Without any Form 5498 showing a regular contribution and no Form 1099-R showing a distribution from a designated Roth account in a qualified retirement plan as the source of the contribution basis, there is a chance that the IRS will question this rollover and its establishment of the contribution basis. Be prepared to substantiate that the rollover was of a military death gratuity in case the IRS asks. You might also consider including an explanation statement with you mailed tax return to potentially head off any such question by the IRS.
