Federal rules for readers across the U.S.
Inherited IRA: Does the 10-Year Rule Mean Wait?
By Christian Brinkley. Reviewed October 8, 2026.
Educational information only, not personalized tax, legal, or investment advice. Christian is a licensed insurance agent (NC Life & Health), not a CPA or registered investment adviser. Discuss your own situation with a qualified professional.
First identify which rules apply
This guide addresses individual beneficiaries subject to the 10-year rule after an IRA owner's death in 2020 or later. Spouses, eligible designated beneficiaries, trusts, and older inheritances need separate analysis. Don't apply one inherited-account schedule to every account you own.
Check the owner's required beginning date
For a non-eligible designated beneficiary, a traditional IRA owner's death on or after the required beginning date generally means annual distributions plus the tenth-year deadline. Death before that date generally permits no annual minimum in years one through nine under the 10-year rule. The balance must still be distributed by December 31 of the tenth year after death.
Bring the facts before choosing a withdrawal
Ask the custodian to confirm the account type, beneficiary category, annual requirement, and final deadline in writing. Gather the death date, prior year-end balance, and distributions already taken. Ask a qualified tax professional how a withdrawal affects your return. This page doesn't choose an amount or an investment for you.
| Inherited account situation | Annual requirement before year ten |
|---|---|
| Traditional IRA; death before required beginning date | Generally no annual minimum in years one through nine |
| Traditional IRA; death on or after required beginning date | Generally annual minimums apply |
| Inherited Roth IRA | Generally treated as death before required beginning date |
Your records checklist
- Locate the beneficiary paperwork and death date.
- Confirm whether this guide's beneficiary category applies.
- Ask the custodian for both the annual and final deadlines.
- Review any missed distribution promptly with a tax professional.
Common questions
- Is the deadline ten years from when I opened the inherited account?
- No. The deadline generally follows the original owner's year of death, not your account-opening date.
- Does this table cover a surviving spouse?
- No. Spouses have additional options and rules. Review those before moving or withdrawing money.
Sources and current instructions
Check the tax year and any later updates before acting. These are the primary sources used for this guide.