If you have a Form 1099-R that reflects a direct institution to institution transfer from the tax-sheltered
annuity to the Roth IRA, then you do not
make a separate entry into your return showing a Roth IRA contribution.
If the transfer was not
done directly and you actually received the proceeds of the withdrawal and
subsequently deposited the money into the Roth IRA, then you would make the entry into your return showing a Roth IRA
contribution.
