Who must take the RMD in the year the IRA owner dies?

If the IRA owner died before taking the full RMD for the year of death, the beneficiary must take the remaining RMD by December 31 of that year. The beneficiary withdraws the amount the owner would have taken. If the owner had already taken the full RMD before death, no further RMD is required for the death year.

What is a "minor child" for EDB purposes?

A minor child of the deceased owner qualifies as an eligible designated beneficiary until they reach the age of majority (18 in most states, or 21 if still in school). At that point, the minor child's EDB status ends, and they must empty the inherited IRA within 10 years of reaching the age of majority.

What if the beneficiary dies before emptying the inherited IRA?

If a non-spouse beneficiary dies within the 10-year period, the successor beneficiary generally must continue to follow the remaining schedule under the original 10-year rule. The successor beneficiary cannot restart a new 10-year period. Rules can be complex depending on the situation — consult an estate planning attorney.

Guide

RMD Rules After Death — Post-Death Distribution Requirements for Inherited Accounts

What happens to RMDs when an IRA owner dies?

When a traditional IRA or retirement account owner dies, Required Minimum Distributions do not stop — they continue in a different form for the beneficiaries. The rules depend heavily on who inherits, the relationship to the deceased, the year of death, and whether the owner had already begun taking RMDs.

The SECURE Act (2020) and SECURE 2.0 significantly changed post-death distribution rules, introducing the 10-year rule for most non-spouse beneficiaries.

Key RMD Rules

1Year of death: if the owner had an RMD due in the death year, the beneficiary must ensure it is taken if the owner had not yet taken it.
2Surviving spouse: may roll inherited IRA into own IRA (treat as own) or keep as inherited IRA with special rules.
3Eligible designated beneficiaries (minor children, disabled, chronically ill, within 10 years of age): may stretch distributions over their own life expectancy.
4Non-eligible designated beneficiaries (most adult children, grandchildren): must empty the account by December 31 of the 10th year after the owner's death (10-year rule).
5If owner died after RBD: 10-year-rule beneficiaries must also take annual distributions in years 1–9.
6If owner died before RBD: 10-year-rule beneficiaries must empty by year 10 but no annual distributions required.

The 10-Year Rule in Practice

A 50-year-old non-spouse beneficiary inherits a $500,000 IRA in 2026. The original owner (age 77) had started taking RMDs. The beneficiary must: (1) Take annual RMDs in 2027–2035 using their own single life expectancy factor (age 51 = 33.3 factor in 2027, decreasing by 1.0 each year); (2) Empty the remaining balance by December 31, 2036 (10th year). Missing annual distributions incurs a 25% penalty. Failing to empty by year 10 also incurs the penalty.

Surviving Spouse Options

A surviving spouse has the most flexibility: (1) Rollover to own IRA — the inherited funds become the spouse's own; RMDs delay until the spouse's own required age; the spouse's beneficiaries inherit with full flexibility. (2) Inherited IRA election — useful if the surviving spouse is under 59½ and needs distributions before 59½ without the 10% penalty. Distributions from an inherited IRA are not subject to the 10% early withdrawal penalty regardless of the beneficiary's age. (3) Spousal rollover is generally recommended unless the surviving spouse needs immediate access to funds.

Common RMD Mistakes to Avoid

⚠Beneficiaries not taking annual distributions in years 1–9 when the owner died after the RBD — this is a common post-SECURE Act compliance error.
⚠A surviving spouse taking RMDs from an inherited IRA without evaluating the rollover option — the rollover is almost always better for delaying RMDs.
⚠Failing to distribute the deceased owner's year-of-death RMD — this results in a penalty for the beneficiary.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools Beneficiary Designation GuideWho inherits and what rules apply Life Expectancy Tables GuideSingle Life Table for inherited RMDs Qualified Plan vs IRA RulesDifferent inherited rules for 401(k) vs IRA RMD Tax Treatment GuideTaxation of inherited distributions RMD at Age 73Distribution factor 26.5 — first RMD year RMD Table 2026Current year distribution factors

Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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