macuser_22 expressed a good point (subsequently deleted) that, since the distribution was from a 401(k), if the rollover is completed by the 60th day after the date of the distribution, there might not be a need to treat it as a CRD. However, if you were not otherwise eligible to take this money out of the 401(k) (because you had not yet reached age 59½ and were still working for the company) not reporting it as a CRD could cause the IRS to consider it to be a hardship distribution that is not eligible for rollover, and the rollover would instead be an excess contribution to the IRA. Since there is no downside to reporting it as a CRD if you actually qualified to receive a CRD, it might be best to just report it as a CRD.
