Inherited IRA from someone other than spouse

Per Publications 590-A and 590-B, Individual Retirement Arrangements (IRAs), if a taxpayer inherits a Traditional IRA from anyone other than their deceased spouse, they can't treat the inherited IRA as their own. This means that the taxpayer can't make any contributions to the IRA. It also means the taxpayer can't roll over any amounts into or out of the inherited IRA. However, they can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of the taxpayer as the beneficiary.
Like the original owner, the taxpayer generally won’t owe tax on the assets in the IRA until they receive distributions from it. They must begin receiving distributions from the IRA under the rules for distributions that apply to beneficiaries.
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