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