If you put money from a traditional IRA to a Roth IRA then you are converting money and this amount is included in your taxable income. It is included because qualified Roth distributions are not included in taxable income but distributions from an traditional IRA are all included in your taxable income (unless you had nondeductible contributions in it).
If you return it back into the same account (rollover) then it will not be included in your taxable income because you returned it.
If you put it in a Roth IRA (convert) then it will be included in your taxable income.
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