If my IRA was not inherited in 2020 do I still mark that I inherited the IRA?

[ColeenD3]

Yes. Your IRA is inherited regardless of the year you started receiving it.

Any distributions will be reported on a 1099-R with a code 4 (death) in box 7.  You can not make any contributions to the inherited IRA.

Please note that since the IRA was inherited, you must start taking distributions by the end of the year following the year of death.  The exception to this is if the entire account balance is distributed by the end of the calendar year five years after the year of death.