I need to enter a penalty tax for an inherited IRA. I have looked in the "Other Tax Situations" section of Turbo Tax deluxe but don't see it. Where can I find it?

It depends.  As a general rule, withdrawals taken from a Traditional IRA that have been inherited are only subject to the early withdrawal penalty if the funds from the deceased's IRA are transferred directly into the beneficiary's own IRA. Early withdrawal penalties never apply to lump sum distributions or withdrawals from "Inherited IRAs."

IRA with basis.

If you inherit a traditional IRA from a person who had a basis in the IRA because of nondeductible contributions, that basis remains with the IRA.

• Retirement Topics Beneficiary
• Is an inherited IRA taxable?
• IRS Penalty Exceptions Chart

the early withdrawal penalty for earnings on an excess contribution to a Traditional IRA is eliminated as of 2023.

5329 Code 21 - corrective distributions.

There is no penalty on Inherited IRA distributions, but you must remove at least  the minimum required amount.

failure  to do so would cause an excess accumulation penalty.

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