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Roth RMD Rules 2026
Since 2024, Roth 401(k) accounts have no required minimum distributions for anyone — the last structural disadvantage over Roth IRAs disappeared. For 2026 the practical summary is simple: your own Roth IRA and Roth 401(k) never force a withdrawal. The rules that remain apply to inherited accounts.
Owner Accounts: Nothing Required
Both Roth IRAs and Roth 401(k)s can grow untouched for the owner's entire life. That is a real financial lever: a 75-year-old with $600,000 in a Roth can let it compound through their 80s, skipping ordinary-income tax entirely, and leave the balance to heirs who inherit it income-tax-free. Spousal heirs who roll the account into their own Roth also face no RMDs. Compare that with a traditional 401(k) of the same size, forced to distribute roughly $22,600 at 75 and a climbing share each year after.
Inherited Roth Accounts: The Real Rules
- Spouses: roll into their own Roth — no RMDs ever — or hold as a beneficiary account.
- Most non-spouse heirs (post-2020 deaths): the 10-year rule applies. No annual RMDs if the owner died after their required beginning date, but the entire balance must be emptied by December 31 of the tenth year. Withdrawals are tax-free, so timing them across the heir's own low-income years is the planning game.
- Eligible designated beneficiaries — minor children until majority, disabled or chronically ill individuals, and beneficiaries within 10 years of the owner's age — use life-expectancy payouts instead.
What This Means for Planning
Because Roth accounts have no distribution requirement, they are the natural last dollars to spend and the first dollars to leave. Retirees sequencing withdrawals typically drain traditional 401(k) money first — especially in the 62-to-73 window before RMDs start — while letting Roth balances ride as longevity insurance. Beneficiary forms should reflect that intent, since the account types carry such different tax loads for heirs.
This article is general educational information only, not financial, tax, investment, accounting, or legal advice, and is not a recommendation to buy, sell, or hold any product or security. Figures reflect published IRS, HMRC, and Social Security Administration guidance for 2026 and are subject to change and annual indexing; always confirm current thresholds with the official source before acting. Rules differ by country, state, and personal situation, and nothing here creates a fiduciary or advisory relationship. This site is supported by advertising, which does not influence our editorial conclusions. For any decision with real financial consequences, consult a licensed fiduciary advisor or tax professional.