Inherited IRA RMD Rules for 2026: The 10-Year Rule Explained

Why is this so confusing? Because the rules genuinely changed three times. Before 2020, nearly any beneficiary could "stretch" withdrawals over their own life expectancy. The SECURE Act of 2019 killed the stretch for most non-spouse beneficiaries and imposed the 10-year rule for deaths after December 31, 2019. Then, for four years, even professional advisors disagreed about whether the 10-year rule required annual withdrawals or just a final deadline. The IRS settled it in its July 2024 final regulations: it depends on whether the original owner had started RMDs. Penalties for getting it wrong were waived for 2021–2024 while the rules were unsettled — but that grace period is over. 2025 was the first enforced year, and 2026 is the first full planning cycle under the finalized framework.

Everything about your inherited IRA obligations flows from two questions: who are you relative to the deceased, and had the deceased reached their required beginning date (RBD) — April 1 of the year after they turned 73 (for deaths in 2023 or later)? The table below maps the categories.

One more timing rule that applies to everyone: if the deceased owed an RMD for the year they died and hadn't fully taken it, the beneficiary must take that year-of-death RMD by December 31 of that year (the IRS allows until the beneficiary's tax filing deadline for the year of death in its final regulations). It's calculated with the deceased's own Uniform Lifetime Table factor, not yours.

The 10-year rule sounds simple — "empty the account within 10 years" — but the mechanics matter for taxes.

• The clock starts the year after death. If the owner died in 2025, year 1 is 2026 and the account must be empty by December 31, 2035.
• If the owner died before their RBD (or the account is a Roth IRA), there are no required withdrawals in years 1–9. You can take nothing for nine years and empty the account in year 10 — though for a traditional IRA that usually creates a massive year-10 tax bill.
• If the owner died on or after their RBD with a traditional IRA, you must take an annual RMD in each of years 1–9 based on your own Single Life Table factor, and whatever remains must come out by the end of year 10.
• Annual RMDs are a floor, not a plan. Because the whole balance must be out by year 10, taking only the minimum leaves a large forced distribution at the end. Spreading withdrawals roughly evenly across the decade usually smooths your tax brackets — especially if you expect lower-income years (a sabbatical, early retirement) inside the window.

Inherited Roth IRAs follow the same 10-year deadline for non-spouse beneficiaries, but with two friendly twists: Roth owners have no required beginning date, so no annual RMDs are ever required during the window, and qualified withdrawals are tax-free. That flips the optimal strategy: with an inherited Roth, waiting until year 10 maximizes tax-free growth; with an inherited traditional IRA, waiting usually maximizes your tax bill.

When annual RMDs apply — whether you're an EDB stretching for life or a 10-year beneficiary of a post-RBD owner — the calculation uses the IRS Single Life Expectancy Table, not the Uniform Lifetime Table that account owners use for their own RMDs.

Worked example. Maya, age 52, inherits a $400,000 traditional IRA from her father, who died in 2025 at age 79 — past his required beginning date, so annual RMDs apply during her 10-year window.

• Her first distribution year is 2026, the year she turns 53. The Single Life Table factor at 53 is 33.4.
• Her 2026 RMD = $400,000 ÷ 33.4 = $11,976.
• In 2027 she does not look the factor up again — she uses 33.4 − 1 = 32.4 against the account's December 31, 2026 balance.
• She repeats through 2034 (year 9), and whatever remains must be fully withdrawn by December 31, 2035.

Notice the shape of that plan: the minimums start at about 3% of the balance and drift upward, which means a portfolio earning normal returns will likely be larger in year 10 than at inheritance if she only takes minimums — setting up a six-figure forced distribution taxed in a single year. Most beneficiaries in Maya's position are better served withdrawing roughly $40,000–$50,000 per year to level the tax impact.

Surviving spouses are the only beneficiaries with a full menu, and the choice has real dollar consequences:

• Roll the IRA into your own. The account becomes yours: RMDs don't start until your age 73, you use the more generous Uniform Lifetime Table, and you can name fresh beneficiaries. This is the default best answer for most spouses — especially those younger than the deceased.
• Stay a beneficiary (inherited IRA). The key advantage: no 10% early-withdrawal penalty regardless of your age. A 50-year-old widow who needs the money now should usually stay a beneficiary until 59½, then roll over.
• Delay until the deceased would have reached RMD age. If your spouse died young, you can leave the inherited account untouched until the year they would have turned 73.
• Use the 10-year rule. Occasionally useful for Roth accounts or specific estate plans.

For a traditional inherited IRA, the 10-year rule is really a tax-timing puzzle. Every dollar out is ordinary income in the year withdrawn, stacked on top of your salary. Three principles cover most situations:

• Fill your current bracket, not the next one. If you're in the 22% bracket with $30,000 of headroom before 24%, withdrawing about that much each year often beats both extremes (minimums-only and lump-sum).
• Front-load into low-income years. A gap year, early retirement before Social Security, or a spouse's leave are golden windows to pull larger amounts at low rates.
• Watch the knock-on effects. Large withdrawals can raise Medicare IRMAA surcharges, tax more of your Social Security, and trigger the 3.8% net investment income tax on your other investment income.

And a warning for high earners: taking only the minimum for nine years while the account compounds can produce a year-10 distribution large enough to jump you two brackets. Model it before defaulting to minimums.

• Assuming "10-year rule" means "no withdrawals for 10 years." If the owner died after their RBD, annual RMDs are required from year 1 — enforced since 2025.
• Missing the year-of-death RMD. If the deceased hadn't finished their own RMD for the year, that obligation passes to you immediately.
• Retitling the account wrong. An inherited IRA must stay titled as inherited (e.g., "John Smith, deceased, IRA FBO Jane Smith, beneficiary"). A non-spouse who moves the money into their own IRA — or takes a check payable to themselves intending to redeposit it — creates a fully taxable distribution that cannot be fixed. Non-spouse inherited IRAs can only move by direct trustee-to-trustee transfer.
• Using the wrong life expectancy table. Beneficiaries use the Single Life Table; owners use the Uniform Lifetime Table. Mixing them up understates or overstates the RMD.
• Forgetting the reduce-by-1 rule. You look up your factor once (the year after death) and subtract 1 each year — you don't re-look it up annually.
• Ignoring the account type. Inherited Roth strategy (defer to year 10) is the opposite of inherited traditional strategy (smooth withdrawals). Applying the wrong playbook costs real money either way.

Do I have to take an RMD from an inherited IRA in 2026?

If you inherited from a non-spouse who died after 2019 on or after their required beginning date, yes — annual RMDs apply in years 1–9 of your 10-year window and are enforced from 2025 onward. If the owner died before their RBD, or the account is a Roth, no annual RMD is required — only the year-10 depletion deadline.

What table do I use for an inherited IRA RMD?

Beneficiaries use the IRS Single Life Expectancy Table: find your factor for your age in the year after the owner's death, then subtract 1 each following year. Account owners taking their own RMDs use the Uniform Lifetime Table instead.

Is there a penalty for withdrawing from an inherited IRA before 59½?

No. The 10% early-withdrawal penalty never applies to inherited IRA distributions, at any age. Traditional inherited IRA withdrawals are still taxed as ordinary income; qualified Roth withdrawals are tax-free.

What happens if I miss an inherited IRA RMD?

A 25% excise tax applies to the amount you should have withdrawn but didn't, reduced to 10% if you correct the shortfall within two years. The IRS may waive it entirely for reasonable cause on Form 5329 — but the automatic 2021–2024 waiver is over.

Can I roll an inherited IRA into my own IRA?

Only if you're the surviving spouse. Non-spouse beneficiaries can never treat the account as their own; they can only move it via direct trustee-to-trustee transfer into another properly titled inherited IRA.

Does the 10-year rule apply to inherited Roth IRAs?

Yes for most non-spouse beneficiaries — the account must be empty by the end of year 10. But because Roth owners have no required beginning date, no annual RMDs apply during the window, and letting it grow tax-free until year 10 is usually optimal.

For regular (non-inherited) RMD rules, see our RMD on $1 million guide which covers the Uniform Lifetime Table and age-73 rules. If you're weighing Roth conversions to reduce future RMDs — for yourself or inherited accounts — our tax strategy playbook covers the conversion ladder approach.