Rollovers from an IRA into a 401(k) are ALWAYS reported on a 1099-R, even if it is a direct trustee-to-trustee rollover. If it was a direct trustee rollover the 1099-R should have a code "G" in box 7. That still must be reported on your tax return.
To be a direct rollover the IRA owner cannot have access to the money, but the IRA trustee can give the IRA owner a check to be delivered by the IRA owner to the trustee of the new plan. The IRA owner does not have access to the funds as long as the check is made out to the new plan and not the IRA owner.
(Only trustee-to-trustee transfers of IRA's between IRA accounts or trustees are not reportable - changing from one type of account to another type [IRA to 401(k] - is always reportable.)
**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.**
