If the IRA was moved by trustee-to-trustee transfer where the funds were never made payable to you, the transfer is not reportable. It is neither a distribution nor a rollover. Your code-7 Form 1099-R will report only the distribution of the RMD.
If the funds were distributed to you and you rolled the funds over to the new IRA within 60 days, the code-7 Form 1099-R from the original IRA will report the sum of the RMD and the distribution that was rolled over. The new IRA will issue a Form 5498 showing receipt of the rollover.
Code G has nothing to do with the movement of funds between IRAs. Code G is used only for a direct rollover of funds to or from an employer's qualified retirement plan like a 401(k).
