If you are a non-spouse beneficiary, the 60-day rollover deadline does not apply and instead the deadline for rolling over the distribution was August 31, 2020. After August 31, 2020, no rollover is permitted by a non-spouse beneficiary even if it has been less than 60 days after the date of the distribution. See III.D in IRS Notice 2020-51: https://www.irs.gov/pub/irs-drop/n-20-51.pdf
If you are the surviving spouse of the decedent, you can roll it over you your own IRA but not back to the inherited IRA, although after the 60-day deadline you would have to do it pursuant to IRS Notice 2016-47 by certifying that this would qualify for waiver of the 60-day deadline: https://www.irs.gov/pub/irs-drop/rp-16-47.pdf
