Ask an Advisor: Do I Have to Take RMDs from the IRAs That I'm Inheriting from My Mother?

I inherited an IRA from my mother who was already taking RMDs when she passed away. Am I required to take RMDs from the inherited IRA, or does the IRA simply need to be depleted by 10 years from the date of inheritance? I don’t have any special needs or disabilities. Similarly, are RMDs required from the Roth IRA I inherited or does it simply need to be depleted within 10 years from the date of inheritance?

– Mike

I’m sorry to hear about your mom’s passing. Required minimum distributions (RMDs) from inherited IRAs are one of the most confusing things that most people will have to deal with. That’s partially because the rules have changed significantly in the last few years. The IRS even waived the rules for a few years because it was so hard to follow them. It’s no surprise that you need some clarity. Hopefully I can provide that for you here.

If you need help managing an inherited IRA or navigating the many rules associated with retirement accounts, this free tool can connect you with a fiduciary financial advisor.

The 10-Year Rule and the Elimination of the Stretch IRA

The SECURE ACT of 2019 created the 10-year rule, which requires most non-spouse beneficiaries to withdraw all the money from an inherited IRA within 10 years of the original owner’s passing. So, think of 10 years as the backstop. Regardless of whether or not you are required to take RMDs in the meantime, the account must be empty at the end of 10 years.

Prior to this rule, beneficiaries had the option of treating an inherited IRA as a “stretch IRA,” meaning they could withdraw it over the course of their own life expectancy. This gave the funds in the inherited account more time to grow tax-deferred. This is no longer the case, though. (And if you have further questions about the 10-year rule and stretch IRAs, consider speaking with a financial advisor.)

RMDs from Inherited IRAs

Whether or not you are required to take RMDs during the 10-year period depends on whether you inherit an IRA before or after the original account owner’s required beginning date (RBD). In other words, if they were taking RMDs, the non-spouse beneficiary has to as well.

Because your mother was already subject to RMDs, you are too. That means for years 1-9 you must take an RMD. You don’t take her RMD, however.

Instead, you’ll calculate your RMD by using your own life expectancy as determined by the IRS Table 1 Single Life Expectancy. An RMD based on your life expectancy will be much lower than the RMD she would have been subject to.

For example, if your mother died in 2025 at age 80 after starting RMDs from her traditional IRA, you would need to start taking distributions in 2026. As a non-spouse beneficiary, you’re required to take annual RMDs for years 1 through 9 of the 10-year period, based on your own life expectancy.

If you’re turning 50 in 2026, your IRS life expectancy factor would be 36.2. If the inherited IRA is worth $200,000 at the end of 2025, your 2026 RMD would be about $5,525 ($200,000 ÷ 36.2). In contrast, had your mother lived and remained the account holder at age 81, her 2026 RMD would have been roughly $10,309 ($200,000 ÷ 19.4). Because your life expectancy is longer, your required distributions would be smaller, allowing more of the account to remain invested in the early years.

But remember: 10 years is the ultimate deadline. You must remove whatever is left in the account at the end of the 10th year. (And if you need help managing RMDs from an inherited IRA or your own retirement account, speak with a financial advisor and see how they can help.)

RMDs from Inherited Roth IRAs

As a designated beneficiary of a Roth IRA, you’re not required to take annual RMDs—but the 10-year rule still applies. That means you don’t need to take distributions in years 1 through 9, but the account must be emptied by the end of year 10.

Because Roth IRAs are never subject to RMDs during the original owner’s lifetime, the IRS treats all inherited Roth IRAs as if the owner died before their RBD. Under IRS rules, when a death occurs before their RBD, annual RMDs aren’t required for beneficiaries—only the 10-year rule applies.

There’s still ongoing confusion about this rule, even among experienced tax and financial advisors. So if you come across conflicting interpretations, you’re not alone. (And if you need help finding a financial advisor, this free tool can connect you with advisors who serve your area.)

Bottom Line

Inherited IRA RMD rules changed significantly with the passage of the SECURE Act. The confusion this caused prompted the IRS to waive RMDs for inherited IRAs through 2024.

Recently published final rules make it clear that:

Most non-spouse beneficiaries are required to take RMDs from an inherited traditional IRA if the original owner died after their RBD. The account must be emptied within 10 years.
No RMD requirement exists for inherited Roth IRAs. However, most non-spouse beneficiaries must empty the account by the end of the 10th year.

Tips for Managing an Inherited IRA

Inherited IRA rules can be complex, especially when tax strategies and long-term planning are involved. A financial advisor can help you understand your distribution options, avoid costly mistakes and align the inherited account with your broader financial goals. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
You can spread withdrawals over several years, which may help manage your taxable income. Taking larger distributions in low-income years or before entering a higher tax bracket can reduce your overall tax burden.

Brandon Renfro, CFP®, is a SmartAsset financial planning columnist and answers reader questions on personal finance and tax topics. Got a question you’d like answered? Email AskAnAdvisor@smartasset.com and your question may be answered in a future column.

Please note that Brandon is not an employee of SmartAsset and is not a participant in SmartAsset AMP. He has been compensated for this article. Some reader-submitted questions are edited for clarity or brevity.