Roth IRA Required Minimum Distributions: When They Apply and When They Don't

Roth IRAs have no required minimum distributions during your lifetime

You will never be forced to withdraw money from your own Roth IRA while you are alive. The IRS does not require required minimum distributions (RMDs) from a Roth IRA you opened and funded yourself. This is one of the defining advantages of a Roth over a traditional IRA — you can let the money sit and grow tax-free indefinitely, and you decide when to take it out.

The only exception is if you inherit a Roth IRA from someone else. Inherited Roths follow different rules, and those rules changed significantly in 2023. The distinction matters because it affects how long you can leave the money untouched and how much you must withdraw each year.

Key Takeaways

• You face no RMD on a Roth IRA you fund yourself, no matter your age or how much money is in the account.
• An inherited Roth IRA is subject to RMDs unless the original owner died before 2024 and you are a spouse who chose to treat it as your own.
• Non-spouse beneficiaries of Roths that the original owner opened after 2022 must empty the account within ten years of the owner's death.
• The ten-year rule applies to most non-spouse heirs, but spouses can roll an inherited Roth into their own Roth and avoid RMDs entirely.
• RMDs from an inherited Roth are tax-free because the original owner already paid tax on the contributions.

Why your own Roth IRA has no RMD requirement

Traditional IRAs and 401(k)s require you to start withdrawing money at age 73 (as of 2023; this age increases over time under current law). The IRS wants to collect income tax on that money eventually. A Roth IRA, by contrast, was funded with after-tax dollars — you already paid income tax on the money when you contributed it. Because the IRS has already collected its tax, it has no reason to force you to withdraw.

This creates a powerful planning tool: if you do not need the money, you can leave it in the Roth to compound tax-free for decades. Withdrawals are tax-free, and the account can pass to your heirs with the same tax-free growth intact. You retain complete control over the timing and amount of any withdrawal.

Inherited Roth IRAs and the ten-year rule

If you inherit a Roth IRA from someone who was not your spouse, you must empty the account by December 31 of the tenth year following the owner's death. This is the ten-year rule, which took effect for most deaths occurring after December 31, 2022. You do not have to withdraw the money evenly over those ten years — you can leave it untouched for nine years and withdraw everything in year ten — but the account must be fully distributed by the deadline.

The ten-year rule applies to adult children, parents, siblings, and other non-spouse beneficiaries. It does not matter whether you are named as a beneficiary on the account or whether you inherit through the owner's will. The clock starts on January 1 of the year after the owner's death.

Withdrawals from an inherited Roth are tax-free to you because the original owner already paid tax on the contributions. You are simply moving money that was already taxed. This is different from an inherited traditional IRA, where withdrawals are taxable income to the beneficiary.

Spouse beneficiaries and the rollover option

If you are the surviving spouse of the Roth IRA owner, you have a choice that other beneficiaries do not have. You can treat the inherited Roth as your own by rolling it into your own Roth IRA. Once you do, the account becomes subject to your rules, not the inherited-account rules — which means no RMD during your lifetime.

Alternatively, you can keep the inherited Roth in the deceased spouse's name and follow the ten-year rule like any other beneficiary. The rollover option is almost always better because it eliminates the ten-year deadline and lets you leave the money untouched for life. To execute a rollover, contact the financial institution holding the inherited Roth and ask for a spousal rollover; they will handle the paperwork.

RMDs from inherited Roths opened before 2023

If the original Roth IRA owner died before January 1, 2023, the rules were different. Beneficiaries who inherited before that date were allowed to stretch distributions over their own life expectancy, taking only a small amount each year. That option is no longer available for deaths after December 31, 2022.

If you inherited a Roth before 2023 and are still taking distributions under the old stretch rules, you can continue doing so — the law grandfathered in those accounts. But you must finish emptying the account by December 31, 2032, regardless of how long the stretch would have lasted. Check with the financial institution holding the account to confirm which rules apply to your specific inheritance.

How to calculate RMDs from an inherited Roth

If you are a non-spouse beneficiary of a Roth IRA that the owner opened after 2022, you do not calculate an annual RMD. You simply need to ensure the account is fully distributed by the end of year ten. The financial institution may send you a statement showing the deadline, but there is no formula for how much to withdraw each year.

If you inherited a Roth before 2023 and are still using the stretch method, the financial institution will calculate your annual RMD based on IRS life expectancy tables. You will receive a statement each year showing the minimum amount you must withdraw. This calculation is the same as it would be for an inherited traditional IRA, except your withdrawals are tax-free.

What happens if you miss the ten-year deadline

If you do not fully distribute an inherited Roth by the end of year ten, the IRS imposes a penalty of 25 percent on the amount that should have been withdrawn but was not. This penalty was reduced from 50 percent in 2023, but it is still substantial. The penalty applies to the shortfall — the difference between what you should have taken out and what you actually took out.

The financial institution holding the account is not responsible for enforcing the deadline; that is your responsibility. Set a calendar reminder for December 31 of year ten, or ask your tax preparer to track it. If you are unsure whether your inherited account is subject to the ten-year rule, contact the financial institution and ask when the original owner opened the account and when they died.

Frequently Asked Questions

Can I leave my Roth IRA to my heirs without them having to withdraw it?

No. Non-spouse heirs must empty the account within ten years of your death. However, if your spouse inherits and rolls the Roth into their own account, they face no RMD during their lifetime. Your heirs will owe no income tax on the withdrawals because you already paid tax on the contributions.

What if I inherit a Roth IRA and I am not sure when the original owner opened it?

Contact the financial institution holding the account and ask for the account opening date and the owner's date of death. These two pieces of information determine which rules apply. If the account was opened before 2023 and the owner died before 2023, you may still be using the old stretch rules; if the owner died after 2022, the ten-year rule applies.

Do I have to take money out of my inherited Roth every year?

Not if you inherited after 2022. You can leave the money untouched for nine years and withdraw everything in year ten. The only requirement is that the account be fully distributed by December 31 of the tenth year. If you inherited before 2023, you may be required to take a specific amount each year under the stretch rules.

Is there a way to avoid the ten-year rule on an inherited Roth?

Only if you are the surviving spouse. Spouses can roll an inherited Roth into their own Roth IRA, which eliminates the ten-year deadline and any RMD requirement during the spouse's lifetime. All other beneficiaries must follow the ten-year rule.

Are withdrawals from an inherited Roth taxable?

No. Withdrawals from an inherited Roth are always tax-free because the original owner already paid income tax on the contributions. This applies regardless of how long the money was in the account or how much it has grown.