Do I have to take an RMD from my inherited IRA every year?

It depends on when the original owner died relative to their Required Beginning Date (RBD: April 1 of the year after the owner reached 70½, 72, 73 or 75, depending on birth date). If they died ON OR AFTER their RBD, you (a non-eligible designated beneficiary) must take annual RMDs in years 1–9 AND empty the account by year 10. If they died BEFORE their RBD, no annual RMDs — only the year-10 deadline. Roth IRA owners are always treated as dying before their RBD.

When must the inherited IRA be completely emptied?

By December 31 of the 10th calendar year after the year of death. If the owner died in 2024, the account must be empty by December 31, 2034.

What if I missed RMDs in 2021–2024?

It depends on which RMD you missed. While the final regulations were unsettled, the IRS waived the 50%/25% excise tax for 2021–2024 only on missed "specified RMDs" (Notices 2022-53, 2023-54, 2024-35): the annual 10-year-rule RMDs of a beneficiary not using life-expectancy payments whose original owner died in 2020–2023 on or after the required beginning date, plus the annual RMDs of a successor beneficiary of an eligible designated beneficiary who died in 2020–2023 while taking life-expectancy payments. A missed life-expectancy (stretch) RMD was never covered. Annual 10-year-rule RMDs are enforced from the 2025 distribution year under TD 10001.

Is the 10-year rule different for an inherited Roth IRA?

The account still has to be empty by year 10, but there are NO annual RMDs (Roth owners never had lifetime RMDs, so the beneficiary is treated as if they died before their RBD). Distributions are tax-free once the owner's first Roth is 5 tax years old; before that, earnings (after the owner's contributions) are taxable, with no 10% penalty. The usual planning move is to leave the account growing and take a lump sum in year 10.

What's the penalty for missing a required RMD year?

25% excise tax on the shortfall, reduced to 10% if you correct promptly (SECURE 2.0 §302). File Form 5329; if the shortfall was a reasonable error you are fixing, you can ask the IRS to waive it by attaching an explanation (Form 5329 instructions) — the waiver is not automatic.

Retirement

Inherited IRA 10-Year Rule Calculator

Model three withdrawal strategies side by side under the July 2024 final regulations (TD 10001). Handles the died-before / died-after Required Beginning Date fork and the Roth override.

IRS-Sourced

Updated August 24, 2026Reviewed for 2025 & 2026 tax years

TD 10001 · Pub 590-B

This calculator covers the 10-year rule only. Surviving spouses and eligible designated beneficiaries — minor children of the owner (until age 21), disabled or chronically ill individuals, and anyone not more than 10 years younger than the owner — are NOT subject to the 10-year rule and may stretch distributions over life expectancy. Spouses also have unique options including treating the IRA as their own. See the full guide for the EDB and spouse rules.

How much do I have to take out of an inherited IRA each year?

On a $500,000 inherited traditional IRA at beneficiary age 50, the year-1 required RMD is $0 (no annual RMDs required — only the year-10 deadline). Under the RMD-minimum strategy, $844,739 would be distributed in year 10. Total distributed over 10 years: $844,739.

Fork: owner died BEFORE their Required Beginning Date.
No annual RMDs required. Account must be emptied by year 10.
Missed-RMD excise tax: 25%, reduced to 10% if corrected promptly (SECURE 2.0 §302).
For 2021–2024 the IRS waived the excise only on missed "specified RMDs": annual 10-year-rule RMDs when the owner died in 2020–2023 on or after the required beginning date (Notices 2022-53, 2023-54, 2024-35). Missed life-expectancy (stretch) RMDs were never waived. Enforcement began with the 2025 distribution year.

Source:Treasury Decision 10001

Your inheritance

Inherited balance (Dec 31 of year of death)

Beneficiary age in the year AFTER death

Inherited Roth IRA

Roth owners have no lifetime RMDs, so beneficiaries are always treated as if the owner died before their RBD.

Owner died ON or AFTER their RBD

RBD = April 1 of the year after the owner reached their applicable age: 70½ if born before July 1, 1949; 72 if born July 1, 1949 – December 31, 1950; 73 if born 1951–1959 (1959 under proposed regulations); 75 if born 1960 or later. Continuing to work does not delay an IRA owner's RBD.

Assumed annual return (%)

Marginal federal tax rate — illustrative (%)

10-Year Schedule

Fork (b) — No annual RMDs

Year	Age	Factor	Required RMD	RMD-min	Even-spread	Lump Y10
2026	50	—	—	$0	$50,000	$0
2027	51	—	—	$0	$53,000	$0
2028	52	—	—	$0	$56,180	$0
2029	53	—	—	$0	$59,551	$0
2030	54	—	—	$0	$63,124	$0
2031	55	—	—	$0	$66,911	$0
2032	56	—	—	$0	$70,926	$0
2033	57	—	—	$0	$75,182	$0
2034	58	—	—	$0	$79,692	$0
2035	59	—	—	$844,739	$84,474	$844,739
Total distributed				$844,739	$659,040	$844,739
Illustrative federal tax @ 24%				$202,737	$158,170	$202,737

Planning insight: the year-10 row is highlighted because that's the "spike" — under the RMD-minimum strategy the account must be fully emptied, often pushing you into a higher bracket for a single year. Even-spread avoids the spike; lump-year-10 (when legal) maximizes tax-deferred growth. Use the bracket calculator for exact liability and coordinate with your Roth-conversion window.

Sources & References

Primary references used for this content

TD 10001

Final regulations on Required Minimum Distributions (July 2024)

Confirms the fork: annual RMDs in years 1–9 when the owner died on/after RBD

View on federalregister.gov

Publication 590-B

Distributions from IRAs

IRA withdrawals and RMDs

View on irs.gov

SECURE 2.0 §302

Excise tax reduction on missed RMDs (50% → 25%, 10% if corrected)

Cuts the missed-RMD penalty to 25% (10% if corrected in time); a reasonable-cause waiver must be requested on Form 5329

View on congress.gov

✓3 primary sources; links re-checked on a weekly rotation by the source watcher

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Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.