If the IRA was moved by trustee-to-trustee transfer where the funds where never paid to you, it is not reportable. It is neither a distribution nor a rollover. Because a trustee-to-trustee transfer of an IRA is not a distribution, you should not receive a Form 1099-R for this transaction. Because a trustee-to-trustee of an IRA is not a rollover, you should not see it appear as a rollover on a Form 5498 issued by the receiving IRA. (A trustee-to-trustee transfer is equivalent to an investment change within your IRA.)
If instead you do receive a From 1099-R, the movement of the IRA was apparently moved by distribution and rollover, not by trustee-to-trustee transfer. The Form 1099-R is reportable on your tax return where you would indicate that the the distribution was rolled over.
