THE 1099-R REPRESENTS THE DISTRIBUTION FROM MY MOTHER'S ANNUITY/LIFE INSURANCE. I TOOK THE ENTIRE DISTRIBUTION AND CREATED AN IRA. NOT SURE THAT ITS A "ROLL-OVER". I DIDN'T ADD ANYTHING TO THE DISTRIBUTION THAT CREATED THE IRA. IS THE WITHHOLDING USED AS A CREDIT LIKE W-2 WITHHOLDING?
