dmertz
Level 15
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Retirement tax questions

Because it has been more than 5 years since the beginning of the year for which the decedent first made a Roth IRA contribution, any distribution from the inherited Roth IRA will be nontaxable.

 

Under the 10-year rule, no distributions are required from an inherited Roth IRA until the end of the 10th year following the year of death, so you could take a single distribution at the end of the 10th year and that distribution will be entirely free of tax.

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