In which scenario can an IRA not be rolled over to another account?

When an IRA is inherited by a non-relative, it cannot be rolled over into another account in the same way that a spouse or certain relatives can do. Under IRS rules, when a non-spouse beneficiary inherits an IRA, they are typically required to transfer the inherited funds to an inherited IRA rather than rolling it over into their own IRA. This ensures that the distributions are taken in accordance with the required minimum distribution (RMD) rules applicable to inherited IRAs.

On the other hand, when an IRA is inherited by a spouse, they have the option to roll it over to their own IRA, treating it as their own account. Similarly, certain relatives may also have specific options regarding rollovers or transfers. In contrast, non-relatives strictly face limitations that prevent them from achieving the same rollover benefits, thereby making this the correct answer.