Inherited Roth IRA

When an individual inherits a Roth IRA, is the money that was contributed to the Roth, not the gain, allowed to be withdrawn at anytime, the same as it is allowed for the original Roth IRA participant?



Yes. The same ordering rules apply to the beneficiary as to the original owner however the owner’s death replaces the age 59.5 requirement for the Roth to be fully qualified. Therefore, the entire inherited Roth IRA is qualified starting after 5 years from the year of the owner’s first contribution. There are some other more complex rules for spousal beneficiaries. 

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