Inherited IRA rules: the 10-year rule explained

General information, not legal, tax or financial advice. Last reviewed Oct 30, 2026.

Quick answerIf the IRA owner died in 2020 or later, most beneficiaries who aren’t a spouse must empty the inherited IRA by December 31 of the year containing the 10th anniversary of the death. For a 2025 death, that’s December 31, 2035. Spouses, minor children, disabled or chronically ill beneficiaries, and people not more than 10 years younger than the owner have more options. Unless you’re the spouse, keep the money in an inherited IRA and move it only by trustee-to-trustee transfer, not a rollover.

Step 1: Which kind of beneficiary are you?Federal law

Beneficiary	Main options (owner died 2020 or later)
Surviving spouse	Roll the account into your own IRA or treat it as your own (if you’re the sole beneficiary), keep it as an inherited account and take distributions over your life expectancy, or, if the owner died before their required beginning date, delay distributions or use the 10-year rule.
Other eligible designated beneficiary: the owner’s minor child, a disabled or chronically ill person, or someone not more than 10 years younger than the owner	Take distributions over the longer of your life expectancy or the owner’s remaining life expectancy, or use the 10-year rule if the owner died before their required beginning date.
Any other person (for example, an adult child or grandchild)	The 10-year rule.
Not a person (the estate, a charity, some trusts)	The older rules apply, including the 5-year rule if the owner died before the required beginning date.

A minor child or eligible beneficiary taking life-expectancy payments becomes subject to the 10-year rule when the child reaches the age of majority or when the eligible beneficiary dies.

Eligible designated beneficiaries; spousal and non-spouse options for deaths in 2020 or later; non-individual beneficiaries follow the pre-2020 rules. Source: IRS – Retirement topics: Beneficiary, checked Oct 30, 2026.
10-year rule deadline and example; when the 10-year rule applies; minor children and eligible beneficiaries. Source: IRS Publication 590-B, checked Oct 30, 2026.

Step 2: Do you need yearly withdrawals?Federal law

Owner died before their required beginning date and the 10-year rule applies: no withdrawal is required before the 10th year. You just must empty the account by the deadline.
Owner died on or after their required beginning date (generally age 73 for tax years 2023 and later): yearly required minimum distributions continue in the years after death, based on the longer of your life expectancy or the owner’s, and a beneficiary under the 10-year rule must still empty the account by the 10-year deadline.
Year of death: if the owner hadn’t taken their own required withdrawal for that year, the beneficiaries must take it.

No distribution required before the 10th year when the owner died before the required beginning date; life-expectancy RMDs after death when the owner died on or after it; year-of-death RMD; required beginning date ages. Source: IRS Publication 590-B, checked Oct 30, 2026.

Step 3: Move it the right wayFederal law

If you inherit a traditional IRA from anyone other than your spouse, you can’t treat it as your own, can’t add money to it, and can’t roll money into or out of it. You can make a trustee-to-trustee transfer to another inherited IRA kept in the deceased owner’s name for your benefit. For a 401(k) or other workplace plan, the plan’s documents set your options; ask the plan administrator.

Non-spouse beneficiaries can’t roll over an inherited IRA but can use a trustee-to-trustee transfer to an inherited IRA. Source: IRS Publication 590-B, checked Oct 30, 2026.
Workplace plans: the plan document sets the distribution options. Source: IRS – Retirement topics: Beneficiary, checked Oct 30, 2026.

Taxes and penaltiesFederal law

Traditional IRA: taxable withdrawals are taxed as ordinary income in the year you take them, so spreading them out can matter.
Inherited Roth IRA: it has the same withdrawal deadlines. Contributions come out tax free, and most earnings do too, unless the Roth account was less than 5 years old.
No 10% early-withdrawal tax on distributions to a beneficiary of a deceased IRA owner, whatever your age.
Missed required withdrawals: a 25% excise tax may apply on the amount not withdrawn, reduced to 10% if corrected in time.

Ordinary-income treatment; beneficiary exception to the 10% additional tax; 25% excise tax, reduced to 10% when corrected. Source: IRS Publication 590-B, checked Oct 30, 2026.
Inherited Roth IRA rules. Source: IRS – Retirement topics: Beneficiary, checked Oct 30, 2026.

Does the state matter?

These withdrawal rules are federal and apply in every state.

Not yet verified: how New Hampshire, California, Texas, Florida and Ohio tax inherited IRA withdrawals. Check with your state revenue department.

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