In the tax code, the 60-day indirect rollover rule generally does not apply to non-spouse beneficiaries (like a niece or nephew).
Trustee-to-Trustee only: To keep an inherited IRA from an uncle non-taxable, the funds must move directly from one bank to another via a "Trustee-to-Trustee Transfer." Since you received a check instead of transfer, this is taxable. If the check was made out to you personally and you deposited it, the IRS views this as a completed distribution. Once you touch the money, it is taxable, and it cannot be "put back" into an inherited IRA.
TurboTax detects Code 4 in Box 7 of your 1099-R (which stands for Death/Beneficiary) and knows that for a non-spouse, an indirect rollover isn't an option. This is why you don't see the "I rolled this over" checkbox.
The only caveat to this situation is if the check was made out to your new inherited IRA provider listing you as a beneficiary on the check. If so, this makes this a trustee-to-trustee rollover and is not taxable. Don't try to do this unless your check was made out to the provider AND NOT TO YOU.
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