Nobody at the IRS will look at your tax return. The IRS computer will. When the computer gets the 1099-R form, it will check to see if it is on line 16 on yiur tax return. When it fails to find it there, it will assume that you took the check, cashed it and pocketed the money and will bill you for the tax on the entire amount. The IRS never assumes anything in your favor. If not on your tax return it is taxable income.
Personally, I would not amend, but just wait for the letter (if it ever comes - usually a year after filing) and then send an explanation that it was a rollover and that will satisfy them. The 5498 or bank statement will prove that it was rolled over.
**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.**
