Updated July 28, 2026. Quick answer: Generally yes wherever the state taxes retirement income — but the nuance that catches people is that a state’s retirement-income exclusion may be written around the recipient’s own retirement, and a beneficiary drawing an inherited account may not qualify.
The exclusion may not reach you
Many states exclude some retirement income from tax, often with an age gate. Those exclusions are generally drafted around a taxpayer’s own retirement income — and a 35-year-old emptying a parent’s IRA is not retired, whatever the money’s origin.
This is the same distinction that makes Roth conversions a separate question from ordinary retirement withdrawals: the character of the payment and the status of the recipient are different tests, and state statutes are not consistent about which one they use.
We publish per-state treatment of retirement income with statute cites, but we are deliberately NOT publishing a per-state verdict on inherited-account withdrawals specifically — the statutes largely do not address the beneficiary case directly, and inventing 51 confident answers from silent authority is exactly the failure this site exists to avoid. Use the state data as the starting point and confirm the beneficiary question with a preparer in that state.
The one clean case
The nine states with no income tax do not tax these withdrawals, because there is nothing to apply. Everywhere else, ask specifically whether the exclusion reaches a beneficiary.
Sources
Final regulations on required minimum distributions, published 19 July 2024; SECURE Act (2019) and SECURE 2.0 (2022); IRC §401(a)(9); IRC §2518 (qualified disclaimers); IRC §408(d)(8) (qualified charitable distributions). Cross-checked July 2026 against professional analyses from Kitces, Grant Thornton, Ascensus, Charles Schwab and Kiplinger. Where a deadline or dollar figure is indexed or was not read in primary source for this page, the text says so rather than asserting it.
This states what the cited authority says. It is not tax advice, and inherited account deadlines turn on facts about the decedent and the plan that no page can verify for you.