On 12-20-23 I rolled over my IRA from one bank to another do I report this transfer this year or next year? If this year how do I do it?

[dmertz]

If this was a distribution and rollover of an IRA, this would have been reported on a 2023 Form 1099-R that is reportable on your 2023 tax return.

An IRA can also be moved by trustee-to-trustee transfer where the funds are sent directly to the new IRA without any payment being made to the IRA participant.  A trustee-to-trustee transfer is neither a distribution nor a rollover and is not reportable.