When you enter the Form 1099-R that you received for the distribution from your IRA, there will be a series of follow-up questions that you will need to answer.
One of those questions will be "What did you do with the money from ___?"
The choices on the screen will be either you moved it to another retirement account or you did something else with it. When you indicate that you moved it to another retirement account you will be given the chance to indicate what type of account the money was moved to. If you moved a Traditional IRA to another Traditional IRA, then there will be no tax consequence. If you moved a Traditional IRA to a Roth IRA, then it may be taxable depending on your basis in the account.
