Under the SECURE Act (passed in 2020 but the regulations are only taking effect in 2025), you must take an RMD from an inherited Roth IRA if the owner was past their RMD beginning date. You must also spend out the account within 10 years. If the owner was not past their RMD beginning date, you do not have to take RMDs, but still must empty the account within 10 years. Your RMD is based on your life expectancy table, not the life expectancy table for the original owner.
The regulations take effect in 2025 and people who did not take RMDs from 2021-2024 will not be penalized even though they were technically required.
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