1099-R IRA/SEP/Simple box

[jtcpl]

Does it pertain to the sending account or the receiving account?  I have two 1099-R's for two distributions, one from an IRA and one from a 401(k), both are rollovers. One is checked, one is not.

[Anita01 · Accepted solution]

It's for the sending account.  The IRA one should be checked, the  other would not be.