Inherited IRA RMDs (Required Minimum Distributions)

Avoid steep penalties by getting familiar with inherited IRA RMD rules.

By Robin Hartill, CFP – Updated Mar 29, 2025 at 9:29 PM

Key Points

Spouses have the option to treat an inherited IRA as their own or roll it into their own IRA.
If the original account owner was RMD age, beneficiaries generally need to start RMDs by Dec. 31 the year after their death.
Most non-spouses who inherit an IRA from someone who wasn't yet RMD age generally need to deplete the account within 10 years.

If you've inherited an IRA, you are likely subject to required minimum distributions (RMDs), and you'll face steep penalties for getting these wrong. Read on for a breakdown of the RMD rules for inherited IRAs.

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Inherited IRA documents on a table. Retirement plan. — Image source: Getty Images.

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Data source: IRS.
Term	What It Means
Eligible designated beneficiary	Eligible designated beneficiaries include the account owner's surviving spouse or minor child, a disabled or chronically ill individual, or any other person who's not more than 10 years younger than the original account owner.
Required beginning date (RBD)	The RBD is the date the original account owner would have had to start taking RMDs. The RBD is April 1 of the year after the beneficiary turns 73 (if the original account owner hadn't yet reached RMD age) or Dec. 31 of the year after the original owner's death (if the original owner had already reached RMD age).
Five-year rule	Under the five-year rule, the account must be depleted on Dec. 31 in the year containing the fifth anniversary of the account owner's death.
10-year rule	Under the 10-year rule, the inherited account must be depleted on Dec. 31 in the year containing the 10th anniversary of the account owner's death.

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You'll see the relevance of these terms in the next table, which details the RMD rules for spouses, eligible designated beneficiaries, and non-eligible designated beneficiaries who have inherited a traditional IRA.

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Surviving Spouses

Spouse may become account owner. Normal RMD rules apply based on spouse's age. Early withdrawals are subject to a 10% penalty. Or, spouse may take life expectancy payments based on his or her age. No 10% penalty applies at any time. If the account owner died on or after RMD age, RMDs must start the year following the account owner's death.

Otherwise, the spouse may be able to delay RMDs until the RBD.

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Non-spousal Eligible Designated Beneficiaries

Beneficiary can take life expectancy payments starting the year after the account owner dies.

If the IRA owner died before 2020 and before RMD age, the beneficiary can withdraw all funds under the five-year rule. If the account owner died after 2019 and before RMD age, the beneficiary can withdraw all funds under the 10-year rule.

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Non-eligible Designated Beneficiaries (Adult Children, Other Relatives, etc.)

If the IRA owner died before 2020, the beneficiary can withdraw all funds under the five-year rule. Alternatively, the beneficiary could take life expectancy payments starting the year after the account owner died. If the account owner died after 2019, the beneficiary must withdraw all funds under the 10-year rule if the original account owner died before their RBD. If the original account owner had already reached RMD age, their RBD is Dec. 31 of the year after the original owner's death.

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Data source: IRS.

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About the Author

Robin Hartill, CFP, is a contributing writer at The Motley Fool. Robin’s work has also been published by Yahoo Finance, USA Today, and Penny Hoarder. She is a graduate of the University of Florida.

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