If you own a Roth IRA, you are not required to take Required Minimum Distributions during your lifetime. There is no age at which the IRS forces you to withdraw from a Roth IRA — the money can stay invested and grow tax-free for as long as you live. This is one of the biggest advantages a Roth IRA has over a Traditional IRA.
But that's only half the story. If you inherited a Roth IRA, the rules change completely — and this is where most of the confusion lives.
In short: Roth IRA owners owe no RMDs during their lifetime — the money can stay invested indefinitely. But if you inherit a Roth IRA, the 10-year rule applies (no annual distributions required in years 1–9, but the account must be empty by year 10). Withdrawals are usually tax-free if the account was open at least five years — but miss the deadline and you'll owe a 25% excise tax on the remaining balance, even on money that would have come out tax-free.
On this page
- Original Owners: No RMDs, No Deadlines
- What About Roth 401(k)s?
- Inherited Roth IRAs: The Rules People Miss
- How the 10-Year Rule Applies to Inherited Roth IRAs
- Example: Linda Inherits a Roth IRA
- Common Mistakes
- Frequently Asked Questions
Roth IRA RMD decision fork — original owner (no RMDs) versus inherited (10-year rule with timeline)
Original Owners: No RMDs, No Deadlines
If you contributed to a Roth IRA yourself — or converted money into one — there is no RMD requirement while you're alive. No age trigger, no December 31 deadline, no Form 5329 risk. If your only retirement accounts are Roth IRAs, you don't need an RMD calculation at all.
Here's how Roth IRAs compare to the other major account types:
| Account Type | Lifetime RMDs? | Inherited Distribution Rules | Tax on Withdrawals |
|---|---|---|---|
| Roth IRA | No | 10-year rule (no annuals required in years 1–9) | Usually tax-free (if account open ≥5 years) |
| Traditional IRA | Yes — starting at age 73 | 10-year rule (annuals may be required) | Taxed as ordinary income |
| 401(k) / 403(b) | Yes — starting at age 73 | 10-year rule (annuals may be required) | Taxed as ordinary income |
For the full breakdown: RMD rules by account type
What About Roth 401(k)s?
Before 2024, designated Roth accounts inside employer plans — Roth 401(k)s and Roth 403(b)s — were subject to lifetime RMDs, even though Roth IRAs were not. This was a longstanding inconsistency in the tax code.
The SECURE 2.0 Act of 2022 fixed this. Starting in 2024, Roth 401(k) and Roth 403(b) accounts are no longer subject to RMDs during the original owner's lifetime. If your employer-plan Roth balance was previously generating an annual RMD requirement, that requirement is gone.
One option worth knowing about: if you've left the employer, you can roll your Roth 401(k) into a Roth IRA. This has always been an option, and while it's no longer necessary to avoid RMDs, it can simplify your accounts. Talk to your plan administrator about the rollover process.
Inherited Roth IRAs: The Rules People Miss
This is the part that catches people off guard — and it's the most common question we get about Roth accounts.
When a Roth IRA owner dies, the beneficiary inherits the account — and inherits distribution obligations. The IRS treats inherited Roth IRAs the same as inherited Traditional IRAs for the purpose of distribution timing. You must follow the same deadlines as any other inherited IRA. The only difference is the tax treatment: qualified Roth distributions are generally tax-free, as long as the original Roth IRA had been open for at least five years.
An important detail on that five-year clock: the holding period is measured from the original owner's first Roth IRA contribution, not from the date you inherited the account. If your parent opened their Roth IRA in 2015 and died in 2025, the five-year test was met long ago. But if the Roth was opened recently — say, a late-in-life conversion — the earnings portion of your distributions may be taxable.
The catch that trips people up: if you miss a required distribution, the 25% excise tax on the shortfall applies regardless of tax treatment. You can owe a penalty on a withdrawal that would have been tax-free. This is the scenario most people don't see coming.
Related: Inherited IRA RMD rules · Tax on inherited IRA RMDs
How the 10-Year Rule Applies to Inherited Roth IRAs
If you inherited a Roth IRA from someone who died after 2019 and you're a non-spouse adult beneficiary (the most common scenario), the 10-year rule applies. The entire account must be emptied by December 31 of the 10th year following the original owner's death.
Here's where Roth inherited IRAs get a small but meaningful advantage over Traditional inherited IRAs: because the original Roth IRA owner was never required to take RMDs, they are always treated as having died before their required beginning date. This means annual distributions during years 1 through 9 are not required. You only need to ensure the full balance is withdrawn by the end of year 10.
That's a real benefit. With an inherited Traditional IRA — if the owner had already started RMDs — you'd owe annual distributions in years 1 through 9. With an inherited Roth IRA, you have complete flexibility on timing within the 10-year window.
Eligible designated beneficiaries — surviving spouses, minor children, disabled or chronically ill individuals, and those not more than 10 years younger than the deceased — may still qualify for life expectancy-based (stretch) distributions instead of the 10-year rule. For details: The 10-year rule explained
Source: IRS Final Regulations T.D. 10001 — Required Minimum Distributions
Example: Linda Inherits a Roth IRA
Linda is 52. Her mother, Barbara, passed away in March 2025 at age 79. Barbara had a Roth IRA with a balance of $180,000, opened in 2010.
Linda is a designated beneficiary (adult child — not an eligible designated beneficiary), so the 10-year rule applies. She must empty the inherited Roth IRA by December 31, 2035.
Because Barbara held a Roth IRA (not a Traditional IRA), she is treated as having died before her required beginning date — even though she was 79. This means Linda has no annual distribution requirement during years 1 through 9. She can withdraw on any schedule she likes, as long as the account is empty by the end of 2035.
And because the Roth IRA was open for more than five years (Barbara opened it in 2010), Linda's distributions are qualified — she pays no income tax on the withdrawals. (If the account had been open fewer than five years, Linda's contributions would still come out tax-free, but the earnings portion would be taxable.)
Linda's only real risk: forgetting the year-10 deadline entirely. If she leaves any balance in the account past December 31, 2035, the remaining amount is subject to the 25% excise tax. That penalty applies even though the distribution itself would have been tax-free.
I see this scenario more than you'd expect — people assume "tax-free" means "no rules." It doesn't.
Common Mistakes
Assuming inherited Roth IRAs have no requirements. The withdrawals may be tax-free, but the distribution deadlines still exist. The 10-year rule (or stretch rules for eligible designated beneficiaries) applies in full.
Forgetting the five-year rule on earnings. If the original Roth IRA had been open for fewer than five years at the time of the owner's death, the earnings portion of distributions may be taxable to the beneficiary. The five-year clock runs from the original owner's first contribution — it does not restart when the account is inherited.
Mixing up Roth IRA and Roth 401(k) inherited rules. An inherited Roth 401(k) can often be rolled into an inherited Roth IRA, but the rules aren't identical. If you've inherited a Roth account in an employer plan, check with the plan administrator before assuming the IRA rules apply.
Trying to roll an inherited Roth IRA into your own Roth IRA. Only surviving spouses can do this. Non-spouse beneficiaries must keep the inherited account separate and follow the 10-year (or stretch) distribution schedule. Rolling it into your own account would be treated as a taxable distribution.
Waiting until year 10 without a plan. Even though you're not required to take annual distributions from an inherited Roth IRA, withdrawing the entire balance in a single year means missing out on years of tax-free growth. A deliberate drawdown schedule — even when distributions are tax-free — usually makes more financial sense.
Frequently Asked Questions
Do I need to take an RMD from my own Roth IRA?
No. Roth IRAs have no lifetime RMD requirement. This is true at any age, with no exceptions for original owners.
I inherited a Roth IRA. Do I owe taxes on withdrawals?
Generally no, as long as the account was open for at least five years before the original owner's death. If the five-year period hasn't been met, the earnings portion of distributions may be taxable — but the contributions portion is always tax-free. More on inherited IRA taxes
Can I roll an inherited Roth IRA into my own Roth IRA?
Only if you're the surviving spouse. Spouse beneficiaries have the unique option of treating the inherited Roth IRA as their own, which eliminates any distribution requirement. Non-spouse beneficiaries cannot roll an inherited account into their own IRA. Inherited IRA rules for non-spouse beneficiaries
What's the penalty for missing a distribution from an inherited Roth IRA?
The same as any other inherited IRA: a 25% excise tax on the shortfall (reduced to 10% if corrected within two years). The penalty applies even though the distribution itself would have been tax-free. IRS waiver options
Ready to check your numbers?
- Run the calculator — free, no account required
- Inherited an IRA? Use the inherited calculator
- RMD rules by account type
- The 10-year rule explained
- See how SimpleRMD works
This article is for informational purposes only and does not constitute tax, legal, or financial advice. IRS rules and tax laws are subject to change. Consult a qualified tax professional or financial advisor for guidance specific to your situation. SimpleRMD is a calculation and tracking tool — not a financial advisory service.
Sources: IRS.gov (Publication 590-B, Pub 590-B PDF, Retirement Topics: RMDs). SECURE 2.0 Act of 2022 (Pub. L. 117-328). IRS Final Regulations T.D. 10001 (July 2024). Rules confirmed current as of February 2026.