Can an inherited traditional IRA be rolled over tax free? Or is it considered a disbursement under the ten year rule? My father was 70 years old and I am not a minor.

[whiplashcornerfa]

If it is considered a disbursement, would it be taxable in the year disbursed (2024) or the prior year (2023) if the money is moved to a traditional IRA prior to April 15?
Can the disbursement be moved to an intermediate account (checking) and the money withdrawn from the intermediate account to create the traditional IRA prior to the money being deposited into the account to take advantage of the tax benefit for the prior tax year (2023)?

[dmertz]

An IRA inherited by a non-spouse beneficiary can only be moved by nonreportable trustee-to-trustee transfer.  A trustee-to-trustee transfer is neither a distribution nor a rollover.

A distribution paid to the beneficiary is not permitted to be deposited into another inherited IRA.  It is taxable income to the beneficiary on the tax return for the year in which the distribution occurs.  In TurboTax this is done by entering the Form 1099-R for that year that reports the distribution.

As a non-spouse beneficiary, once money is distributed to you from an inherited IRA it becomes simply cash.  You can use this cash as you would any cash, including using it to fund your own IRA contribution if you qualify to make such a contribution, but it is not permitted to be deposited into an IRA as a rollover or Roth conversion.  Only a spouse beneficiary is permitted to do either of those.

[Opus 17]

You can move (transfer) the money tax-free to another IRA custodian, but the account must always remain an inherited IRA ("John Smith as beneficiary for Mary Smith") and must follow the 10 year rule.  It can never be rolled over or transferred tax free into your own personal (non-inherited) IRA.  

If you withdraw funds, you must pay the tax, and then it just becomes cash in your bank account and you can do anything you want with it, including making a new contribution to your personal IRA.  But that new contribution must follow all the usual rules (you must have compensation from working, max of $7000/year or $8000 if over age 50, may or may not be deductible depending on your income, filing status and job situation.)