A direct rollover to or from a qualified retirement plan is reported on a code G Form 1099-R which is reportable on your tax return, but a trustee-to-trustee transfer from one IRA to another of the same type (traditional or Roth) where the funds are never paid to you personally is not reportable. For a trustee-to-trustee transfer of an IRA the original custodian is not to report it on any Form 1099-R and the receiving custodian is not to report receipt of the transfer in any way on Form 5498 because it is neither a distribution nor a rollover.
So whether or not the movement of your particular account is reportable depends on the type of the original and receiving accounts and how the funds were moved.
