If NUA shares are rolled over to another qualified retirement account such as an IRA, they no longer qualify as NUA shares. To qualify as NUA shares, they must be deposited into a nonqualified account such as a taxable brokerage account. A deposit into a nonqualified account (a taxable brokerage account) is not a rollover.
If your Form 1099-R includes both NUA shares that were not rolled over and other funds that were rolled over, you must split the form into two to accommodate TurboTax, one for the NUA shares and another for the portion that was rolled over.
