The answer will depend on whether you are a French Tax Resident or not. If you spend more than 183 days per year in France you will be a French Tax Resident.
As so you will be taxed on your worldwide income, including your US IRA distributions. They will need to be declared on your French Tax Return.
However, note there is a double taxation treaty between France and the US so your US IRA distributions will not be taxed twice.
To find out more, you can read our blog post.