If there was no distribution then there is nothing to report. You only report distributions whether you received the finds or roll it over.
A rollover must be reported or the IRS will assume it was not completed and bill you for tax on the entire amount. ANY distribution (rollover or not) requires a 1099-R to be issued.
Nothing in the CARES act eliminated the requirement for a 1099-R. If the money was returned to a qualified retirement account under the CARES act then a 8915-E form must be included reporting that which is part of the 1099-R interview.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
