designated beneficiary who is not eligible | Generally, distribute the entire inherited interest by the end of the 10th year after the owner’s death. Annual RMDs may also be required during the period if the owner died on or after the required beginning date. | Date of death, required beginning date status, and the applicable annual calculation. |
| Non-designated beneficiary | A five-year or owner-life-expectancy framework may apply, depending on the circumstances, including whether the owner died before or on or after the required beginning date. | Whether the beneficiary is an estate, charity, or certain trust; the owner’s RMD status; and the specific IRS rule. |
| Inherited Roth IRA | The inherited account is generally subject to a beneficiary distribution deadline, usually the fifth- or tenth-year rule as applicable, unless an eligible designated beneficiary receives permitted life-expectancy treatment. | Beneficiary category and the applicable Roth distribution deadline. |
What the 10-year rule requires—and what it does not
For a designated beneficiary who is not an eligible designated beneficiary, the general requirement is to distribute the entire inherited interest by December 31 of the year that contains the 10th anniversary of the owner’s death. The IRS example in Publication 590-B (2025) says that when an owner dies in 2025, the distribution deadline is December 31, 2035. That is an illustration of how the deadline is counted, not a deadline that applies to every inherited IRA.
The terminal deadline answers when the account must be emptied; it does not, by itself, answer whether a beneficiary must withdraw something every year before then. Under the IRS publication, when the owner died before the required beginning date, the 10-year rule does not require a distribution in the years before the tenth year. When the owner died on or after the required beginning date, annual RMDs may also apply during the 10-year period. The final distribution must still meet the applicable completion deadline. The distinction is set out in Publication 590-B (2025) and the final regulations in T.D. 10001.
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Therefore, “I have 10 years” is not enough information to decide how much to take this year. First establish the owner’s required beginning date status; then determine whether the rule requires annual RMDs in addition to the final distribution. The final regulations are effective September 17, 2024, and apply to distribution calendar years beginning on or after January 1, 2025, as stated in the IRS bulletin.
When life-expectancy payments may apply
Some eligible designated beneficiaries may take distributions over a life-expectancy period rather than follow the standard 10-year completion rule. The exact choice depends on the beneficiary’s category and circumstances. Eligible designated beneficiaries include a surviving spouse, the owner’s minor child, a disabled or chronically ill individual, and an individual no more than 10 years younger than the owner. Do not treat every named individual as eligible for this method: the IRS category definitions and conditions control.
For a life-expectancy calculation, the IRS directs beneficiaries to the applicable age denominator in the Single Life Expectancy Table. In later years, the denominator is generally reduced by one for each year elapsed. If the owner died on or after the required beginning date and there is a designated beneficiary, later-year RMDs are generally based on the longer of the beneficiary’s single life expectancy or the owner’s life expectancy. Rules for cases with no designated beneficiary are different; the owner’s life expectancy may apply in the conditions explained in Publication 590-B. Consult the IRS’s table and instructions for the specific method.
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How to calculate an inherited IRA RMD
An inherited IRA RMD is not calculated from the account’s current balance alone. Under a life-expectancy method, the basic calculation uses the relevant prior year-end balance and the applicable life-expectancy denominator. The owner’s death and required beginning date status, the beneficiary’s category and age, and any distributions already taken may affect the applicable steps. The method must be selected before the arithmetic; using the wrong denominator or the wrong distribution framework can produce the wrong amount.
- Identify the distribution year. Use the IRS rules and instructions applicable to that year. The 2025 publication and final regulations cited here establish the federal baseline for 2025 distribution calendar years and later years under those regulations.
- Verify the beneficiary and account facts. Confirm the named beneficiary, date of death, account type, and whether the owner died before or on or after the required beginning date. For a surviving spouse or other eligible designated beneficiary, establish which permitted option applies.
- Find the applicable method and denominator. For life-expectancy payments, use the appropriate Single Life Expectancy Table denominator and the IRS instructions for whether the beneficiary’s, owner’s, or longer life expectancy applies.
- Use the applicable prior year-end account balance. Divide that balance by the applicable denominator to determine the RMD before accounting for distributions already taken. Follow current IRS instructions for the account and method rather than substituting a current-day balance.
- Subtract qualifying distributions already made for that RMD. Review custodian statements and distribution records so you do not overlook withdrawals already credited to the applicable requirement.
- Check whether the account has a separate completion deadline. A life-expectancy payment calculation does not remove a 10-year or other terminal distribution requirement where one applies.
For example, knowing only that an inherited IRA is worth a particular amount is not enough to produce a reliable RMD. The denominator and even the governing method depend on beneficiary status and owner facts. Use the tables and instructions in IRS Publication 590-B (2025); an individualized dollar amount should not be guessed without those inputs.
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A surviving spouse who is the sole designated beneficiary may be able to retain the account as an inherited IRA or treat it as their own. Those choices can change when distributions must begin and which life-expectancy table applies. The right option depends on both the spouse’s circumstances and the original owner’s account and RMD status, so the choice is not simply a paperwork distinction.
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Before directing a custodian to change the account’s treatment, compare the distribution timing under each available path. Confirm that you are the sole designated beneficiary and ask the custodian how it will record the election or account treatment. The IRS explains the spouse’s beneficiary options in Publication 590-B and its IRA beneficiary guidance. The custodian’s documents and the IRS rules govern the account; a spouse’s choice should not be inferred from the fact of inheritance alone.
Inherited Roth IRAs still have beneficiary deadlines
A Roth IRA owner has no RMDs during their lifetime, but that does not mean a beneficiary can keep an inherited Roth IRA indefinitely. Publication 590-B says the inherited Roth IRA interest generally must be distributed by the end of the fifth or tenth calendar year, as applicable, unless an eligible designated beneficiary receives permitted life-expectancy treatment.
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The beneficiary category determines which deadline applies. Confirm the owner’s date of death, the beneficiary designation, and whether an eligible designated beneficiary rule is available before choosing a withdrawal schedule. The IRS treatment is described in Publication 590-B (2025); do not apply the account owner’s lifetime Roth rule to the beneficiary’s inherited account.
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Missed RMDs, account aggregation, and records
A missed RMD can trigger an excise tax and may require reporting or correction. The applicable tax treatment and any correction or waiver process depend on current IRS rules and the circumstances; use the current Instructions for Form 5329 (2025) rather than relying on an assumed penalty rate. Keep records of the amount due, what was distributed, when it was distributed, and any steps taken to correct a shortfall.
Aggregation rules are limited. Form 5329 instructions say that a beneficiary may combine inherited IRA RMDs only when the inherited IRAs came from the same decedent. The same-decedent limitation applies to inherited Roth IRAs. Do not combine inherited accounts from different decedents or mix inherited IRAs with your individually owned IRAs to satisfy an inherited-account RMD. See the current Form 5329 instructions for reporting and aggregation details.
For a sound calculation, gather the original owner’s date of death and required beginning date status, the beneficiary designation and category, the relevant year-end account balance, prior distributions, and whether the account is traditional or Roth. Verify these facts against the custodian’s records, then use the IRS publication and instructions for the relevant distribution year. If a spouse’s account-treatment choice, an unusual beneficiary, or a missed distribution makes the rule uncertain, get individualized tax advice before making a change or filing a return.
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