As of 2015, the Internal Revenue website provides inherited Roth Individual Retirement Account federal tax information, according to the IRS. Individuals can enter the search phrase "retirement topics beneficiary" into the search field at the top right of the home page and then select Retirement Topics-Beneficiary from the search results.
When a surviving spouse inherits a traditional IRA, she can roll over the IRA into another existing IRA within 60 days, notes the Internal Revenue Service. The rule does not apply to required distributions, but it applies even if the surviving spouse is not the sole beneficiary of the IRA.
If the beneficiary of the IRA is not the surviving spouse, the IRA is not eligible for transfer, and the recipient cannot add funds to it, advises the IRS. Generally, beneficiaries do not owe tax on an inherited IRA until they distribute the funds.