In your situation the 10-year rule is not optional. It's required. You must withdraw all the money from your inherited IRA within 10 years. (To be precise, you must withdraw it by December 31 of the year containing the 10th anniversary of your mother's death.) You must also take an RMD each year. However, the IRS has announced that they will not impose penalties for not having taken RMDs in 2021 and 2022 because there was a lot of confusion about the new RMD rules. I believe they are also going to suspend penalties for 2023, but since you have to empty the IRA by 2030, you might as well get started.
