Roth IRA RMD Rules for 2025 and 2026

You might be familiar with Roth IRAs or you might even have one yourself. While Roth IRAs can be simple and highly flexible retirement vehicles for the original owners, people who inherit IRAs deal with more limited options. While Roth IRA owners are not required to take withdrawals during their lifetime, beneficiaries are subject to certain withdrawal rules. In this article, we’ll explore how inherited Roth IRAs must be distributed to their beneficiaries. If you’d like personalized financial advice, consider working with a financial advisor.

What Are Roth IRAs?

A Roth IRA is a tax-advantaged individual retirement account. You contribute after-tax money to a Roth IRA and are not taxed when you withdraw it, as long as you’re age 59 ½ or older and have had the account for at least five years.

Roth IRAs do have income and contribution limits, so if you make a large income you may only be able to contribute a limited amount to or not even open a Roth IRA at all.

In 2026, single filers whose modified adjusted gross income (MAGI) is less than $153,000 can make a full Roth IRA contribution and a partial contribution if their MAGI is between $153,000 and $168,000. Married couples filing jointly with MAGI less than $242,000 are eligible to make to contribute the full amount, while those with MAGI between $242,000 and $252,000 can make a partial contribution. Those whose MAGI exceed these upper thresholds lose the ability to contribute to a Roth IRA.

If you qualify, you can contribute $7,500 to your Roth IRA in 2026 (up from $7,000 in 2025) or $8,600 if you’re 50 or older (up from $8,000 in 2025).

How Roth IRA RMDs Work

RMD stands for “required minimum distribution,” and it’s the minimum amount you have to withdraw from your tax-deferred retirement account each year. Traditional IRAs, 401(k) plans and other tax-advantaged retirement accounts require minimum distribution when their owners turn 73 (or 75 for people born in 1960 or later), but Roth IRAs don’t have RMD rules for their original owners. You’ll only need to worry about RMDs if you’ve inherited a Roth IRA.

If you don’t take the RMD on an inherited Roth IRA, you’ll have to pay a 25% penalty on the amount you didn’t withdraw. You could lower this to 10% if you rectify the problem within two years, though. There are a few things that affect your RMD, including when the owner died, at what age the owner died and your relationship with the owner.

Roth IRA RMD Rules for Spouses

When a spouse inherits a Roth IRA, the required minimum distribution (RMD) rules are more flexible than they are for most other beneficiaries. In many cases, a surviving spouse can avoid RMDs altogether during their lifetime, depending on how the account is handled.

A spouse who inherits a Roth IRA generally has several options. The most common approach is to treat the Roth IRA as their own, either by retitling the account in their name or rolling it into an existing Roth IRA. When a Roth IRA is treated as the spouse’s own account, there are no RMDs at any age, since Roth IRAs are not subject to lifetime RMDs for original owners. The account can continue to grow tax-free for as long as the spouse lives.

Alternatively, a spouse can choose to keep the account as an inherited Roth IRA rather than assuming ownership. In that case, the spouse is considered an eligible designated beneficiary and empty the account by the end of the 10th year after their spouse’s death.

Roth IRA RMD Rules for Non-Spouses

When a non-spouse beneficiary inherits a Roth IRA, the withdrawal rules are more restrictive than they are for surviving spouses, though they still differ from those that apply to traditional IRAs. In most cases, non-spouse beneficiaries must follow the 10-year distribution rule introduced by the SECURE Act.

Under the 10-year rule, a non-spouse beneficiary is required to fully withdraw the balance of the inherited Roth IRA by the end of the 10th year following the original owner’s death. There are no annual RMDs required during those 10 years, meaning the beneficiary has flexibility over the timing of withdrawals, as long as the account is emptied by the deadline. This allows the assets to continue growing tax-free for part or all of the 10-year period, depending on when distributions are taken.

How to Calculate RMDs from an Inherited IRA

Inherited traditional IRAs are typically subject to required minimum distribution rules, which means beneficiaries may need to calculate and withdraw a minimum amount each year. When annual withdrawals are required, the IRS uses a life expectancy–based method to determine the distribution amount.

The calculation starts with the value of the inherited IRA as of December 31 of the previous year. That balance is then divided by a life expectancy factor taken from the IRS Single Life Expectancy Table, which is based on the beneficiary’s age in the year after the original account owner’s death. Each year that follows, the life expectancy factor is reduced by one, resulting in a gradually increasing withdrawal requirement over time.

Some beneficiaries instead fall under the SECURE Act’s 10-year rule, which requires the inherited traditional IRA to be fully emptied by the end of the tenth year following the owner’s death. Even in these cases, inherited traditional IRAs differ from Roth IRAs because withdrawals are generally taxable. In addition, IRS guidance has clarified that annual RMDs may still be required during the 10-year period in certain circumstances, especially when the original account owner had already begun taking required distributions before passing away.

Bottom Line

Roth IRA RMDs don’t apply for the original owner but kick in if you inherit the account. Understanding your options can be complicated. Make sure you know how much you need to withdraw and when to avoid any trouble and penalties from the IRS. Adding withdrawals to your retirement planning can be key to not just preparing financially to meet your needs but also to prevent having to pay penalties in retirement.

Tips on Retirement Planning

A financial advisor can help you put together a retirement income plan that accounts for RMDs. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with up to three vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
To avoid a stiff penalty, make sure you withdraw your RMDs by the appropriate deadline. But don’t worry. Most people satisfy their RMDs and then some within a given year. To help you avoid some pitfalls, our retirement experts published a report on tips for understanding RMD rules.