Spouse Inherited IRA RMD Rules — Best Options for Surviving Spouses
What are the RMD options for a surviving spouse who inherits an IRA?
When a surviving spouse inherits an IRA, they have more options than any other beneficiary. Unlike non-spouse beneficiaries who are subject to the 10-year distribution rule, a surviving spouse can: (1) treat the inherited IRA as their own, (2) roll it into their own existing IRA, or (3) keep it as an inherited IRA and take distributions based on the decedent's or their own age.
The "treat as own" option is the most powerful: the surviving spouse re-registers the IRA in their own name, and their own RMD start age (73) applies. If the surviving spouse is younger than the deceased, this can delay the start of RMDs significantly.
However, keeping the account as an inherited IRA may be better in one scenario: if the surviving spouse is under 59½. Keeping it as inherited IRA allows withdrawals without the 10% early distribution penalty (inherited IRAs are exempt from the penalty), while the surviving spouse's own age rules do not apply until re-registration.
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Age 73 · Balance $500,000 → ~$18,868 RMD
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Key RMD Rules
- 1Option 1 — Treat as own: register in own name, use own RMD start age and own Uniform Lifetime Table.
- 2Option 2 — Roll into own IRA: same as treating as own, with explicit rollover transaction.
- 3Option 3 — Keep as inherited IRA: take distributions based on longer of decedent's age or surviving spouse's own age.
- 4If the deceased had already started RMDs, the surviving spouse (as beneficiary) must take the RMD for the year of death.
- 5Younger spouse + Option 1: if spouse is under 59½, distributions before 59½ carry the 10% penalty (different from inherited status).
Common RMD Mistakes to Avoid
- ⚠A surviving spouse under 59½ treating the IRA as their own before reaching 59½ — this subjects withdrawals to the 10% penalty; keeping it as inherited IRA avoids the penalty.
- ⚠Failing to take the decedent's RMD in the year of death if the deceased had already started distributions.
- ⚠Not updating beneficiary designations on the inherited IRA — once treated as "own," the surviving spouse's beneficiaries inherit, not the original beneficiaries.
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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.