If the rollover to a Roth IRA was for a beneficiary's account, don't enter the rollover in your tax return, if you are the recipient. If so, you can check 'trustee to trustee' if you're entering a 1099-Q in your return.
The beneficiary should maintain records of account statements from both the sending institution (e.g., 529 plan) and the receiving Roth IRA custodian
They will receive an IRS Form 5498 (IRA Contribution Information), which reports the contribution, and may also receive a Form 1099-R (Distributions) indicating a rollover distribution from the Roth IRA custodian.
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