# Inherited IRA: Does the 10-Year Rule Mean Wait?

> Some inherited IRAs require annual withdrawals before year ten. Check beneficiary status, the owner's required beginning date, and account type.

Canonical: https://christianbrinkleync.com/guides/inherited-ira-ten-year-rule

## Quick answer

The 10-year rule doesn't always let you wait until year ten. Some beneficiaries must take annual required distributions and empty the account by the final deadline.

## 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.

## For an individual non-eligible designated beneficiary under the 10-year rule

| 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 |

## 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.

## Frequently asked 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

- [IRS: Publication 590-B, IRA beneficiaries](https://www.irs.gov/publications/p590b)

## Related

- [Required minimum distributions](https://christianbrinkleync.com/wealth/rmd-explained-73)
- [How tax brackets work](https://christianbrinkleync.com/wealth/tax-brackets-explained-plainly)
- [Roth conversion ladder](https://christianbrinkleync.com/guides/roth-conversion-ladder-explained)

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Educational content only, not financial or tax advice. Published by Christian Brinkley, christianbrinkleync.com.