Disclaimer: General educational research only — not legal or tax advice. Retirement account rules are technical and the deadlines carry penalties. Confirm your situation with the IRA custodian and a tax professional.
Estate Planning Data & Research → Inherited IRA 10-Year Rule
If you inherit an IRA from someone other than a spouse, you generally cannot leave the money there for your lifetime. Since 2020 the federal rule for most heirs is the 10-year rule: the account must be empty by the end of the tenth year after the owner’s death. For some heirs there is a second requirement, yearly withdrawals along the way, and missing one can cost 25% of the amount you should have taken.
This page lays out the rule as the IRS describes it, with a deadline table by year of death, who is exempt, what the final regulations changed in 2024, and examples. It’s a national rule with no state-by-state data, because the rule is federal.
If you’re deciding how to leave retirement accounts and the rest of an estate, a trust or a will can work differently with beneficiary-designated assets. Compare a trust and a will here.
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Key findings
- The deadline is December 31 of the year containing the 10th anniversary of the owner’s death. If the owner died in 2025, the account must be fully distributed by December 31, 2035 (IRS Publication 590-B).
- Whether you must also take yearly withdrawals depends on when the owner died relative to their required beginning date (RBD). If the owner died before the RBD, no distribution is required before the 10th year. If the owner died on or after the RBD, the final regulations require annual withdrawals to continue in years 1 through 9 as well (Treasury/IRS final regulations, 89 FR 58886).
- Those final regulations apply starting with 2025. Before that, the IRS waived the excise tax on missed yearly withdrawals for 2021 through 2024 for affected heirs (Notices 2022-53 and 2024-35).
- The penalty for a missed withdrawal is 25% of the shortfall, reduced to 10% if corrected within two years, and the IRS may waive it for reasonable error (IRS RMD FAQs).
- Exceptions exist. A spouse, minor child, disabled or chronically ill person, or someone not more than 10 years younger than the owner (an “eligible designated beneficiary”) has other options, including life-expectancy payments.
Who the 10-year rule applies to
The IRS sorts IRA heirs into groups:
| Heir | Typical treatment |
|---|---|
| Surviving spouse | May keep as an inherited account, roll it into their own IRA, or use life expectancy options, depending on timing |
| Minor child of the owner | Life-expectancy payments until reaching the age of majority; then the 10-year rule applies |
| Disabled or chronically ill individual | May use life-expectancy payments (eligible designated beneficiary) |
| Individual not more than 10 years younger than the owner | May use life-expectancy payments (eligible designated beneficiary) |
| Any other individual named as beneficiary (adult child, grandchild, friend) | 10-year rule |
| Estate, charity or most trusts | Different rules; a trust can qualify in some cases (see Pub. 590-B, “Trust as beneficiary”) |
Source: IRS Publication 590-B and IRS “Retirement topics — Beneficiary.”
Deadline by year of death
The 10-year deadline is simple arithmetic: December 31 of the tenth year after the year of death. The yearly-withdrawal requirement depends on the owner’s required beginning date, which is the date the owner was first required to take withdrawals.
| Year the IRA owner died | Account must be emptied by | Years with required annual withdrawals if the owner died on or after their required beginning date | Years with no annual withdrawal required if the owner died before their required beginning date |
|---|---|---|---|
| 2020 | December 31, 2030 | 2021 through 2029 (per final regulations; see relief note) | 2021 through 2029 |
| 2021 | December 31, 2031 | 2022 through 2030 (per final regulations; see relief note) | 2022 through 2030 |
| 2022 | December 31, 2032 | 2023 through 2031 (per final regulations; see relief note) | 2023 through 2031 |
| 2023 | December 31, 2033 | 2024 through 2032 (per final regulations; see relief note) | 2024 through 2032 |
| 2024 | December 31, 2034 | 2025 through 2033 | 2025 through 2033 |
| 2025 | December 31, 2035 | 2026 through 2034 | 2026 through 2034 |
| 2026 | December 31, 2036 | 2027 through 2035 | 2027 through 2035 |
Deadlines assume the heir is subject to the 10-year rule. For owners who died in 2020 to 2023 on or after their RBD, the IRS gave relief for yearly withdrawals missed through 2024; from 2025 the final regulations apply. The data file has the same table.
What the 2024 final regulations changed
In July 2024 the Treasury Department and the IRS issued final regulations on required minimum distributions (published in the Federal Register July 19, 2024, 89 FR 58886, effective September 17, 2024). They state that the regulations apply for distribution calendar years beginning on or after January 1, 2025.
On the question many heirs had asked, the agencies wrote that the final regulations “do not eliminate the requirement for continued annual distributions if an employee dies on or after the employee’s required beginning date.” Together, the statutory provisions “generally require annual distributions to continue while also requiring full distribution of the employee’s interest in the plan by the end of the calendar year that includes the tenth anniversary of the date of the employee’s death.”
In plain terms: if the owner had already started required withdrawals when they died, heirs subject to the 10-year rule generally take yearly withdrawals in years 1 through 9 and then empty the account in year 10.
The missed-withdrawal penalty and the IRS relief
- Penalty. If a required withdrawal is not taken, the amount not withdrawn may be subject to a 25% excise tax, or 10% if it is corrected within two years. It is reported on Form 5329 (IRS RMD FAQs, Q8).
- Waiver. The IRS may waive it if the shortfall was due to reasonable error and reasonable steps are being taken to fix it. The IRS says to file Form 5329 and attach a letter of explanation (Q9).
- Relief for 2021 through 2024. Notice 2022-53 said the IRS would not treat a 10-year-rule beneficiary who missed a 2021 or 2022 withdrawal as having failed to take it. Notice 2024-35 extended similar relief to 2024 for certain beneficiaries and says the IRS will not assert the excise tax in those cases. IRS Publication 590-B (2025 returns) repeats the relief for 2024.
- 2025 and later. We found no IRS notice extending the relief to 2025 or later years. Check the IRS site for new notices before relying on any waiver.
Examples
These are simplified illustrations of the rules above, not calculations for a real account.
Example 1: Owner died before the required beginning date. A parent who had not yet reached their required beginning date dies in 2025 and leaves an IRA to an adult child. The child is subject to the 10-year rule. No withdrawal is required in 2026 through 2034. The account must be empty by December 31, 2035. Income tax applies to withdrawals from a traditional IRA when taken, so waiting until year 10 can concentrate income in one year.
Example 2: Owner died after the required beginning date. A parent who was already taking required withdrawals dies in 2025 and leaves the IRA to an adult child. The child takes any remaining 2025 withdrawal the parent had not taken, then takes yearly withdrawals for 2026 through 2034 under the life-expectancy method in Pub. 590-B, and empties the account by December 31, 2035. Missing a yearly withdrawal can trigger the 25% (or 10%) excise tax.
Example 3: Spouse. A surviving spouse who inherits can generally roll the IRA into their own, which can change the timing of withdrawals. Spouses are not subject to the 10-year rule by default.
What this means if you’re planning
- Check beneficiary designations. An IRA passes to the person named on the account’s beneficiary form, not through the will. Naming a trust or the estate can change which rules apply.
- Know the owner’s required beginning date. It determines whether yearly withdrawals are required.
- Plan for taxes. Withdrawals from traditional IRAs are generally taxed as income to the heir. The timing of the 10 years is a planning choice within the rules.
- Review old accounts. Many people have not updated beneficiaries after divorce, a death or a birth. See life events that outdate a will and money that skips the will.
Related: Great wealth transfer tracker · Who will be your executor? · Trust administration after death
Related research: households with retirement income by state shows 32,435,969 households (24.4%) drawing pension, annuity or retirement-account income.
Methodology
This page is a rules summary. It has no survey or state data. We read:
- IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) (for use in preparing 2025 returns; page reviewed April 30, 2026): 10-year rule definitions, deadlines and the 2024 relief note.
- IRS, “Retirement topics — Beneficiary” (reviewed August 1, 2026): who is an eligible designated beneficiary; the 10-year rule definition; Notice 2022-53 relief.
- Final regulations, “Required Minimum Distributions,” 89 FR 58886 (July 19, 2024), document 2024-14542 on federalregister.gov: applicability date and the preamble discussion of annual distributions.
- IRS Notice 2024-35: relief from the excise tax for certain 2024 withdrawals.
- IRS Retirement Plans FAQs regarding RMDs: excise tax and waiver (Q8 and Q9).
What this doesn’t cover. The exact life-expectancy factors, plan-specific rules for 401(k) accounts, inherited Roth rules in detail, or state income tax.
Frequently asked questions
What is the 10-year rule for inherited IRAs?
Most non-spouse individual heirs must withdraw the entire IRA by December 31 of the year containing the 10th anniversary of the owner’s death.
Do I have to take money out every year?
It depends on the owner’s required beginning date. If the owner died before it, no distribution is required before the 10th year. If the owner died on or after it, the final regulations require yearly withdrawals in years 1 through 9 for heirs subject to the 10-year rule.
What is the penalty for missing a withdrawal?
25% of the amount not withdrawn, or 10% if corrected within two years. The IRS can waive it for reasonable error.
Does the 10-year rule apply to a spouse?
Not by default. Surviving spouses have other options, including treating the IRA as their own.
Does it apply to an inherited Roth IRA?
The IRS says inherited Roth IRAs are generally subject to the same distribution timing rules as traditional IRAs. Withdrawals of contributions are tax free, and most withdrawals of earnings are tax free if the Roth is old enough.
Is this tax advice?
No. It is educational research. A tax professional can confirm how the rules apply to a specific account.
Sources
Public-domain government sources only. Fetched 2026-10-11. – IRS Publication 590-B (for 2025 returns; page reviewed 30-Apr-2026): https://www.irs.gov/publications/p590b ( – IRS, Retirement topics — Beneficiary (reviewed 01-Aug-2026): https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary – Final regulations, Required Minimum Distributions, 89 FR 58886 (2024-07-19), doc 2024-14542, effective 2024-09-17: https://www.federalregister.gov/documents/2024/07/19/2024-14542/required-minimum-distributions (full text via Federal Register API/raw text, – IRS Notice 2024-35 (relief for certain 2024 RMDs): https://www.irs.gov/pub/irs-drop/n-24-35.pdf (read, – IRS Notice 2022-53 (relief 2021-2022): cited on IRS Beneficiary topic page and in Notice 2024-35; notice itself not separately read. – IRS Retirement Plans FAQs regarding RMDs (Q8 excise tax 25%/10%; Q9 waiver): https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions – Not primary: a web search summary noted no 2025 IRS notice extending relief; not confirmed on irs.gov. – Note: irs.gov/pub/irs-drop/n-25-05.pdf is an unrelated notice (2025 mileage rates), not used.
Cite this data
Family Estate Guide, “Inherited IRA 10-Year Rule: Heir Deadlines, Yearly Withdrawals and the Missed-Withdrawal Penalty,” October 2026. https://familyestateguide.com/estate-planning-data/inherited-ira-10-year-rule/
You’re welcome to reuse the table with a link back to this page. IRS and Federal Register material is public.
Published October 11, 2026 by Family Estate Guide. Sources reviewed Oct. 11, 2026. Editorial standards.