That's what I'm suspecting. If so the distribution from the annuity is taxable and the deposits of money into the traditional and Roth IRAs were entirely independent regular traditional and Roth IRA contributions, not rollovers. That's certainly the case if the distribution was anything other than a distribution from a qualified retirement plan reported with codes 4 and G in box 7 of a Form 1099-R.
Since the only possible way that this could have been a rollover is if it was a direct rollover from an inherited traditional account in a qualified retirement plan to inherited traditional and Roth IRAs, my questions are intended to determine if this might have been what took place.
