Should Value of all IRA's on 12/31/2022 include Inherited IRA's + Standard IRA's + Roth IRA's?

the instructions tell you to include Traditional, SEP and SIMPLE IRAs.

that does not include inherited IRAs.

That does not include Roth IRAs.

@kickitagain 

You would calculate the year end amounts from any IRA, SIMPLE IRA, SEP IRA, or 401K, 403B or other type retirement plans and inherited IRA accounts in the end of year value.  Pensions and Roth IRAs are not included.

However, after the passing of the ROTH IRA owner, the inherited IRA is subject to the same rules as a traditional IRA.

RND's are required at the age of 72.