Inherited IRA Rules: who gets which rule
2026 law · reviewed September 5, 2026
| Beneficiary | Owner died before the required beginning date | Owner died on or after it |
|---|---|---|
| Surviving spouse | Treat as own, or delay until the owner would have reached the applicable age, then life expectancy | Treat as own, or life expectancy from the year after death |
| Minor child of the owner | Life expectancy until 21, then ten years | Life expectancy until 21, then ten years |
| Disabled or chronically ill; not more than 10 years younger | Life expectancy (or the ten-year rule, if the plan allows the election) | Life expectancy, or the owner's if longer |
| Any other person (an adult child, a grandchild) | Empty by the end of year 10; nothing required in between | Annual distributions in years 1 to 9, empty by the end of year 10 |
| Estate, charity, non-see-through trust | Empty by the end of year 5 | Owner's remaining life expectancy |
| Any beneficiary of a Roth IRA | As above, before the required beginning date | Never: a Roth owner is treated as dying before it |
Post-death distribution rules by beneficiary and by whether the owner had reached the required beginning date, under the 2024 final regulations (26 CFR 1.401(a)(9)-3 and -5; § 401(a)(9)(E) and (H)).
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