I rolled over $25K from a 457 account to a traditional IRA, and then rolled over $16K from the traditional IRA to a Roth IRA. When I filed my taxes, I only reported the $16K conversion because it was taxable. But I have read some stuff indicating I probably should have reported the $25K nontaxable rollover as well. So my questions are: 1) do I need to do a 1040X to report that nontaxable transfer? 2) how exactly do I report that on the tax form?
