RMDs from Inherited Roth IRAs
Dear Trust Officer:
I’ve inherited my father’s Roth IRA, from which he never took any distributions so far as I know. Do I have to take Required Minimum Distributions (RMDs) from it now? I’m only 55 years old, by the way. GRATEFUL HEIR
Dear GRATEFUL:
No and yes. You do not have to take annual distributions from your inherited Roth IRA. Annual distributions are what most people think of when discussing RMDs and how to manage them. You may want to allow the Roth IRA to grow without taxes for as long as possible, if you don’t need the cash. Your age is not relevant to the tax effects.
But you are subject to the ten-year rule, that is, the Roth IRA must be fully distributed by ten years after your father’s death. Strictly speaking, this is your RMD. You won’t owe income tax on the distribution, but if you fail to take it by then tax penalties will apply.
Different rules apply to surviving spouses, to minor children of the account owner, to disabled and chronically ill individuals, and to heirs who are not more than ten years younger than the Roth IRA owner. Different rules also apply to traditional IRAs.
This is a complicated area, so professional tax advice is strongly recommended.
Do you have a question concerning wealth management or trusts? For any inquiries, please contact us.
(January 2026)
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