Inherited Roth IRA RMDs

Most heirs of a Roth IRA owe no yearly RMD but must empty the account by December 31 of the 10th year after the death, because a Roth owner always counts as dying before the required beginning date. An eligible designated beneficiary, such as a sibling not more than 10 years younger, takes yearly amounts over life expectancy instead.

The tool is set to an adult heir of a Roth IRA whose owner died in 2024.

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

An inherited Roth IRA, worked

The owner died in 2024. Their heir, born in 1980, is under the 10-year rule: nothing is required in 2026, and the account must be empty by December 31, 2034.

Had the heir been the owner's sister, born in 1952 and so not more than 10 years younger, she would take a yearly amount: Table I at her age in 2025 (73), 16.4, less 1 for each year since. Pick that category in the tool to see it.

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

Do I have to take RMDs from an inherited Roth IRA?

Most heirs do not take yearly amounts; they must only empty the account by the 10-year deadline. Eligible designated beneficiaries take yearly amounts.

Can a spouse avoid RMDs on an inherited Roth IRA?

A surviving spouse who treats it as their own becomes its owner, and an owner's Roth IRA has no RMD. See Roth IRA RMDs.

Can I leave the money until the 10th year?

When there is no yearly amount, the rule sets only the latest date: the account must be empty by December 31 of the 10th year after the death.

What if the Roth owner died before 2020?

The older rules apply: yearly amounts over the beneficiary's life expectancy, with no 10-year end.