I set up a Direct Rollover of my former employer's 401K into my traditional IRA. There was $115 of interest that had been accrued, but not paid when it was rolled over. Later, I received a check for the $115 and deposited it at the institution holding my IRA. I was within the 60 day period. I received a 1099-R from my old 401-k with the early distribution. I suppose I need to record the 1099-R but where do I show I rolled it over in my IRA?
