SECURE Act · IRS Publication 590-B · June 2026
For most non-spouse beneficiaries of an IRA owner who died after 2019, the SECURE Act rules generally require the inherited IRA to be fully distributed by December 31 of the 10th year after the year of death, subject to exception rules. Some beneficiaries, including certain eligible designated beneficiaries (EDBs), may have different distribution schedules.
The inherited IRA 10-year rule is a deadline rule, not just a "wait 10 years" rule. For many inherited IRAs, the IRS says the account must be fully distributed by December 31 of the year that contains the 10th anniversary of the account owner's death. That means the clock is based on calendar years, not a simple date-to-date countdown.
For example, if the IRA owner died in 2022, the inherited IRA is generally due to be emptied by December 31, 2032. If the owner died in 2024, the usual deadline would be December 31, 2034.
The deadline is based on calendar-year anniversaries (year of death + 10), not the exact date the account holder died.
Use this simple method:
| Year of death | 10-year deadline |
|---|---|
| 2019 | December 31, 2029 |
| 2020 | December 31, 2030 |
| 2022 | December 31, 2032 |
| 2024 | December 31, 2034 |
| 2026 | December 31, 2036 |
The key question is not just "Did I inherit an IRA?" It is "What kind of beneficiary am I?"
The IRS treats beneficiaries differently depending on relationship and status. The main buckets are:
For many of the "other non-spouse" cases, the 10-year empty-out rule applies. But if you are in a protected category, the payout schedule can be different.
Ask these questions in order:
This is why two heirs can inherit similar accounts and still have very different distribution schedules. For the exact EDB definition and category list, review IRS Publication 590-B and the IRS beneficiary guidance before making distribution decisions.
Not always. This is one of the most common mistakes people make.
The phrase "10-year rule" makes it sound like you can leave the account untouched until the final year. But IRS guidance distinguishes between the final clean-out deadline and whether annual distributions are required during the 10-year period, depending on beneficiary category.
So there are really two separate ideas:
| Myth | Reality |
|---|---|
| "I can always wait until year 10." | Not always. Some beneficiary categories can have annual distribution requirements. |
| "All heirs follow the same rule." | No. Spouse, EDB, and non-EDB beneficiaries can have different schedules. |
| "It's 10 years after the death date." | The IRS deadline is calendar-based: December 31 of the year containing the 10th anniversary. |
RMD stands for required minimum distribution — the minimum amount the IRS says must be taken out of certain retirement accounts at certain times.
When RMDs apply, the IRS generally uses account balances and life expectancy or distribution period factors from its tables. The specific method, and whether annual distributions are required during the 10-year period, depends on the beneficiary category and the SECURE Act framework that applies to the inherited IRA.
This is why "10-year rule" and "RMD rule" are related but not identical. The 10-year rule tells you when the inherited IRA must be fully emptied. RMD rules tell you whether you also need to take money out along the way.
Ask the custodian or IRA administrator:
The SECURE Act created the 10-year rule, and IRS guidance in 2024 addressed inherited IRA RMD timing and related distribution questions. The practical takeaway is simple: don't rely on a generic internet summary if your case is even slightly unusual.
The IRS rules have layers, and those layers matter most when:
The IRS beneficiary page and Publication 590-B remain the best starting points for current guidance.
The inherited IRA 10-year rule can apply to both traditional IRAs and Roth IRAs, but the tax result is not the same.
Distributions from a traditional inherited IRA are generally taxable as ordinary income when taken out, though your exact tax outcome depends on your facts.
A Roth inherited IRA may have different tax treatment, but the inherited distribution rules still matter. The fact that it is Roth does not automatically remove the deadline.
In both cases, if the account is subject to the 10-year rule, the account still needs to be emptied by the applicable deadline. The account type changes the tax side, not the basic inherited IRA timing framework.
Do not assume "Roth means no planning needed." The timing can still affect reporting and distribution choices.
Some inherited IRA situations do not fit the plain "empty by year 10" summary. The IRS uses exceptions for certain beneficiaries, and later triggering events can change the payout pattern.
An eligible designated beneficiary is an IRS category that can receive different treatment than a typical non-spouse beneficiary. The exact category list matters, so review IRS Publication 590-B and the IRS beneficiary guidance before making distribution decisions.
Some special categories, including certain minors, may have different timing rules that change later. In some cases, the 10-year rule can apply only after a triggering event, such as when the beneficiary reaches adulthood or another rule-changing event occurs.
The year of death matters, but so does the beneficiary class and whether a later event changes the rule. Inherited IRA planning cannot be reduced to a single sentence.
No. The IRS beneficiary distribution timing rules are determined by the IRA owner's death year and the beneficiary's category. The fact that the IRA invests in precious metals generally does not change the underlying IRS beneficiary rules. However, custody and liquidation or in-kind distribution timing can affect whether distributions can be completed by the deadline.
If the inherited IRA contains physical gold, you still need to know how the custodian will liquidate or distribute assets before the deadline. Storage arrangements and dealer logistics do not change the IRS clock.
Ask the custodian:
This is especially important near year-end, when processing delays can create avoidable mistakes.
For many non-spouse beneficiaries of an IRA owner who died after 2019, the SECURE Act rules generally require the inherited IRA to be fully distributed by December 31 of the 10th year after the year of death, subject to exception rules for eligible designated beneficiaries.
Find the year of death, then add 10. The deadline is December 31 of that resulting year. For example, if the IRA owner died in 2022, the deadline is December 31, 2032.
Not always. The 10-year rule sets the final distribution deadline. Whether annual distributions are also required in years 1–9 depends on the beneficiary category and whether the original owner died before or after their required beginning date.
EDBs include certain surviving spouses, minor children of the account owner until majority, disabled beneficiaries, chronically ill beneficiaries, and individuals not more than 10 years younger than the decedent. EDBs may qualify for different distribution schedules than the standard 10-year rule.
Yes. The inherited IRA 10-year rule can apply to both traditional and Roth IRAs. The tax treatment differs — Roth distributions may be tax-free if the 5-year rule is met — but the timing deadline is still a real compliance requirement.