RMD amount from spouse account (1099R),was rolled over to a joint retirement account. Is that amount to be listed as a IRA contribution for 2016 ?

[MichaelL1 · Accepted solution]

Amounts rolled over from one account to another account are not contributions for tax purposes. 

[dmertz]

In addition, it seems that there was no rollover at all.  There is no kind of distribution eligible to be rolled over to any kind of joint retirement account.  It seems unlikely that this joint retirement accounts would be qualified retirement accounts if it is able to accept additional amounts of money.  Only a qualified retirement account can receive a rollover.  Even with a nonqualified annuity, although not a rollover, a 1035 exchange from a single-owner annuity to a joint-owner annuity is not permitted.