>> If the Box 1 amount included the amount sent to her account, you would indicate that it was inherited to show the rollover.
I'm not sure there's an easy way to determine that. According to the transaction history, on the very same day both (a) funds were transferred from Dad's to Mom's SEP IRA and (b) the Code 4 distribution was done. The transaction history makes it appear like the Code 4 distribution came out of Mom's SEP IRA. So I suppose I SHOULD specify the Code 4 SEP-IRA as inherited, AND "I did not put the money into my own IRA account", as suggested by dmertz?
What does everyone think? Taxes via consensus opinion! 😀
