Assuming that the employer plan is not a SEP or SIMPLE IRA plan, the plan was required to issue a Form 1099-R for the rollover to the IRA. This Form 1099-R is required to be reported on your tax return. A direct rollover must have code G in box 7 of the Form 1099-R.
Because the Form 5498 show receipt of a rollover, there must be a corresponding Form 1099-R.
