What to know about inherited IRAs
If you inherited an IRA such as a traditional, rollover IRA, SEP IRA, SIMPLE IRA, then the rules around RMDs fall into 3 categories: spouses, non-spouses, and entities (such as trusts, estates, or charities). If you don't take the RMDs from your account, you will be subject to a penalty equal to 50% of the amount that should have been withdrawn.
If you inherited a Roth IRA then the same rules generally apply—you must take RMDs. However, as long as the assets have been in the original Roth IRA owner's account for 5 years or more, you can make tax-free withdrawals.