The IRS will see two indications that you did a rollover. First, after entering the Form 1099-R as TurboTaxToddL described, TurboTax will include the word ROLLOVER next to Form 1040 line 16 or Form 1040A line 12. Second, the IRS will receive a Form 5498 from the SIMPLE IRA custodian showing the rollover contribution.
