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The Inherited IRA 10-Year Rule Is Fully Enforced In 2026 - What Beneficiaries Need To Do Now Authored by Adam H. Douglas via The Epoch Times (emphasis ours), If you inherited a traditional IRA from someone who was already taking required minimum distributions (RMDs), you may have to take annual withdrawals for the next decade, and the account must be empty by the end of the tenth year. Many inherited IRA beneficiaries must now take annual RMDs. Vitalii Vodolazskyi/Shutterstock The Internal Revenue Service waived penalties for missed withdrawals from 2021 through 2024 while the rules were being finalized. That grace period is over. Starting with the 2025 tax year, the rules are fully enforced. If you missed a 2025 RMD, a 25 percent penalty applies unless you take corrective action now. Who Does The