No. IRS Topic 557 lists distributions made to a beneficiary or estate on account of the IRA owner’s death as an exception to the 10% additional tax on early distributions. This includes distributions to nonspouse inherited-IRA beneficiaries under age 59½. The exception concerns the additional tax, not an exemption from regular income tax on otherwise taxable amounts.
If your Form 1099-R does not identify the exception, or shows an incorrect distribution code, the IRS directs you to file Form 5329 and Schedule 2 to claim it. Different considerations apply when a surviving spouse treats the IRA as their own. This answer follows federal IRS guidance checked on October 2, 2026.
Primary sources
IRS Topic 557: Additional tax on early distributions
IRS Publication 590-B: distributions from IRAs