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According to the IRS, generally, inherited Roth IRA accounts are subject to the same RMD requirements as inherited traditional IRA accounts. Withdrawals of contributions from an inherited Roth are tax free. Most withdrawals of earnings from an inherited Roth IRA account are also tax-free. However, withdrawals of earnings may be subject to income tax if the Roth account is less than 5-years old at the time of the withdrawal. With that being said, you would be subject to the account holder's Required Minimum Distributions.
I will provide the link to the source I obtained the information from on the IRS. It also explains the different rules of distributions depending on what type of beneficiary you are, such as Spouse or non spouse.
Retirement Topics - Beneficiary IRS
Also, one of our Tax Experts explains it well here as well.
Inherited Roth & Traditional IRA's - TurboTax Community
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Hello airgordy, I hope your day is going well.
Yes, for Roth IRA distributions "qualified" does mean tax free and penalty free.
The following info is from IRS.gov
No taxes are due on inherited Roth distributions as long as the account had been open at least five years at the time of the owner’s death. If the original owner dies before the five-year period has elapsed, you can satisfy the holding period by rolling the account over into an inherited Roth IRA and waiting until the holding period has passed.
Here are some additional rules for inherited Roth IRA
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-beneficiary
https://turbotax.intuit.com/tax-tips/family/death-in-the-family/L5albFXM4