What Happens to RMDs If You Inherit an IRA From Someone Already Taking Them?
Inheriting an IRA raises an immediate question: does the distribution schedule the original owner was following simply carry over, or does it reset for the new owner. The answer depends heavily on whether that original owner had already reached their required beginning date.
The short answer
If the original account owner had already started required minimum distributions before they died, the beneficiary generally has to keep taking distributions at least as fast as the owner would have — a concept often called “at least as rapidly.” The exact mechanics differ depending on the beneficiary’s relationship to the owner and the type of beneficiary involved, but the general idea is that withdrawals can’t simply pause once they’ve begun.
Why the “already started” detail matters
The rules for an inherited IRA branch depending on the timing of the original owner’s death relative to their required beginning date — the point at which the government requires withdrawals to begin. When an owner dies after that date, distributions were already underway, and the “at least as rapidly” principle generally means the beneficiary can’t stretch things out more slowly than the original owner’s own schedule would have allowed. When an owner dies before reaching that date, different rules can apply, sometimes with more flexibility around timing.
How the continuing schedule tends to work
For many beneficiaries, this means calculating a required distribution each year based on the beneficiary’s own life expectancy or a specified distribution period, using the account balance from the end of the prior year. The required minimum distribution generally can’t be skipped in the year of inheritance if the original owner hadn’t yet taken that year’s amount — that outstanding amount typically still needs to come out.
Common points of confusion
- The year-of-death distribution. If the original owner died before satisfying their RMD for that year, the remaining amount often still needs to be withdrawn, generally by the beneficiary, before the year closes.
- Spouse versus non-spouse treatment. A surviving spouse often has different options, including treating the IRA as their own, which changes how future distributions are calculated compared to a non-spouse beneficiary.
- The 10-year rule interaction. Many non-spouse beneficiaries are now subject to a rule requiring the account to be emptied within a set number of years, and when the original owner had already started RMDs, annual withdrawals during that window may also be required, not just a final payout at the end.
- Multiple beneficiaries. When more than one person inherits the same account, how it’s divided and correctly titled can affect each person’s individual calculation going forward.
- The decision to keep the money invested at all. Some beneficiaries weigh whether to transfer the account or cash it out entirely, and that choice interacts with how the ongoing distribution schedule is calculated in the years that follow.
What to weigh when the rules feel layered
Because these rules stack — the original owner’s status, the beneficiary’s relationship, and the type of account — it’s easy to assume a single simple rule applies when several different provisions might actually intersect. A beneficiary who inherits from someone already taking distributions is generally not starting from a blank slate; the prior owner’s pace effectively becomes a floor for how slowly withdrawals can proceed going forward. Reviewing official guidance or account paperwork carefully, since retirement account rules change and depend on individual circumstances, tends to be more reliable than assuming any one shortcut covers every situation.
The bottom line
When an IRA owner had already started required withdrawals, the general expectation is that the pace of distributions continues rather than resets, even though the exact calculation shifts to reflect the new beneficiary. Understanding which category of beneficiary applies is usually the first step toward understanding what happens next.