What are the rules for inherited IRA distributions in 2026? Do I have to take RMDs?

The rules for inherited IRAs depend on your relationship to the deceased and when you inherited the account. The SECURE Act and SECURE 2.0 Act significantly changed inherited IRA rules — here is what applies in 2026:

If you inherited after December 31, 2019 (most people):

You are subject to the 10-year rule under the SECURE Act. This means the entire inherited IRA must be fully distributed by the end of the 10th year following the year of the original owner's death. There is no minimum annual amount — you can take all of it on year 10 if you choose.

But wait — if the original owner had already started taking RMDs (was past their required beginning date):

The IRS finalized rules in 2024 requiring non-eligible designated beneficiaries in this situation to take annual RMDs in years 1–9, then fully empty the account in year 10. The IRS waived penalties for missed annual RMDs in 2021–2024, but that grace period has ended. Annual RMDs within the 10-year window are now required if the original owner was taking RMDs.

Eligible Designated Beneficiaries (EDBs) get more flexibility:

These include: surviving spouse, minor children of the deceased (until age 21), disabled or chronically ill individuals, and beneficiaries not more than 10 years younger than the deceased. EDBs can stretch distributions over their own life expectancy instead of using the 10-year rule.

Surviving spouses have additional options:

• Roll the inherited IRA into their own IRA and treat it as their own
• Keep it as an inherited IRA and delay RMDs until the deceased would have reached RMD age

Tax treatment: All distributions from a traditional inherited IRA are taxed as ordinary income in the year you take them. Plan withdrawals strategically — spreading them across years where your income is lower reduces your overall tax bill.

Tip: Consider taking more in lower-income years (career gaps, early retirement, before Social Security begins) to smooth out your taxable income and avoid being pushed into a higher bracket in year 10.