Inherited IRA
An inherited IRA is one you received as a beneficiary. Unlike your own IRA, you can only aggregate it with another inherited IRA from the same decedent and of the same type. Different parent → different aggregation group. Inherited IRA from your dad and an inherited Roth IRA from your dad → still separate.
Account type
Inherited IRA
Other Inherited IRAs from the SAME decedent and SAME type only
Single LifePub 590-B App. CTreas. Reg. §1.408-8 Q-9
Key points
| EDB stretch | Spouse, minor child of decedent, disabled or chronically ill, or beneficiary not more than 10 years younger. Annual RMDs computed on the Single Life Table. |
| 10-year rule (non-EDB) | If decedent died after their RBD, annual RMDs are required during years 1-9 on the Single Life Table — with the entire account fully distributed by Dec 31 of year 10. |
| Same decedent + same type | Two inherited IRAs aggregate only if they came from the same decedent and are the same type. Different decedents → never aggregable. |
| Penalty | 25% excise tax on the shortfall under IRC §4974, reduced to 10% if corrected within 2 years. |
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.