Inherited IRA/401(k) After Moving to India
SECURE Act 10-year rule, 1099-R, RNOR distribution timing, FBAR, and Form 8938 for beneficiaries.
The 60-second version
Inherited US retirement accounts follow SECURE Act 10-year payout — India RNOR may briefly exempt foreign-sourced distributions; FBAR and Form 8938 still apply.
Inheritance is US-law driven — India tax follows residency year of distribution
Non-spouse beneficiaries generally must empty inherited IRA within 10 years (SECURE Act).
Each distribution is US taxable; India taxes when ROR unless RNOR exempt.
FBAR: FBAR guide.
Beneficiary types
| Beneficiary | US rule | India note |
|---|---|---|
| Spouse | Roll or treat as own | Estate planning |
| Non-spouse | 10-year rule | FSI each year |
| Entity | 5-year variant | Complex |
| Minor child | Stretch limited | Trust review |
Inherited plan
Confirm beneficiary
Custodian
10-year calendar
Distribution plan
RNOR timing
Front-load?
Wire to NRE
FEMA
FSI + FTC
Form 67
Flow
Inherited kit
- Death cert.
- Custodian letter.
- 1099-R.
- FBAR ack.
- RNOR sheet.
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No step-up in India
India does not mirror US basis step-up — sourcing analysis per distribution.
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10-year start?
Year after owner death generally.
RMD still?
Check SECURE 2.0 updates per year.
Estate tax?
See US estate tax guide for large estates.
Canadian RRSP inherited?
Different treaty — not this guide.
Trust beneficiary?
Form 3520 US side possible.
Penalty miss RMD?
US 25% excise — not India.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.