No.
An IRA inherited by an non-spouse beneficiary can only be moved to an IRA for the benefit of the beneficiary by nonreportable trustee-to-trustee transfer, not by reportable distribution and rollover. A non-spouse beneficiary is not permitted to roll over any distribution paid to the beneficiary.
Even if a non-spouse beneficiary receives a distribution from an inherited IRA, the distribution does not affect that individual's eligibility for a Retirement Savings Contributions Credit. This distribution is not to be included when TurboTax asks if there were any distributions in the period from 2 years before the tax year through the due date of the tax return.
