If the contributions you made to the Simple IRA were tax-deferred, then the Simple IRA is treated the same as a Traditional IRA. When money in a Traditional IRA is distributed and placed directly in a Roth IRA, that is called a conversion instead of rollover. A conversion to a Roth IRA is typically a taxable event since the money from the previous account was tax-deferred. Since this is a conversion, the checkbox on Form 1040 line 4c for a rollover should not be checked.
A rollover is taking a distribution from one kind of account (like a Traditional IRA) and placing it directly into the same kind of account, but probably at a different financial institution. This is not taxable, but it is reported on your return.
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