After I posted this question I contacted the IRS. Here is their answer:
My transfer is considered an inherited Roth. Because, in my case, it is due to either a
1) Divorce or
2) Separate Maintenance Decree (such as a PSA, Property and Support Settlement Agreement)
it is considered a tax-free transfer. It is not a rollover, it is not a conversion, and it is not a recharacterization. It is also not a contribution. It is therefore not reported on my tax return.
So I don't need to report it at all on my tax-return and more importantly, there is no tax penalty.
