The inherited Roth IRA distribution is taxable income to the same extent as it would have been taxable income if distributed to the decedent (had the decedent not dies). It depends on whether or not at the time of the distribution the decedent would have completed completed the 5-year holding period for qualified distributions. If the decedent made their first Roth IRA contribution for some year before 2018, the inherited Roth IRA distribution received by the estate in 2022 is a qualified distribution and is nontaxable.
