I am not sure where you are at in this transaction. Based on what you've said here I take it that you sold stock acquired via an ESPP and then put that money in a Roth IRA. I'm assuming that no 1099-R's - which report withdrawals from IRA's has been issued.
An ESPP is not a retirement account so the sale of the stock, reported to you on a 1099-B, does create taxable income. The compensation associated with the sale might be reported to you on your W-2 - it depends on whether the sale was Qualifying or Non-Qualifying - so be sure to use the correct basis, which is your out of pocket costs plus the compensation. Otherwise you'll be double taxed.
At that point the money is "after tax" money and contributing that to the Roth IRA is not a taxable event.
Contributions to Roth IRA's create "income" if the money is in a tax-deferred account, like an IRA or other retirement plan.
If I've misunderstood what went on here, if you sold the stock, deposited the proceeds in the Roth IRA, and have now taken a distribution reported to your on a 1099-R, then the issue isn't one of "rollover", the issue is that you can always take your original contributions out of a Roth IRA at any time. The follow-up questions of the 1099-R interview will elicit this information.
Tom Young
