Do we need to report a transfer from a former investment entity to a new investment entity if it was a direct transfer of an IRA?

[mvermilya]

Former investment entity is not providing a 1099-R. Should I create a manual substitute 1099-R?

[Opus 17]

It depends on the type of account.  A direct rollover of a traditional IRA at broker #1 to a traditional IRA at broker #2 does not require a 1099-R.  Rollovers from other kinds of accounts to a traditional IRA, or from a traditional IRA to some other kind of account, sometimes require a 1099-R. 

[dmertz]

@Opus 17 , a trustee-to-trustee transfer of one IRA to anther is not a "direct rollover."  Properly used, the term "direct rollover" applies only to the movement of funds to or from an employer plan like a 401(k).  A trustee-to-trustee transfer of an IRA is neither a distribution nor a rollover, which is why it is not reportable.