Hi dmertz, , thanks for your reply. Bank of America gave me a "IRA/Coverdell ESA Withdrawal/Closing request" form. The box "Early Distribution" was checked. BOA sent us the original check back; did not reissue another check. The check was made out to something like: Vanguard FBO Jenny Lee. Didn't not mention Roth IRA account on the check. At this point, Vanguard said, BOA can reclaim the asset but BOA does not want to do that. BOA admits that they made a mistake by putting Vanguard as the recipient without getting Vanguard's transfer paper, and willing to re-recode as a direct transfer. That means we don't have to report it on the 2018 tax return. But the 2018 tax return has already been filed reflecting the 60 day roll over. That has to be fixed so does the money sitting in the traditional account at Vanguard. Thank you again for your time and knowledge.
