Inherited Roth IRA
An Inherited Roth IRA — distinct from your own Roth IRA — is subject to beneficiary RMDs even though the original owner was not. The path is the 10-year rule (non-EDB) or Single Life Table (EDB). Aggregable only with other Inherited Roth IRAs from the same decedent.
Account type
Inherited Roth IRA
Inherited Roth IRAs from the SAME decedent only
Single LifePub 590-B App. CTreas. Reg. §1.408A-6 Q-15
Key points
| Non-EDB · 10-year rule | Account must be fully distributed by Dec 31 of year 10. Because the original Roth owner had no RBD, no annual RMDs are required during years 1-9 — you can wait until year 10 if optimal. |
| EDB | Spouse, minor child of decedent, disabled or chronically ill, or beneficiary not more than 10 years younger. Annual Single Life RMDs apply. |
| Spousal election | A surviving spouse can elect to treat the inherited Roth as their own — which restores owner status (no RMD during their lifetime). This is usually optimal but requires a deliberate election. |
| Successor beneficiaries | If you inherit from a beneficiary, you always get the 10-year rule — never EDB stretch. |
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Last verified: May 6, 2026 · Pub 590-B post-2022 (TD 9930) divisors.