A pension rolled into a IRA is not taxable ans should be listed on the 1040 form line 4c with a zero on 4d (taxable amount) with the word ROLLOVER next to it.
The IRA distribution will probably all be taxable and should be on the 1040 line 4b.
It will show as income on the summary screen which shows gross income, not taxable income.
The IRS requires reporting all income on a *income* tax return - taxable and not-taxable.
**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.**
