The inherited IRA 10-year rule

Most heirs of an owner who died in 2020 or later must empty the account by December 31 of the 10th year after the death. If the owner had reached their required beginning date, there is also a yearly RMD in years 1 to 9; if not, there is none, only the end date.

The tool is set to an heir of an owner who died in 2024, aged 66.

Balance, last December 31$ Tax year

The original owner

Owner's birth year Year the owner died

The person I inherited from had inherited it too (I am a successor)

You

Your birth year Taken so far this year$

Your beneficiary category what these mean

Surviving spouse of the owner Minor child of the owner, under 21 at the death Disabled or chronically ill Not more than 10 years younger than the owner, or older Anyone else: an adult child, grandchild, niece, friend

Assumed yearly growth, for the schedule only%

Your 2026 RMD $0

General information, not tax or financial advice. Confirm with your custodian or a tax professional.

How this figure was found

Year by year

Balances after this year assume the growth rate you set; the divisors do not depend on it.

Year	Age	Divisor	Start balance	Required

Two heirs, two outcomes

The owner was born in 1958, so their RMDs would have started at 73, in 2031. They died in 2024, before their required beginning date. Their heir has no yearly RMD, and the account must be empty by December 31, 2034: any amount can come out in any year before then.

Had the owner been born in 1944 and died in 2023, long past their required beginning date, an heir born in 1972 would owe a yearly amount, $180,000 ÷ 32.3 = $5,572.76 for 2026, and must still empty the account by December 31, 2033. That case is worked on how to calculate an inherited IRA RMD.

General information, not tax or financial advice. Confirm with your custodian or a tax professional. The tables are IRS Publication 590-B (2025), Appendix B.

Questions people ask next

Who is not under the 10-year rule?

A surviving spouse, the owner's child under 21, a disabled or chronically ill heir, and anyone not more than 10 years younger than the owner. See eligible designated beneficiaries.

Did I have to take yearly amounts from 2021 to 2024?

The IRS did not require the yearly amounts under the 10-year rule for 2021 through 2024 (Notice 2024-35). They are required from 2025 on, when the owner died on or after the required beginning date.

Can I take everything in the 10th year?

When there is no yearly amount, the rule sets only the latest date: any amount may come out in any earlier year. When there are yearly amounts, at least those must come out each year.

Does the 10-year rule apply to an inherited Roth IRA?

Yes, and a Roth owner always counts as dying before the required beginning date, so most Roth heirs have no yearly amount. See inherited Roth IRA RMDs.

What is the required beginning date?

April 1 of the year after the owner reached their RMD age. See RMD age by birth year.