The code 4 Form 1099-R implies that a distribution was made that is not eligible for rollover because it was made to a non-spouse beneficiary. An inherited IRA can only be moved by nonreportable trustee-to-trustee transfer. (Trustee-to-trustee can be within the same trustee).
If the account was actually properly moved by trustee-to-trustee transfer with no payment made to the beneficiary, no Form 1099-R should have be issued and you'll need to contact the trustee to obtain a corrected code 4 Form 1099-R showing that no distribution occurred.
Since a trustee-to-trustee transfer is neither a distribution nor a rollover, there should also be no rollover contribution shown on a Form 5498 from the inherited IRA.
If a distribution was actually made by paying it to the non-spouse beneficiary, putting it into an inherited IRA as if it was a permissible rollover constitutes an excess contribution to the inherited IRA that would be subject to penalty.
