Does a direct distribution from a 401k plan/pension that is funded directly into a traditional IRA account count as an IRA contribution?

[hybonix]

A traditional rollover IRA account was opened in November 2016 and a direct transfer was made from a 401k/pension plan.

[jerry2000 · Accepted solution]

No. That is not an IRA contribution. It is a rollover, not a contribution, and you do not record it as a contribution.