A qualified distribution from a Roth IRA is not includible in a taxpayer’s gross income. A qualified distribution is a distribution that is made after the expiration of a five-year holding period, and is made:

If a deceased Roth IRA owner’s surviving spouse who is the sole beneficiary of the deceased spouse’s Roth IRA treats it as her own and has neither reached age 59 1/2, become disabled, or incurred a qualified first-time home buyer expense, a distribution from the Roth IRA to the surviving spouse will not be a qualified distribution.The entire interest in an inherited Roth IRA must be distributed:

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