🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa184)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary","crawl_time":1776349001,"first_indexed_time":1467810020,"http_code":200,"src_unparsed":"gov,irs!www,\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Retirement topics - Beneficiary | Internal Revenue Service","meta_descriptions":["Information on retirement account or traditional IRA inheritance and reporting taxable distributions as part of your gross income."],"attrs_boilerpipe_text":"Beneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child).\nBeneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income.\nHow beneficiary RMDs are determined\nThe factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include:\nWhether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019).\nThe relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual)\nWhether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs).\nThe spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death.\nFor the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary.\nDeath of the account holder occurred before 2020\nSpousal beneficiary options\nIf the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are:\nKeep as an inherited account\nTake distributions based on their own life expectancy, or\nFollow the 5-year rule\nRollover the account into their own IRA\nIf the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are:\nTake distributions based on their own life expectancy\nNo 5-year rule available\nNon-spouse beneficiary options\nIf the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are:\nTake distributions based on their own life expectancy, beginning the end of the year following the year of death, or\nFollow the 5-year rule\nIf the account holder's death occurred after the required beginning date, the non-spouse beneficiary may:\nTake distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy.\nDeath of the account holder occurred in 2020 or later\nSpousal beneficiary options\nIf the account holder's death occurred prior to the required beginning date, the spouse beneficiary may:\nKeep as an inherited account\nDelay beginning distributions until the employee would have turned 72\nTake distributions based on their own life expectancy\nFollow the 10-year rule\nRoll over the account into their own IRA\nIf the account holder's death occurred after the required beginning date, the spouse beneficiary may:\nKeep as an inherited account\nTake distributions based on their own life expectancy, or\nRollover the account into their own IRA\nNon-spouse beneficiary options\nIn 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an \"eligible designated beneficiary.\" An eligible designated beneficiary is\nSpouse or minor child of the deceased account holder\nDisabled or chronically ill individual\nIndividual who is not more than 10 years younger than the IRA owner or plan participant\nAn eligible designated beneficiary may\nTake distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or\nFollow the 10-year rule (if the account owner died before that owner's required beginning date)\nDesignated beneficiary (not an eligible designated beneficiary)\nFollow the 10-year rule\nBeneficiary that is not an individual\nFollow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals)\nDefinitions\n5-year rule:\nIf a beneficiary is subject to the 5-year rule,\nThey must empty account by the end of the 5th year following the year of the account holders' death\n2020 does not count when determining the 5 years\nNo withdrawals are required before the end of that 5th year\n10-year rule:\nIf a beneficiary is subject to the 10-year rule,\nEmpty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death\nRelief under Notice 2022-53 for beneficiaries subject to the 10-year rule\nThe IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD\nEligible designated beneficiary\nSpouse or minor child of the deceased account holder\nDisabled or chronically ill individual\nIndividual who is not more than 10 years younger than the IRA owner or plan participant\nDesignated beneficiary\nAny individual designated as the beneficiary of an IRA or retirement plan\nRequired beginning date\nThe first date the original account owner was required to begin taking RMDs\nInherited Roth IRAs\nGenerally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal.\nDistributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent.\nDistributions to beneficiaries from qualified retirement plans\nIf the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan.\nIncome tax on distributions from a retirement plan\nGenerally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply.\nA beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost).\nIf the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee.\nBenefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income.\nAdditional resources\nPublication 590-B, Distributions from Individual Retirement Arrangements (IRAs)\nPublication 554, Tax Guide for Seniors\nPublication 559, Survivors, Executors and Administrators\nPublication 575, Pension and Annuity Income","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg) ![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs\/images\/logo-print.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals)\n- Sign in\n  - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n  - [Business](https:\/\/sa.www4.irs.gov\/bola)\n  - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n  - ## Access your tax information with an IRS account.\n    - Refunds\n    - Payments\n    - Tax records\n  - [Create account](https:\/\/www.irs.gov\/your-account)\n\n- Search\n- - Sign in\n    - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n    - [Business](https:\/\/sa.www4.irs.gov\/bola)\n    - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n    - ## Access your tax information with an IRS account.\n      - Refunds\n   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file](https:\/\/www.irs.gov\/filing\/where-to-file-tax-returns-addresses-listed-by-return-type)\n- [Update your information](https:\/\/www.irs.gov\/filing\/individuals\/update-my-information)\n- POPULAR\n- [Tax record (transcript)](https:\/\/www.irs.gov\/individuals\/get-transcript)\n- [Apply for an Employer ID Number (EIN)](https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/get-an-employer-identification-number)\n- [Amend return](https:\/\/www.irs.gov\/filing\/file-an-amended-return)\n- [Identity Protection PIN (IP PIN)](https:\/\/www.irs.gov\/identity-theft-fraud-scams\/get-an-identity-protection-pin)\n## [Pay](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [Overview](https:\/\/www.irs.gov\/payments)\n- PAY BY\n- [Bank Account (Direct Pay)](https:\/\/www.irs.gov\/payments\/direct-pay-with-bank-account)\n- [Payment Plan (Installment 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amended return?](https:\/\/www.irs.gov\/filing\/wheres-my-amended-return)\n## [Credits & Deductions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [Overview](https:\/\/www.irs.gov\/credits-and-deductions)\n- INFORMATION FOR...\n- [Individuals](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals \"For you and your family\")\n- [Businesses & Self-Employed](https:\/\/www.irs.gov\/credits-deductions\/businesses \"Standard mileage and other information\")\n- POPULAR\n- [Earned Income Credit (EITC)](https:\/\/www.irs.gov\/credits-deductions\/individuals\/earned-income-tax-credit-eitc)\n- [Child Tax Credit](https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-tax-credit)\n- [Clean Energy and Vehicle Credits](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits)\n- [Standard Deduction](https:\/\/www.irs.gov\/help\/ita\/how-much-is-my-standard-deduction)\n- [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n## [Forms](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [Overview](https:\/\/www.irs.gov\/forms-instructions)\n- POPULAR FORMS & INSTRUCTIONS\n- [Form 1040](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040 \"Individual Income Tax Return\")\n- [Form 1040 Instructions](https:\/\/www.irs.gov\/instructions\/i1040gi \"Instructions for Form 1040 \")\n- [Form W-9](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9 \"Request for Taxpayer Identification Number (TIN) and Certification\")\n- [Form 4506-T](https:\/\/www.irs.gov\/forms-pubs\/about-form-4506-t \"Request for Transcript of Tax Return\")\n- [Form W-4](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-4 \"Employee's Withholding Certificate\")\n- [Form 941](https:\/\/www.irs.gov\/forms-pubs\/about-form-941 \"Employer's Quarterly Federal Tax Return\")\n- [Form W-2](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2 \"Wage and Tax Statement\")\n- [Form 9465](https:\/\/www.irs.gov\/forms-pubs\/about-form-9465 \"Installment Agreement Request\")\n- POPULAR FOR TAX PROS\n- [Form 1040-X](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040x \"Amended Individual Income Tax Return\")\n- [Form 2848](https:\/\/www.irs.gov\/forms-pubs\/about-form-2848 \"Power of Attorney\")\n- [Form W-7](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7 \"Apply for an ITIN\")\n- [Circular 230](https:\/\/www.irs.gov\/tax-professionals\/office-of-professional-responsibility-and-circular-230 \"Regulations Governing Practice before the IRS\")\n## [Report Fraud](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [Overview](https:\/\/www.irs.gov\/help\/report-fraud)\n- [Tax fraud and scams](https:\/\/www.irs.gov\/help\/report-fraud\/report-tax-fraud-a-scam-or-law-violation)\n- [Identity theft](https:\/\/www.irs.gov\/identity-theft-central)\n- [Fake IRS email or message](https:\/\/www.irs.gov\/help\/report-fraud\/report-fake-irs-treasury-or-tax-related-emails-and-messages)\n- [Tax return preparer](https:\/\/www.irs.gov\/help\/report-fraud\/make-a-complaint-about-a-tax-return-preparer)\n\n## Main navigation\n- [File](https:\/\/www.irs.gov\/filing)\n- [Pay](https:\/\/www.irs.gov\/payments)\n- [Refunds](https:\/\/www.irs.gov\/refunds)\n- [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n- [Forms & Instructions](https:\/\/www.irs.gov\/forms-instructions)\n\n## Info Menu Mobile\n- [Charities & Nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals \"Tax Pros\")\n\n1. [Home](https:\/\/www.irs.gov\/)\n2. [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n3. [Topic index](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics)\n4. Retirement topics - Beneficiary\n# Retirement topics - Beneficiary\n\n### More In Retirement Plans\n- [IRAs](https:\/\/www.irs.gov\/retirement-plans\/individual-retirement-arrangements-iras \"IRAs\")\n- [Types of retirement plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/types-of-retirement-plans \"Types of retirement plans\")\n- [Required minimum distributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-required-minimum-distributions-rmds \"Required minimum distributions\")\n- [Published guidance](https:\/\/www.irs.gov\/retirement-plans\/published-guidance \"Published guidance\")\n- [Forms and publications](https:\/\/www.irs.gov\/retirement-plans\/retirement-plan-forms-and-publications \"Forms and publications\")\n- [Operate a retirement plan](https:\/\/www.irs.gov\/retirement-plans\/operate-a-retirement-plan \"Operate a retirement plan\")\n- [News](https:\/\/www.irs.gov\/retirement-plans\/newsletters \"News\")\n- [Topic index](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics \"Topic index\")\n\nBeneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child).\n\nBeneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income.\n\n## How beneficiary RMDs are determined\nThe factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include:\n\n- Whether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019).\n- The relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual)\n- Whether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs).\n\nThe spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death.\n\nFor the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary.\n\n## Death of the account holder occurred before 2020\n### Spousal beneficiary options\nIf the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are:\n\n- Keep as an inherited account\n  - Take distributions based on their own life expectancy, or\n  - Follow the 5-year rule\n- Rollover the account into their own IRA\n\nIf the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are:\n\n- Take distributions based on their own life expectancy\n  - No 5-year rule available\n### Non-spouse beneficiary options\nIf the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are:\n\n- Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or\n- Follow the 5-year rule\n\nIf the account holder's death occurred after the required beginning date, the non-spouse beneficiary may:\n\n- Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy.\n## Death of the account holder occurred in 2020 or later\n### Spousal beneficiary options\nIf the account holder's death occurred prior to the required beginning date, the spouse beneficiary may:\n\n- Keep as an inherited account\n  - Delay beginning distributions until the employee would have turned 72\n  - Take distributions based on their own life expectancy\n  - Follow the 10-year rule\n- Roll over the account into their own IRA\n\nIf the account holder's death occurred after the required beginning date, the spouse beneficiary may:\n\n- Keep as an inherited account\n  - Take distributions based on their own life expectancy, or\n- Rollover the account into their own IRA\n### Non-spouse beneficiary options\nIn 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an \"eligible designated beneficiary.\" An eligible designated beneficiary is\n\n- Spouse or minor child of the deceased account holder\n- Disabled or chronically ill individual\n- Individual who is not more than 10 years younger than the IRA owner or plan participant\n\nAn eligible designated beneficiary may\n\n- Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or\n- Follow the 10-year rule (if the account owner died before that owner's required beginning date)\n\nDesignated beneficiary (not an eligible designated beneficiary)\n\n- Follow the 10-year rule\n\nBeneficiary that is not an individual\n\n- Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals)\n## Definitions\n**5-year rule:** If a beneficiary is subject to the 5-year rule,\n\n- They must empty account by the end of the 5th year following the year of the account holders' death\n- 2020 does not count when determining the 5 years\n- No withdrawals are required before the end of that 5th year\n\n**10-year rule:** If a beneficiary is subject to the 10-year rule,\n\n- Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death\n- Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule\n  - The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD\n### Eligible designated beneficiary\n- Spouse or minor child of the deceased account holder\n- Disabled or chronically ill individual\n- Individual who is not more than 10 years younger than the IRA owner or plan participant\n### Designated beneficiary\n- Any individual designated as the beneficiary of an IRA or retirement plan\n### Required beginning date\n- The first date the original account owner was required to begin taking RMDs\n## Inherited Roth IRAs\nGenerally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal.\n\nDistributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent.\n\n## Distributions to beneficiaries from qualified retirement plans\nIf the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan.\n\n## Income tax on distributions from a retirement plan\nGenerally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply.\n\nA beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost).\n\nIf the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee.\n\nBenefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income.\n\n## Additional resources\n[Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)](https:\/\/www.irs.gov\/publications\/p590b \"Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)\")  \n [Publication 554, Tax Guide for Seniors](https:\/\/www.irs.gov\/publications\/p554 \"Publication 554 (2025),  Tax Guide for Seniors\")  \n [Publication 559, Survivors, Executors and Administrators](https:\/\/www.irs.gov\/publications\/p559 \"Publication 559 (2025), Survivors, Executors, and Administrators\")  \n [Publication 575, Pension and Annuity Income](https:\/\/www.irs.gov\/publications\/p575 \"Publication 575 (2025), Pension and Annuity Income\")\n\nPage Last Reviewed or Updated: 26-Aug-2025\n\n- [Share](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary)\n  - [Facebook](https:\/\/www.irs.gov\/#facebook)\n  - [Twitter](https:\/\/www.irs.gov\/#twitter)\n  - [Linkedin](https:\/\/www.irs.gov\/#linkedin)\n- Print\n\n## Footer Navigation\n- Our Agency\n  - [About IRS](https:\/\/www.irs.gov\/about-irs)\n  - [Careers](https:\/\/jobs.irs.gov\/)\n  - [Operations and Budget](https:\/\/www.irs.gov\/statistics\/soi-tax-stats-irs-operations-and-budget)\n  - [Tax Statistics](https:\/\/www.irs.gov\/statistics)\n  - [Help](https:\/\/www.irs.gov\/help\/let-us-help-you)\n  - [Find a Local Office](https:\/\/www.irs.gov\/help\/contact-your-local-irs-office)\n- Know Your Rights\n  - [Taxpayer Bill of Rights](https:\/\/www.irs.gov\/taxpayer-bill-of-rights)\n  - [Taxpayer Advocate Service](https:\/\/www.irs.gov\/taxpayer-advocate)\n  - [Independent Office of Appeals](https:\/\/www.irs.gov\/appeals)\n  - [Civil Rights](https:\/\/www.irs.gov\/about-irs\/protecting-taxpayer-civil-rights)\n  - [FOIA](https:\/\/www.irs.gov\/privacy-disclosure\/irs-freedom-of-information)\n  - [No FEAR Act Data](https:\/\/home.treasury.gov\/footer\/no-fear-act)\n  - [Reliance on Guidance](https:\/\/www.irs.gov\/newsroom\/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)\n- Resolve an Issue\n  - [IRS Notices and Letters](https:\/\/www.irs.gov\/individuals\/understanding-your-irs-notice-or-letter)\n  - [Identity Theft](https:\/\/www.irs.gov\/identity-theft-central)\n  - [Tax scams](https:\/\/www.irs.gov\/help\/tax-scams)\n  - [Tax Fraud](https:\/\/www.irs.gov\/compliance\/criminal-investigation\/tax-fraud-alerts)\n  - [Criminal Investigation](https:\/\/www.irs.gov\/compliance\/criminal-investigation)\n  - [Whistleblower Office](https:\/\/www.irs.gov\/compliance\/whistleblower-office)\n- Languages\n  - [Español](https:\/\/www.irs.gov\/es)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant)\n  - [한국어](https:\/\/www.irs.gov\/ko)\n  - [Pусский](https:\/\/www.irs.gov\/ru)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-beneficiary#addtoany \"Show all\")","attrs_readable_markdown":"Beneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child).\n\nBeneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income.\n\n## How beneficiary RMDs are determined\nThe factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include:\n\n- Whether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019).\n- The relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual)\n- Whether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs).\n\nThe spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death.\n\nFor the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary.\n\n## Death of the account holder occurred before 2020\n### Spousal beneficiary options\nIf the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are:\n\n- Keep as an inherited account\n  - Take distributions based on their own life expectancy, or\n  - Follow the 5-year rule\n- Rollover the account into their own IRA\n\nIf the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are:\n\n- Take distributions based on their own life expectancy\n  - No 5-year rule available\n### Non-spouse beneficiary options\nIf the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are:\n\n- Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or\n- Follow the 5-year rule\n\nIf the account holder's death occurred after the required beginning date, the non-spouse beneficiary may:\n\n- Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy.\n## Death of the account holder occurred in 2020 or later\n### Spousal beneficiary options\nIf the account holder's death occurred prior to the required beginning date, the spouse beneficiary may:\n\n- Keep as an inherited account\n  - Delay beginning distributions until the employee would have turned 72\n  - Take distributions based on their own life expectancy\n  - Follow the 10-year rule\n- Roll over the account into their own IRA\n\nIf the account holder's death occurred after the required beginning date, the spouse beneficiary may:\n\n- Keep as an inherited account\n  - Take distributions based on their own life expectancy, or\n- Rollover the account into their own IRA\n### Non-spouse beneficiary options\nIn 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an \"eligible designated beneficiary.\" An eligible designated beneficiary is\n\n- Spouse or minor child of the deceased account holder\n- Disabled or chronically ill individual\n- Individual who is not more than 10 years younger than the IRA owner or plan participant\n\nAn eligible designated beneficiary may\n\n- Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or\n- Follow the 10-year rule (if the account owner died before that owner's required beginning date)\n\nDesignated beneficiary (not an eligible designated beneficiary)\n\n- Follow the 10-year rule\n\nBeneficiary that is not an individual\n\n- Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals)\n## Definitions\n**5-year rule:** If a beneficiary is subject to the 5-year rule,\n\n- They must empty account by the end of the 5th year following the year of the account holders' death\n- 2020 does not count when determining the 5 years\n- No withdrawals are required before the end of that 5th year\n\n**10-year rule:** If a beneficiary is subject to the 10-year rule,\n\n- Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death\n- Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule\n  - The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD\n### Eligible designated beneficiary\n- Spouse or minor child of the deceased account holder\n- Disabled or chronically ill individual\n- Individual who is not more than 10 years younger than the IRA owner or plan participant\n### Designated beneficiary\n- Any individual designated as the beneficiary of an IRA or retirement plan\n### Required beginning date\n- The first date the original account owner was required to begin taking RMDs\n## Inherited Roth IRAs\nGenerally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal.\n\nDistributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent.\n\n## Distributions to beneficiaries from qualified retirement plans\nIf the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan.\n\n## Income tax on distributions from a retirement plan\nGenerally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply.\n\nA beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost).\n\nIf the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee.\n\nBenefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income.\n\n## Additional resources\n[Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)](https:\/\/www.irs.gov\/publications\/p590b \"Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)\")  \n [Publication 554, Tax Guide for Seniors](https:\/\/www.irs.gov\/publications\/p554 \"Publication 554 (2025),  Tax Guide for Seniors\")  \n [Publication 559, Survivors, Executors and Administrators](https:\/\/www.irs.gov\/publications\/p559 \"Publication 559 (2025), Survivors, Executors, and Administrators\")  \n [Publication 575, Pension and Annuity Income](https:\/\/www.irs.gov\/publications\/p575 \"Publication 575 (2025), Pension and Annuity Income\")","meta_canonical":null}

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URL	https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary
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Meta Title	Retirement topics - Beneficiary \| Internal Revenue Service
Meta Description	Information on retirement account or traditional IRA inheritance and reporting taxable distributions as part of your gross income.
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Boilerpipe Text	Beneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child). Beneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income. How beneficiary RMDs are determined The factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include: Whether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019). The relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual) Whether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs). The spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death. For the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary. Death of the account holder occurred before 2020 Spousal beneficiary options If the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are: Keep as an inherited account Take distributions based on their own life expectancy, or Follow the 5-year rule Rollover the account into their own IRA If the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are: Take distributions based on their own life expectancy No 5-year rule available Non-spouse beneficiary options If the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are: Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or Follow the 5-year rule If the account holder's death occurred after the required beginning date, the non-spouse beneficiary may: Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy. Death of the account holder occurred in 2020 or later Spousal beneficiary options If the account holder's death occurred prior to the required beginning date, the spouse beneficiary may: Keep as an inherited account Delay beginning distributions until the employee would have turned 72 Take distributions based on their own life expectancy Follow the 10-year rule Roll over the account into their own IRA If the account holder's death occurred after the required beginning date, the spouse beneficiary may: Keep as an inherited account Take distributions based on their own life expectancy, or Rollover the account into their own IRA Non-spouse beneficiary options In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an "eligible designated beneficiary." An eligible designated beneficiary is Spouse or minor child of the deceased account holder Disabled or chronically ill individual Individual who is not more than 10 years younger than the IRA owner or plan participant An eligible designated beneficiary may Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or Follow the 10-year rule (if the account owner died before that owner's required beginning date) Designated beneficiary (not an eligible designated beneficiary) Follow the 10-year rule Beneficiary that is not an individual Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals) Definitions 5-year rule: If a beneficiary is subject to the 5-year rule, They must empty account by the end of the 5th year following the year of the account holders' death 2020 does not count when determining the 5 years No withdrawals are required before the end of that 5th year 10-year rule: If a beneficiary is subject to the 10-year rule, Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD Eligible designated beneficiary Spouse or minor child of the deceased account holder Disabled or chronically ill individual Individual who is not more than 10 years younger than the IRA owner or plan participant Designated beneficiary Any individual designated as the beneficiary of an IRA or retirement plan Required beginning date The first date the original account owner was required to begin taking RMDs Inherited Roth IRAs Generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal. Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. Distributions to beneficiaries from qualified retirement plans If the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan. Income tax on distributions from a retirement plan Generally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply. A beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost). If the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee. Benefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income. Additional resources Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Publication 554, Tax Guide for Seniors Publication 559, Survivors, Executors and Administrators Publication 575, Pension and Annuity Income
Markdown	[Skip to main content](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary#main-content) ![](https://www.irs.gov/themes/custom/pup_base/images/us_flag_small.png) An official website of the United States government Here's how you know Here's how you know ![](https://www.irs.gov/themes/custom/pup_base/images/icon-dot-gov.svg) Official websites use .gov A .gov website belongs to an official government organization in the United States. ![](https://www.irs.gov/themes/custom/pup_base/images/icon-https.svg) Secure .gov websites use HTTPS A lock (![Locked padlock icon](https://www.irs.gov/themes/custom/pup_base/images/lock.svg)) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. 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Retirement topics - Beneficiary # Retirement topics - Beneficiary ### More In Retirement Plans - [IRAs](https://www.irs.gov/retirement-plans/individual-retirement-arrangements-iras "IRAs") - [Types of retirement plans](https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans "Types of retirement plans") - [Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds "Required minimum distributions") - [Published guidance](https://www.irs.gov/retirement-plans/published-guidance "Published guidance") - [Forms and publications](https://www.irs.gov/retirement-plans/retirement-plan-forms-and-publications "Forms and publications") - [Operate a retirement plan](https://www.irs.gov/retirement-plans/operate-a-retirement-plan "Operate a retirement plan") - [News](https://www.irs.gov/retirement-plans/newsletters "News") - [Topic index](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics "Topic index") Beneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child). Beneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income. ## How beneficiary RMDs are determined The factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include: - Whether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019). - The relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual) - Whether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs). The spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death. For the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary. ## Death of the account holder occurred before 2020 ### Spousal beneficiary options If the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are: - Keep as an inherited account - Take distributions based on their own life expectancy, or - Follow the 5-year rule - Rollover the account into their own IRA If the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are: - Take distributions based on their own life expectancy - No 5-year rule available ### Non-spouse beneficiary options If the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are: - Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or - Follow the 5-year rule If the account holder's death occurred after the required beginning date, the non-spouse beneficiary may: - Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy. ## Death of the account holder occurred in 2020 or later ### Spousal beneficiary options If the account holder's death occurred prior to the required beginning date, the spouse beneficiary may: - Keep as an inherited account - Delay beginning distributions until the employee would have turned 72 - Take distributions based on their own life expectancy - Follow the 10-year rule - Roll over the account into their own IRA If the account holder's death occurred after the required beginning date, the spouse beneficiary may: - Keep as an inherited account - Take distributions based on their own life expectancy, or - Rollover the account into their own IRA ### Non-spouse beneficiary options In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an "eligible designated beneficiary." An eligible designated beneficiary is - Spouse or minor child of the deceased account holder - Disabled or chronically ill individual - Individual who is not more than 10 years younger than the IRA owner or plan participant An eligible designated beneficiary may - Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or - Follow the 10-year rule (if the account owner died before that owner's required beginning date) Designated beneficiary (not an eligible designated beneficiary) - Follow the 10-year rule Beneficiary that is not an individual - Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals) ## Definitions 5-year rule: If a beneficiary is subject to the 5-year rule, - They must empty account by the end of the 5th year following the year of the account holders' death - 2020 does not count when determining the 5 years - No withdrawals are required before the end of that 5th year 10-year rule: If a beneficiary is subject to the 10-year rule, - Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death - Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule - The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD ### Eligible designated beneficiary - Spouse or minor child of the deceased account holder - Disabled or chronically ill individual - Individual who is not more than 10 years younger than the IRA owner or plan participant ### Designated beneficiary - Any individual designated as the beneficiary of an IRA or retirement plan ### Required beginning date - The first date the original account owner was required to begin taking RMDs ## Inherited Roth IRAs Generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal. Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. ## Distributions to beneficiaries from qualified retirement plans If the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan. ## Income tax on distributions from a retirement plan Generally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply. A beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost). If the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee. Benefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income. ## Additional resources [Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)](https://www.irs.gov/publications/p590b "Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)") [Publication 554, Tax Guide for Seniors](https://www.irs.gov/publications/p554 "Publication 554 (2025), Tax Guide for Seniors") [Publication 559, Survivors, Executors and Administrators](https://www.irs.gov/publications/p559 "Publication 559 (2025), Survivors, Executors, and Administrators") [Publication 575, Pension and Annuity Income](https://www.irs.gov/publications/p575 "Publication 575 (2025), Pension and Annuity Income") Page Last Reviewed or Updated: 26-Aug-2025 - [Share](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - Our Agency - [About IRS](https://www.irs.gov/about-irs) - [Careers](https://jobs.irs.gov/) - [Operations and Budget](https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget) - [Tax Statistics](https://www.irs.gov/statistics) - [Help](https://www.irs.gov/help/let-us-help-you) - [Find a Local Office](https://www.irs.gov/help/contact-your-local-irs-office) - Know Your Rights - [Taxpayer Bill of Rights](https://www.irs.gov/taxpayer-bill-of-rights) - [Taxpayer Advocate Service](https://www.irs.gov/taxpayer-advocate) - [Independent Office of Appeals](https://www.irs.gov/appeals) - [Civil Rights](https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights) - [FOIA](https://www.irs.gov/privacy-disclosure/irs-freedom-of-information) - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act) - [Reliance on Guidance](https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs) - Resolve an Issue - [IRS Notices and Letters](https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter) - [Identity Theft](https://www.irs.gov/identity-theft-central) - [Tax scams](https://www.irs.gov/help/tax-scams) - [Tax Fraud](https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts) - [Criminal Investigation](https://www.irs.gov/compliance/criminal-investigation) - [Whistleblower Office](https://www.irs.gov/compliance/whistleblower-office) - Languages - [Español](https://www.irs.gov/es) - [中文 (简体)](https://www.irs.gov/zh-hans) - [中文 (繁體)](https://www.irs.gov/zh-hant) - [한국어](https://www.irs.gov/ko) - [Pусский](https://www.irs.gov/ru) - [Tiếng Việt](https://www.irs.gov/vi) - [Kreyòl ayisyen](https://www.irs.gov/ht) - [English](https://www.irs.gov/) - Related Sites - [U.S. Treasury](https://www.treasury.gov/) - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/) - [USA.gov](https://www.usa.gov/) - [USAspending.gov](https://www.usaspending.gov/) - [Vote.gov](https://vote.gov/) [![Home](https://www.irs.gov/themes/custom/pup_base/IRS-Logo.svg)](https://www.irs.gov/) ## Subfooter - [Privacy Policy](https://www.irs.gov/privacy-disclosure/irs-privacy-policy) - [Accessibility](https://www.irs.gov/accessibility) ✓ Thanks for sharing\! 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Readable Markdown	Beneficiaries of retirement plan and IRA accounts after the death of the account owner are subject to required minimum distribution (RMD) rules. A beneficiary is generally any person or entity the account owner chooses to receive the benefits of a retirement account or an IRA after they die. The owner must designate the beneficiary under procedures established by the plan. Some retirement plans require specific beneficiaries under the terms of the plan (such as a spouse or child). Beneficiaries of an IRA, and most plans, have the option of taking a lump-sum distribution of the inherited account at any time. Beneficiaries must include any taxable distributions they receive in their gross income. ## How beneficiary RMDs are determined The factors that affect the distribution requirements for inherited retirement plan accounts and IRAs include: - Whether the account owner died after 2019 (the SECURE Act made changes to the RMDs for beneficiaries if the death of the account holder occurred after 2019). - The relationship of the beneficiary to the account owner and certain characteristics (spouse, minor child, disabled or chronically ill individual, entity other than an individual) - Whether the original account owner died before or after their required beginning date (the first date the original account owner was required to begin taking RMDs). The spouse of the account owner has more options than non-spouse beneficiaries, if they're the sole beneficiary. Determination of whether the spouse is the sole beneficiary is made by September 30 of the year following the year of the account holder's death. For the year of the account owner's death, the RMD due is the amount the account owner was required to withdraw and did not withdraw before death, if any. Beginning the year following the owner's death, the RMD depends on certain characteristics of the designated beneficiary and the distribution option chosen by the beneficiary. ## Death of the account holder occurred before 2020 ### Spousal beneficiary options If the death of the account holder occurred prior to the required beginning date, the spousal beneficiary's options are: - Keep as an inherited account - Take distributions based on their own life expectancy, or - Follow the 5-year rule - Rollover the account into their own IRA If the death of the account holder occurred after the required beginning date, the spousal beneficiary's options are: - Take distributions based on their own life expectancy - No 5-year rule available ### Non-spouse beneficiary options If the account holder's death occurred prior to the required beginning date (or if the account is a Roth IRA), the non-spouse beneficiary's options are: - Take distributions based on their own life expectancy, beginning the end of the year following the year of death, or - Follow the 5-year rule If the account holder's death occurred after the required beginning date, the non-spouse beneficiary may: - Take distributions based on the longer of their own life expectancy or the account owner's remaining life expectancy. ## Death of the account holder occurred in 2020 or later ### Spousal beneficiary options If the account holder's death occurred prior to the required beginning date, the spouse beneficiary may: - Keep as an inherited account - Delay beginning distributions until the employee would have turned 72 - Take distributions based on their own life expectancy - Follow the 10-year rule - Roll over the account into their own IRA If the account holder's death occurred after the required beginning date, the spouse beneficiary may: - Keep as an inherited account - Take distributions based on their own life expectancy, or - Rollover the account into their own IRA ### Non-spouse beneficiary options In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner depend on whether they are an "eligible designated beneficiary." An eligible designated beneficiary is - Spouse or minor child of the deceased account holder - Disabled or chronically ill individual - Individual who is not more than 10 years younger than the IRA owner or plan participant An eligible designated beneficiary may - Take distributions over the longer of their own life expectancy and the employee's remaining life expectancy, or - Follow the 10-year rule (if the account owner died before that owner's required beginning date) Designated beneficiary (not an eligible designated beneficiary) - Follow the 10-year rule Beneficiary that is not an individual - Follow the rules described above as if the account owner died before 2020 (because the SECURE Act changes only apply to beneficiaries who are individuals) ## Definitions 5-year rule: If a beneficiary is subject to the 5-year rule, - They must empty account by the end of the 5th year following the year of the account holders' death - 2020 does not count when determining the 5 years - No withdrawals are required before the end of that 5th year 10-year rule: If a beneficiary is subject to the 10-year rule, - Empty the entire account by the end of the 10th year following the year of the account owner's (or eligible designated beneficiary's) death - Relief under Notice 2022-53 for beneficiaries subject to the 10-year rule - The IRS will not treat a beneficiary of an inherited account in a plan or IRA who was subject to the 10-year rule and who failed to take an RMD for 2021 and 2022 as having failed to take the correct RMD ### Eligible designated beneficiary - Spouse or minor child of the deceased account holder - Disabled or chronically ill individual - Individual who is not more than 10 years younger than the IRA owner or plan participant ### Designated beneficiary - Any individual designated as the beneficiary of an IRA or retirement plan ### Required beginning date - The first date the original account owner was required to begin taking RMDs ## Inherited Roth IRAs Generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal. Distributions from another Roth IRA cannot be substituted for these distributions unless the other Roth IRA was inherited from the same decedent. ## Distributions to beneficiaries from qualified retirement plans If the distribution is from a qualified retirement plan, such as a 401(k) or profit-sharing plan, the plan document establishes the distribution options available to satisfy the RMD rules. The plan administrator should provide the beneficiaries with their distribution options. If the beneficiary is the spouse of the account owner, they may have more distribution options available to them in the plan than a non-spouse beneficiary. Beneficiaries should contact the plan administrator for distributions from a qualified plan. ## Income tax on distributions from a retirement plan Generally, a beneficiary reports pension or annuity income in the same way the plan participant would have reported it. However, some special rules apply. A beneficiary of an employee who was covered by a retirement plan can exclude from income a portion of nonperiodic distributions received that totally relieve the payer from the obligation to pay an annuity. The amount that the beneficiary can exclude is equal to the deceased employee's investment in the contract (cost). If the beneficiary is entitled to receive a survivor annuity on the death of an employee, the beneficiary can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. The beneficiary must figure the tax-free part of each payment using the method that applies as if he or she were the employee. Benefits paid to a survivor under a joint and survivor annuity must be included in the surviving spouse's gross income in the same way the retiree would have included them in gross income. ## Additional resources [Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)](https://www.irs.gov/publications/p590b "Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)") [Publication 554, Tax Guide for Seniors](https://www.irs.gov/publications/p554 "Publication 554 (2025), Tax Guide for Seniors") [Publication 559, Survivors, Executors and Administrators](https://www.irs.gov/publications/p559 "Publication 559 (2025), Survivors, Executors, and Administrators") [Publication 575, Pension and Annuity Income](https://www.irs.gov/publications/p575 "Publication 575 (2025), Pension and Annuity Income")
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