Many people take a normal IRA distribution and have tax withheld, then change there mind (or situations change) so they put the money back within the allowable 60 day window for indirect rollovers. They can replace any tax withheld from other funds to keep the IRA intact.
A direct trustee-to-trustee transfer between IRA accounts or IRA trustees should not even generate a 1099-R and if it does, to shroud have a code G and zero in box 2a with no withholding. A Roth conversion is taxable and would be entered as a conversion.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
