A trustee-to-transfer of an IRA is a nonreportable transaction. Since movement of one beneficiary IRA to another can only be done by such a nonreportable transfer, receipt of a Form 1099-R for this would imply that what was done was instead a distribution and rollover to the beneficiary IRA, which is not permitted. You should also not receive an Form 5498 reporting any kind of contribution. There is nothing to report on your 2021 tax return regarding a proper transfer of the beneficiary IRA.
