Roth IRAs and Required Minimum Distributions: What You Need to Know

Roth IRAs do not require you to take withdrawals during your lifetime

A Roth IRA has no required minimum distributions (RMDs) while you are alive. This is one of the defining features that separates Roth accounts from traditional IRAs and 401(k)s. You can leave your money in the account for as long as you want, let it grow tax-free, and withdraw it on your own schedule—or not at all.

This flexibility matters most if you do not need the money in retirement. You can let the account compound untouched for decades, and your beneficiaries will inherit it tax-free. Traditional IRA owners face mandatory withdrawals starting at age 73 (as of 2023, under current law), but Roth owners never do.

The trade-off is that you funded a Roth with after-tax dollars, so you gave up the immediate tax deduction you would have gotten with a traditional IRA contribution. But if you have other income sources in retirement—Social Security, pensions, taxable investments—the Roth's tax-free growth and withdrawal freedom often outweigh that cost.

Key Takeaways

• Roth IRA owners never face required minimum distributions during their lifetime, regardless of age or account balance.
• Your beneficiaries will inherit the Roth tax-free, but they must follow specific withdrawal rules depending on their relationship to you and when you died.
• If you inherit a Roth IRA from someone other than a spouse, you generally must empty the account within ten years under current rules.
• Converting a traditional IRA to a Roth creates a tax bill in the year of conversion, but the new Roth balance will never trigger RMDs for you.

Why Roth IRAs skip the RMD requirement

The IRS treats Roth IRAs differently from traditional IRAs because the money going in was already taxed. With a traditional IRA, the government deferred your tax bill when you contributed, so it wants that tax paid eventually—hence the RMD rules that force withdrawals starting at age 73.

With a Roth, you paid tax upfront. The IRS already has its money. The earnings inside the account grew tax-free, and withdrawals come out tax-free. From the IRS's perspective, there is no deferred tax liability to collect, so there is no reason to force you to withdraw.

This design makes Roths powerful for people who want to leave money to heirs or who simply do not need retirement income. You can use other accounts or savings to live on and let the Roth sit untouched, compounding for decades.

What happens to your Roth after you die

Your beneficiaries do face withdrawal rules, even though you did not. The rules depend on who inherits and when you died.

If your spouse inherits your Roth, they can treat it as their own Roth IRA. They inherit the no-RMD benefit and can let it grow for the rest of their life. Alternatively, they can roll it into their own Roth and consolidate accounts.

If a non-spouse beneficiary inherits—your child, parent, or friend—they must withdraw the entire balance by December 31 of the tenth year after your death, under rules that took effect in 2023. They can withdraw it all at once, spread it across the ten years, or take nothing until year ten and then empty it. The withdrawals are tax-free because the money was already taxed when you contributed and grew tax-free inside the Roth.

There is one exception: if you inherited the Roth from someone else before 2023, you may still be subject to the older "stretch IRA" rules, which allowed withdrawals over your lifetime. Consult a tax professional if you are in this situation, because the rules are complex and depend on the exact date of the original owner's death.

Converting a traditional IRA to a Roth

You can move money from a traditional IRA into a Roth IRA at any time. This is called a Roth conversion. The amount you convert is taxed as ordinary income in the year you do it, but once it is in the Roth, it grows tax-free and never triggers RMDs for you.

Conversions make sense if you expect to be in a lower tax bracket in the year you convert than you will be later, or if you want to lock in current tax rates before they rise. They also make sense if you have a large traditional IRA and want to reduce the RMD burden on yourself or your heirs.

The tax bill is real and comes due on April 15 of the following year. If you convert $50,000 from a traditional IRA to a Roth, you owe income tax on that $50,000 as if it were ordinary income. But the Roth side of your retirement accounts will then be larger, and that larger balance will never force you to withdraw.

Roth IRAs and the SECURE Act changes

The SECURE Act (passed in 2019) and SECURE 2.0 (passed in 2022) made major changes to how inherited retirement accounts work, but they did not change the rule for Roth IRAs during your lifetime. You still have no RMD requirement.

What did change is how your beneficiaries handle the account after you die. The ten-year rule mentioned above came from SECURE 2.0. Before that, non-spouse beneficiaries could stretch withdrawals over their entire lifetime. Now they must finish within ten years, though they can choose when to withdraw during that window.

These changes do not affect your own Roth IRA strategy. You still benefit from no RMDs and tax-free growth for as long as you live.

How no RMDs affects your retirement income plan

Because Roth IRAs have no RMDs, they fit differently into a retirement income strategy than traditional IRAs or 401(k)s do. You can use your Roth as a true long-term savings vehicle, not a forced-withdrawal account.

Many people use this to their advantage by drawing from taxable brokerage accounts or traditional IRAs first in early retirement, letting the Roth sit and compound. This approach can lower your taxable income in early retirement years, reduce Medicare premiums (which are based on income), and preserve the Roth for later years when you might need it or want to leave it to heirs.

If you have both a traditional IRA and a Roth, you will still face RMDs from the traditional account starting at age 73. The Roth does not count toward that calculation. You can use the RMD from your traditional IRA to fund living expenses or reinvest it, while your Roth grows untouched.

Frequently Asked Questions

Do I have to withdraw from my Roth IRA at any age?

No. There is no age at which Roth IRA withdrawals become mandatory for you. You can leave the money in the account for your entire life and never take a withdrawal. Your beneficiaries will inherit it tax-free, though they will face their own withdrawal deadlines.

If I convert a traditional IRA to a Roth, do I owe taxes on the conversion?

Yes. The amount you convert is taxed as ordinary income in the year of conversion. If you convert $100,000, you owe income tax on $100,000. However, once the money is in the Roth, it grows tax-free and never triggers RMDs for you.

What if I inherit a Roth IRA from my parent?

You must withdraw the entire balance by December 31 of the tenth year after your parent's death. You can withdraw it all at once, spread it over the ten years, or wait until year ten and empty it then. All withdrawals are tax-free because the money was already taxed when your parent contributed.

Can my spouse inherit my Roth IRA and treat it as their own?

Yes. Your spouse can roll your Roth IRA into their own Roth and inherit the no-RMD benefit. They can also keep it as an inherited IRA in your name. Either way, they face no forced withdrawals during their lifetime.

Does a Roth IRA count toward my required minimum distribution from a traditional IRA?

No. If you have both a traditional IRA and a Roth IRA, only the traditional IRA balance counts toward your RMD calculation starting at age 73. The Roth is separate and does not affect the amount you must withdraw from your traditional accounts.