8915-E Form

Did you roll it over to a Traditional IRA or convert it to a ROTH IRA?  Going to a ROTH is taxable.

Since a Roth account is a never-taxed account, you can't rollover/payback from a tax-deferred account into a Roth account.

If you put money into a Roth and don't have the compensation to support it or it is more than $6000 ($7000 after age 50), that is an excess contribution into a Roth.