@Carlottad if box 7 of the 1099-R contains code G or H (code H is for Roth to Roth direct rollovers) that tells the IRS it's a direct rollover. by their nature direct rollovers are not taxable and the IRS should know this. you might not even get a notice. so there is no need to worry about taxes, penalties or interest and I would not file an amended return. should you get a notice, respond timely that this was a non-taxable direct rollover from trustee to trustee from type of account the money came from to type of a/c the money was transferred to. include copy of 1099-R
Code G/H would not be used if this was a transfer from a taxable a/c to a ROTH a/c and would be taxable or vice versa. which may or may not be taxable depending if the Roth a/c was opened 5 years ago.
