Holly W
Employee Tax Expert

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Hello airgordy!

Thank you for joining us today.  
According to the IRS, generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal.  With that being said, you would be subject to the account holder's Required Minimum Distributions.  
I will provide the link to the source I obtained the information from on the IRS.  It also explains the different rules of distributions depending on what type of beneficiary you are, such as Spouse or non spouse.
Retirement Topics - Beneficiary IRS 
Also, one of our Tax Experts explains it well here as well.  

Inherited Roth & Traditional IRA's - TurboTax Community 

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