If your Form 1099-R has a distribution code of G, this is a Rollover and not taxable. It should have an amount in Line 4a and nothing in Line 4b.
See: Where do I enter an IRA rollover?
For more information:
If this is related to the CARES Act, see: IRS announces rollover relief for required minimum distributions from retirement accounts that were ...
Otherwise, see: Rollovers of Retirement Plan and IRA Distributions | Internal Revenue Service
