dmertz
Level 15

Retirement tax questions

Are you sure that originating and receiving accounts are 401(k) accounts?  I suspect not.  A trustee-to-trustee transfer of an IRA to another IRA of the same type must not be reported.  It is neither a distribution nor a rollover.

A 401(k) and an IRA are two different kinds of accounts.  Any account from which you receive a Form 5498 is an IRA, not a 401(k).

With regard to a direct rollover from a 401(k), it's entirely untrue that the reporting of a direct rollover of a distribution from a 401(k) is discretionary.  It is required to be reported.  From the Instructions for Form 1099-R, page 3, Direct Rollovers:  "You must report a direct rollover of an eligible rollover distribution."  Since the plan refuses to issue the required reporting, I suggest contacting the IRS as described in Tax Topic 154:  https://www.irs.gov/taxtopics/tc154