I did a direct rollover of my entire 401k to my personal IRA as I changed jobs. Subsequently I received a check for $0.09 cents (cash dividend) from the 401k custodian. I am aware that I should forward the check to my IRA within 60days, but 9 cents? Should I bother forwarding this check to my IRA custodian or can I just toss it? If I toss it, do I have to report 9 cents in my tax return as a retirement distribution? Seems like such a waste of time - even writing about it here! Tax program may round this to zero and throw an error during the accuracy check. I am neither retired nor at a retirement age. Perhaps a better question to ask is what is the easiest approach? TIA.