Inherited Roth IRA – RMDs?

Submitted by Tracy Hawbaker on Tue, 2023-01-17 16:45

We had a client who passed away last year (June 2022) with a Roth IRA. Do the beneficiaries need to take RMDs each year or just distribute the account within 10 years of her passing? I am finding conflicting information. If they need to take RMDs, did they need to take a distribution last year (2022)?



Submitted by David Mertz on Tue, 2023-01-17 17:04

  • No annual RMDs are required from an inherited Roth IRA under the 10-year rule.  Because a Roth IRA participant is not required to take RMDs, the deceased Roth IRA participant is always treated as passing before their required beginning date for RMDs.  Annual distributions are not required under the 10-year rule for IRAs inherited from decedent who passes before their RBD.  The account just needs to be drained by the end of 2032.
  • Any Eligible Designated Beneficiaries would be subject to annual RMDs unless they opt into the 10-year rule. 


Submitted by Tracy Hawbaker on Tue, 2023-01-17 17:45

Thank you.  Our custodian sent us a link to the IRS website and highlighted the following sentence:Roth IRAs do not require withdrawals until after the death of the owner; however, beneficiaries of a Roth IRA are subject to the RMD rules.  I am not sure if this is an old link or what…



Submitted by David Mertz on Tue, 2023-01-17 20:46

“Subject to the RMD rules” is pretty vague.  Prior to the SECURE Act it meant annual distributions, but under the 10-year rule established by the SECURE Act the only distribution that would be an Required Minimum Distribution is any distribution at the end of the 10-year period needed to finish draining the inherited Roth IRA.



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