Roth IRA Required Minimum Distributions: When You Must Withdraw

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

A Roth IRA has no required minimum distribution (RMD) while you are alive. You can leave the money in the account as long as you want, let it grow tax-free, and withdraw only what you need. This is one of the largest advantages a Roth IRA holds over a traditional IRA, where the IRS forces you to start taking distributions at age 73 (as of 2023).

The no-RMD rule applies only to the original account holder. If you inherit a Roth IRA from someone else, different rules take over, and you will face withdrawal deadlines depending on your relationship to the deceased and when they died.

Key Takeaways

• You never have to withdraw from your own Roth IRA during your lifetime, no matter how old you are or how much money sits in it.
• A beneficiary who inherits your Roth IRA must follow distribution rules that depend on whether they are a spouse, a non-spouse family member, or a non-family beneficiary.
• Spousal beneficiaries can treat an inherited Roth as their own and avoid RMDs, but non-spouse beneficiaries must empty the account within ten years of the original owner's death.
• The Secure Act 2.0, passed in December 2022, changed how non-spouse beneficiaries withdraw from inherited Roth accounts, requiring distributions by the end of the tenth year following the death.

Why Roth IRAs skip the RMD requirement

The IRS does not require RMDs from Roth IRAs because the money going in was already taxed. With a traditional IRA or 401(k), you got a tax deduction when you contributed, so the IRS wants to collect taxes eventually—hence the RMD rule forces you to withdraw and pay tax on those distributions. A Roth IRA flips this: you paid tax upfront, the growth is tax-free, and withdrawals are tax-free. The IRS has already collected its share.

This structure gives you complete control over the timing and size of your withdrawals. You can take $5,000 one year and nothing the next. You can leave the full balance untouched and pass it to your heirs. You can use the account as an emergency fund without penalty. None of these choices trigger an RMD.

What happens to a Roth IRA after you die

Your beneficiaries do face RMD rules, but the rules differ sharply depending on who inherits. The Secure Act 2.0, which took effect January 1, 2023, changed the landscape for most non-spouse beneficiaries.

If your spouse inherits your Roth IRA, they can treat it as their own and avoid RMDs entirely during their lifetime. They can also roll it into their own Roth IRA if they wish. This is the most flexible outcome for a beneficiary.

If a non-spouse beneficiary inherits—a child, parent, sibling, or friend—they must withdraw the entire balance by December 31 of the tenth year after your death. They do not have to take equal amounts each year; they can take nothing for nine years and then empty it in year ten. However, the full account must be gone by that deadline. This is called the "ten-year rule" under Secure Act 2.0.

There is one exception: if the beneficiary is a minor child of the account owner, they can delay distributions until they reach age of majority (usually 18 or 21, depending on state law), then have ten years to empty the account. Disabled or chronically ill beneficiaries may also may have access to for different treatment—they should consult a tax professional.

The difference between Roth and traditional IRA RMDs

A traditional IRA owner must begin taking RMDs at age 73. The IRS calculates the minimum amount using your age and account balance, and you must withdraw at least that amount each year or face a 25% penalty on the shortfall (reduced to 10% if you correct it within two years). Miss a withdrawal and the penalty is steep.

A Roth IRA owner faces no such pressure. You can ignore the account entirely if you choose. This makes the Roth especially valuable if you do not need the money in retirement, want to leave a larger inheritance, or prefer to manage withdrawals on your own schedule rather than the IRS's.

For beneficiaries, the Roth still has an edge: even though they must withdraw within ten years, those withdrawals are tax-free. An inherited traditional IRA forces beneficiaries to pay income tax on every distribution, which can push them into a higher tax bracket in a single year.

How to plan for inherited Roth IRAs

If you own a Roth IRA and want to leave it to heirs, name your beneficiaries clearly on the account's beneficiary designation form. This document, filed with your IRA custodian (Fidelity, Vanguard, Schwab, or your bank), controls who receives the account and bypasses probate. If you do not name a beneficiary, the account goes to your estate, which complicates matters for your heirs.

Update your beneficiary designation if your life changes—marriage, divorce, birth of children, or a shift in who you want to inherit. Many people name one beneficiary decades ago and never revisit it. The form is free and takes minutes to file.

If you are a beneficiary of a Roth IRA, open an inherited IRA account with the same custodian or move the funds to your own custodian. Do not take a check and deposit it into your own Roth—that triggers a taxable distribution. Work with the custodian to set up a proper inherited account, which preserves the tax-free status of the funds and gives you clarity on your withdrawal deadline.

Strategies for Roth IRAs with no RMD pressure

Because you control the timing, a Roth IRA can serve multiple purposes in retirement. Some people use it as a supplemental emergency fund, knowing they can withdraw contributions (not earnings) tax and penalty-free at any time. Others let it grow untouched and use other accounts first, allowing the Roth to compound for decades. Still others take modest withdrawals each year to stay in a lower tax bracket, even though they are not required to.

If you have both a Roth and a traditional IRA, you can use the Roth strategically: take your required distributions from the traditional IRA to satisfy the RMD, then withdraw from the Roth only when you need extra cash. This approach lets you manage your total taxable income and potentially reduce taxes on Social Security or Medicare premiums.

Another tactic: if you are still working and have earned income, you can continue to contribute to a Roth IRA even after age 73, as long as you have income to support the contribution. The no-RMD rule means you can keep adding money and letting it grow indefinitely.

Frequently Asked Questions

Can I withdraw from my Roth IRA without penalty if I do not have an RMD?

Yes. You can withdraw your contributions at any time without penalty or tax. Withdrawals of earnings are tax and penalty-free if you are age 59½ and the account has been open at least five years. Before age 59½, earnings withdrawals face a 10% penalty plus income tax, with some exceptions (first-time home purchase, disability, medical expenses).

What happens if my beneficiary misses the ten-year deadline?

The IRS imposes a 25% penalty on any amount that should have been withdrawn but was not (reduced to 10% if corrected within two years). If your beneficiary empties the account by December 31 of year ten, they avoid the penalty entirely, even if they took nothing in years one through nine.

Can my spouse convert an inherited Roth IRA into their own?

Yes. A spouse who inherits a Roth IRA can treat it as their own, roll it into their existing Roth IRA, or keep it as an inherited account. If they treat it as their own, they avoid RMDs during their lifetime. This is the most flexible option for a surviving spouse.

Do I have to take an RMD from a Roth 401(k)?

Yes. A Roth 401(k) is different from a Roth IRA. Roth 401(k) owners must take RMDs starting at age 73, just like traditional 401(k) owners. However, you can often roll a Roth 401(k) into a Roth IRA after you leave your job, which eliminates the RMD requirement.

If I inherit a Roth IRA, do I have to pay taxes on the withdrawals?

No. Inherited Roth IRA withdrawals are tax-free, which is a major advantage over inheriting a traditional IRA. You still must follow the ten-year withdrawal deadline, but every dollar you take out is yours to keep.