If You've Inherited IRAs From Two Different People, Are the RMDs Calculated Separately?
Inheriting more than one retirement account rarely means the paperwork gets simpler.
The short answer
Generally, yes — required distributions from inherited IRAs are typically calculated separately when the accounts came from different original owners, even if the same person inherited both. The distribution amount for each inherited IRA is usually based on that account’s own balance and the applicable rules tied to its original owner, rather than being blended into a single combined calculation.
Why the original owner matters so much
A required minimum distribution calculation depends on factors like the account balance and, depending on the situation, the age or life expectancy figures relevant to that specific inherited account. Because those inputs are tied to the original account owner and the rules in effect for that inheritance, mixing two inherited IRAs from different people would mean mixing calculations that were never meant to be combined in the first place.
How this differs from combining your own IRAs
Someone with multiple IRAs that they own themselves can often aggregate the RMD calculation across those accounts and take the total from just one of them. Inherited IRAs work under different aggregation rules. A required beginning date and applicable distribution method are generally set separately for each decedent’s account, and inherited IRAs from different original owners are typically not allowed to be aggregated together the way an individual’s own IRAs might be. In some cases, multiple inherited IRAs from the same original owner can be aggregated, which is part of what makes this area easy to mix up.
Why this distinction gets missed
It’s an easy detail to overlook because from the account holder’s point of view, all the inherited IRAs sit in the same brokerage login and get treated informally as one pool of retirement money. The underlying calculations, however, don’t work that way. Treating them as a single combined balance for RMD purposes can lead to taking too little from one account while over-withdrawing from another, which matters because a penalty can apply if an RMD is missed on any individual account.
What’s worth checking for each inherited account
- The relationship to the original owner. Rules can differ depending on whether the inheritor was a spouse or a non-spouse beneficiary.
- The original owner’s own RMD status. Whether the original owner had already started taking distributions can affect the required timeline for the beneficiary.
- Each account’s separate balance and factors. The distribution calculation is generally specific to that account’s numbers, not a blended average.
What happens with distributions in a given year
Even though the accounts are calculated separately, the beneficiary generally needs to satisfy each account’s own requirement in full, rather than assuming a larger distribution from one account can offset a shortfall in the other. Because the source accounts and their underlying rules are distinct, most custodians and tax preparers treat each inherited IRA as its own line item for reporting purposes, which reinforces why they aren’t combined into a single number behind the scenes either.
A practical habit
Because the rules governing inherited IRA distributions are detailed, set by the government, and have shifted materially in recent years, treating each inherited account as its own calculation, and confirming the current rules for each one individually, tends to avoid the kind of quiet error that only surfaces at tax time.