Inherited Traditional IRA Distribution Rules – How Must I Take Distributions From The Traditional IRA I Inherited?

2026 · HOW MUST I TAKE DISTRIBUTIONS
FROM THE TRADITIONAL IRA I INHERITED?
Was the deceased owner of this Traditional IRA either: 1) the original owner, or 2) a second owner who rolled over the IRA into their own from their deceased spouse (i.e., they chose not to "inherit" the IRA from their spouse)?See the “How Must I Take Distributions From My Twice-Inherited Traditional IRA?” flowchart.At the time of the owner’s death, were you a minor child of the owner, less than 10 years younger than the owner, disabled, or chronically ill? Be mindful of a future potential “tax squeeze” when following the 10-Year Rule. Consider taking additional voluntary withdrawals (even if not required) to spread the tax liability of distributions over the 10-year window (if it makes sense for your situation).The 10-Year Rule (if applicable) and/or your annual RMDs begin the year after the death of the prior owner. For RMDs in following years, subtract one from the initial life expectancy calculation. Additionally, you must satisfy the RMD for the current year (if the prior owner hasn’t done so already).Did the owner pass away on/after their Required Beginning Date (RBD)?Did you inherit this Traditional IRA from your spouse?See the “Should I Inherit My Deceased Spouse’s Traditional IRA?” flowchart.You must take RMDs over your life expectancy using the IRS Single Life Expectancy Table (unless you elected the 5-Year Rule). The 10-Year Rule does not apply to you.You must take RMDs over the longer of your life expectancy or the deceased owner’s life expectancy (using the IRS Single Life Expectancy Table). The 10-Year Rule does not apply to you.You must follow the 10-Year Rule, and ensure that the entire account balance has been withdrawn by the end of the 10th year after the year of the original owner’s death.In addition to following the 10-Year Rule, you must also take RMDs over the longer of your life expectancy or the deceased owner’s life expectancy (using the IRS Single Life Expectancy Table).You must take RMDs over the longer of your life expectancy or the deceased owner’s life expectancy (using the IRS Single Life Expectancy Table). The 10-Year Rule does not apply to you. If you are a minor child, you will become subject to the 10-Year Rule starting at age 21.You have the choice to either (1) follow the 10-Year Rule (with no RMDs required) or (2) take RMDs over your life expectancy (using the IRS Single Life Expectancy Table). If you are a minor child, you will become subject to the 10-Year Rule starting at age 21 (if not already started).NoYesYesNoYesNoFor RMDs in following years, subtract one from the initial life expectancy calculation.Did the owner pass away on/after their Required Beginning Date (RBD)?You are a Non-Eligible Designated Beneficiary.You are an Eligible Designated Beneficiary.YesNoYesNoYesNoDid the owner pass away on/after their Required Beginning Date (RBD)?NoYesDid the owner of this Traditional IRA pass away after December 31, 2019?START HERE
© fpPathfinder.com. Licensed for the sole use of Ryan Weiser, CFP® of Weiser Financial Planning. All rights reserved. Used with permission. Updated 12/15/2025.
Weiser Financial Planning, LLC

Weiser Financial Planning, LLC is a Fiduciary, and Fee-Only Financial Planning Firm. A Registered Investment Adviser in Lewis Center, OH that provides Comprehensive Financial Planning and Investment Management Services to clients in the Columbus & Central Ohio area, as well as Nationwide though online virtual meetings. Ryan J. Weiser CFP®, CDFA® is the president and founder of Weiser Financial Planning LLC. He helps people connect their money with the things that are most important to them by making wise financial decisions, so they can maximize their money and live the best life possible. 

Weiser Financial Planning LLC. (referred to as "WFP") is a Registered Investment Adviser offering advisory services in Ohio and in other jurisdictions where exempted. The information herein is provided "AS IS" and without warranties of any kind either expressed or implied. This content is licensed material from Fp Pathfinder for the sole use of Ryan Weiser of Weiser Financial Planning LLC..

To the fullest extent permissible pursuant to applicable laws, WFP disclaims all warranties, expressed or implied, including, but not limited to, implied warranties or merchantability, non-infringement and suitability for a particular purpose. WFP does not warrant that the information will be free from error. None of the information provided here is intended as investment, tax, accounting, or legal advice. This information should not be considered a solicitation to buy, an offer to sell, or a recommendation of any security in any jurisdiction where such an offer, solicitation, or recommendation would be unlawful or unauthorized and should not be relied upon for purposes of transacting securities or other investments. Your use of the information is at your sole risk. Under no circumstances shall WFP be liable for any direct, indirect, special, or consequential damages that result for the use of, or the inability to use, the materials herein, even if WFP or a WFP authorized representative has been advised of the possibility of such damages. In no event shall WFP have any liability to you for damages, losses, and causes of action for accessing this information.

Ryan Weiser, CFP®, President & Chief Compliance Officer
ryan@weiseradvisor.com | 614.450.2929 | weiseradvisor.com