- The IRS requires you to start taking mandatory withdrawals called required minimum distributions (RMDs) from certain retirement accounts once you reach age 73.
- You generally need to take RMDs every year after that until the account balance is fully distributed.
- Roth IRAs do not require minimum distributions during the original owner’s lifetime, allowing the funds to potentially grow tax-free for as long as the owner lives.
- When a Roth IRA is inherited, beneficiaries typically have 10 years to withdraw all funds from the account.
- Some exceptions to the 10-year withdrawal rule may apply, depending on the beneficiary’s relationship to the original account owner.
Most tax-deferred retirement plans, such as traditional IRA, SEP, SIMPLE, 401k, 403b, and 457(b), generally require required minimum distributions (RMDs) starting at age 73 in 2025. You usually must withdraw at least the minimum amount each year until the account is fully distributed.
Roth IRAs and designated Roth accounts in employer plans typically do not require RMDs during the original owner’s lifetime. This means you may keep your funds compounding tax-free in your Roth IRA for as long as you live.
When a Roth IRA is inherited by a non-spouse beneficiary, they generally need to withdraw all funds within 10 years following the owner’s death. Unlike other accounts, annual distributions are usually not required during the first nine years of this 10-year period.
Here’s everything you need to know about Roth IRA RMD rules.
The Roth IRA Handbook
Everything you need to know about investing and optimizing your wealth with a Roth IRA
What Is an RMD?
A required minimum distribution (RMD) is a mandatory withdrawal you generally need to take each year from your retirement account once you reach age 73. Most retirement plans have RMD rules, but Roth IRAs and designated Roth accounts in 401k or 403b plans typically do not require RMDs during the original owner’s lifetime.
When Do You Need to Start Taking RMDs?
You usually must begin taking RMDs at age 73. For your first RMD, the deadline is April 1 of the year following the year you turn 73. After that, you generally need to take RMDs by December 31 each year until the account is fully distributed.
How Much Must You Withdraw Each Year?
The required withdrawal amount tends to increase as you get older. It is calculated by dividing your retirement account balance as of December 31 of the previous year by a life expectancy factor based on your age.
To figure out your RMD, find your age on the IRS life expectancy table to get the corresponding factor. Then, divide your account balance as of December 31 last year by that factor. The result is the amount you generally must withdraw for the year.
To calculate your required minimum distribution amount, use the RMD table below.
| Age | Life Expectancy Factor | Percentage of Account Balance |
| 72 | 27.4 | 3.44% |
| 73 | 26.5 | 3.78% |
| 74 | 25.5 | 3.93% |
| 75 | 24.6 | 4.07% |
| 76 | 23.7 | 4.22% |
| 77 | 22.9 | 4.37% |
| 78 | 22 | 4.55% |
| 79 | 21.1 | 4.74% |
| 80 | 20.2 | 4.96% |
| 81 | 19.4 | 5.16% |
| 82 | 18.5 | 5.41% |
| 83 | 17.7 | 5.65% |
| 84 | 16.8 | 5.96% |
| 85 | 16 | 6.25% |
| 86 | 15.2 | 6.58% |
| 87 | 14.4 | 6.95% |
| 88 | 13.7 | 7.30% |
| 89 | 12.9 | 7.76% |
| 90 | 12.2 | 8.20% |
| 91 | 11.5 | 8.70% |
| 92 | 10.8 | 9.26% |
| 93 | 10.1 | 9.91% |
| 94 | 9.5 | 10.53% |
| 95 | 8.9 | 11.24% |
| 96 | 8.4 | 11.91% |
| 97 | 7.8 | 12.83% |
| 98 | 7.3 | 13.70% |
| 99 | 6.8 | 14.71% |
| 100 | 6.4 | 15.63% |
| 101 | 6 | 16.67% |
| 102 | 5.6 | 17.86% |
| 103 | 5.2 | 19.24% |
| 104 | 4.9 | 20.41% |
| 105 | 4.6 | 21.74% |
| 106 | 4.3 | 23.26% |
| 107 | 4.1 | 24.40% |
| 108 | 3.9 | 25.65% |
| 109 | 3.7 | 27.03% |
| 110 | 3.5 | 28.58% |
| 111 | 3.4 | 29.42% |
| 112 | 3.3 | 30.31% |
| 113 | 3.1 | 32.26% |
| 114 | 3 | 33.34% |
| 115 | 2.9 | 34.49% |
| 116 | 2.8 | 35.72% |
| 117 | 2.7 | 37.04% |
| 118 | 2.4 | 40.00% |
| 119 | 2.3 | 43.48% |
| 120+ | 2 | 50.00% |
📌 Source: IRS Uniform Lifetime Table, Pub. 590-B, Appx B, Table III
What if I Don’t Take My RMD?
For 2023 and later years, the excise tax is 25% of the amount not taken, reduced to 10% if corrected within the statutory correction window.
You may request a waiver for reasonable error by filing Form 5329.
📌 Also read: Everything You Need To Know About Missed RMD’s
Roth IRA RMD Rules
Roth IRAs do not require RMDs during the original owner’s lifetime, so you can keep your money growing tax-free as long as you live.
Withdrawals of earnings are tax-free only if certain conditions are met:
- The account has been open at least five years
- You are at least 59½, or
- You meet exceptions for disability, death, or a first-time home purchase (up to $10,000).
Contributions to a Roth IRA are made with after-tax dollars and can be withdrawn tax- and penalty-free at any time.
Unlike traditional IRAs and most employer plans, which typically require RMDs starting at age 73, Roth IRAs generally do not have lifetime RMD requirements for the owner. As of 2025, designated Roth accounts in 401k or 403b plans also usually do not require lifetime RMDs.
📌 Also read: Roth IRA Withdrawal Rules & Penalties Explained
RMD Rules for Inherited Roth IRAs
While Roth IRAs have no lifetime RMDs for the owner, inherited Roth IRAs are generally subject to the 10-year rule, with some exceptions depending on who inherits the account.
Withdrawals of earnings from an inherited Roth IRA are typically tax-free if the original Roth IRA met the 5-year holding period. If this period is not met, earnings may be taxable until the 5-year requirement is satisfied.
Usually, the account must be fully distributed by December 31 of the 10th year after the owner’s death — unless the beneficiary qualifies as an eligible designated beneficiary and chooses to take annual life-expectancy payments instead.
Eligible designated beneficiaries exempt from the 10-year rule while using life-expectancy payments include:
- Surviving spouse
- Minor child (until reaching the age of majority)
- Disabled individual
- Chronically ill individual
- Individual no more than 10 years younger than the decedent
These beneficiaries generally must begin RMDs by December 31 of the year following the owner’s death, based on their own life expectancy. This rule applies to traditional IRAs and similar plans when the owner died on or after their required beginning date. Roth IRAs do not have a lifetime RMD for the owner, so no RMD is due in the year of death.
Rules for Spouses
Spouses have more options for handling an inherited Roth IRA. They may either assume ownership of the Roth IRA or choose to be treated as beneficiaries. Each option involves different withdrawal rules and often depends on whether the original owner had started taking RMDs.
- Assuming Ownership: A spouse can transfer the inherited Roth IRA assets into their own Roth IRA. In this case, RMD rules generally do not apply for the spouse’s lifetime. To qualify, the spouse must be the sole beneficiary and treat the Roth IRA as their own by naming themselves as the account owner.
- Remaining a Beneficiary: If the spouse chooses to remain a beneficiary, they usually take life-expectancy RMDs starting by December 31 of the year following the owner’s death. They may also opt for the 10-year rule if allowed.
Taxes on Withdrawals from Inherited Roth IRAs
If the original owner held the Roth IRA for at least five years (the 5-year rule), earnings distributed to beneficiaries are generally tax-free. Contributions can be withdrawn tax- and penalty-free at any time, and this rule applies to beneficiaries as well. Even if the Roth IRA is less than five years old, beneficiaries may withdraw contributions without taxes or penalties.
Key Takeaways on Roth IRA RMDs
Roth IRAs generally do not require minimum distributions (RMDs) during the original owner’s lifetime, allowing potential tax-free growth over many years. Withdrawals of contributions are typically tax- and penalty-free at any time, while earnings can be withdrawn tax-free if certain conditions are met.
Inherited Roth IRAs usually follow the 10-year distribution rule, though eligible designated beneficiaries may take distributions based on life expectancy instead. Spouses have added flexibility with options to treat the account as their own or as beneficiaries, which influences RMD requirements.
Understanding these rules can help you plan your retirement withdrawals and estate strategy with more confidence. It may be beneficial to consult with a qualified professional to see how these rules apply to your specific situation.
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