inherited Roth IRA RMD
Hello,
I’ve been told that there is not an annual RMD requirement on an inherited ROTH IRA this year. Is that correct?
- Deceased date of birth was 1/29/1952
- Deceased date of death was 2/17/2020
- Beneficiary is a non-spouse individual
- Beneficiary is the sole beneficiary and she’s not disabled
I’ve been told that the only requirement is to distribute the entire inherited Roth IRA balance by 12-31-2030. Does this sound right?
Thank you.
Permalink Submitted by Alan - IRA critic on Wed, 2025-08-20 15:44
Yes, that’s right.
Since all Roth owners pass prior to RBD, when the 10 year rule applies there are no annual RMDs required in years 1-9.
If the beneficiary had not been more than 10 years younger than decedent or was disabled, the 10 year rule would not apply because the beneficiary would be an EDB. In that case, there would be annual beneficiary RMDs required using the single life table with annual 1.0 divisor reduction and no 10 year rule.