On a 2025 IRS 1040 tax return, if the total on line 4a contains some IRA distributions from inherited IRAs and one 60-day rollover from a Roth IRA that was completed on time within 60 days and rolled over to a Roth IRA in another financial institution, should box 1 labeled "rollover" on line 4c be checked or not checked?
The only rollover done in 2025 was a Roth IRA 60-day rollover from one financial institution to another. A 1099-R was received from the financial institution that distributed the Roth IRA funds. There were no Traditional IRA 60-day rollovers.
Since the rollover was a Roth IRA, and in this case the funds distributed would not have been taxable even if they were not rolled over, should box 1 of line 4c be checked or not checked?
Please don't respond unless you are certain of the correct answer. Thank you.
