You age is irrelevant to whether or not the distributions are taxable unless you are the spouse of the decedent and you've chosen to treat the inherited Roth IRA as your own. If maintained as an inherited Roth IRA and the decedent had a Roth IRA before 2017, any distribution you take from the inherited Roth IRA is nontaxable. If the decedent's first contribution to a Roth IRA was in 2017 or later, any earnings distributed from the inherited Roth IRA in 2021 are taxable. Earnings come out last after all of the regular contributions and conversions that the decedent made to the account. There is never any early-distribution penalty for a distribution from an inherited IRA.
