Did a direct roll over to an account in 2016. Can I take deduction now?

[hegadc5632]

Did a direct roll over to an IRA in 2016, received a 1099 then but never took any deduction. Can I take it now

[VolvoGirl]

A deduction for what?  A rollover is not a new contribution and is not deductible.  Did you report the 1099R?

[AnnetteB · Accepted solution]

No, you cannot take it now. 

First, a direct rollover is not considered a deductible contribution to an IRA (as stated by VolvoGirl). 

Second, if you had made a deductible contribution to the IRA in 2016, then it would have to be reported on your 2016 tax return.