Will my inherited IRA account from my spouse be considered a rollover or a conversion when the bank combined her account into mine?

[patriciashultz1]

Both IRA accounts were simple IRA accounts in the same bank when combined for year end purposes.

[VolvoGirl]

For my IRA at Vanguard they just Transferred my husband's IRA into my IRA account.  I didn't get a 1099R for it and don't need to report it.  It is just all mine now.  I don't have to take the RMD until my age requires it even though he was taking his RMD.  @dmertz 

[dmertz]

If you choose to treat the inherited IRA as your own, the bank should have done a nonreportable trustee-to-trustee transfer or a nonreportable retitling of the account.  However, sometimes a bank will inappropriately, but legally, do a reportable distribution and rollover to move the funds.

If done by nonreportable transfer or retitling, there is nothing to report on your tax return regarding the transfer.  If done by distribution and rollover, you will have received a Form 1099-R that you must report on your tax return even though the distribution and rollover is treated as nontaxable income.