Opus 17 is somewhat correct, but a traditional IRA distribution that is deposited into a Roth IRA must be reported as a Conversion Contribution (box 3 of the Form 5498), not a Rollover Contribution (box 2), so you must tell the Roth IRA custodian that it's a Roth conversion. (It would be reported as a Rollover Contribution if the distribution instead came from a qualified retirement plan like a 401(k) rather than from a traditional IRA IRA.)
