ESOP rollover to Roth ira

[ali018]

I received the ESOP distribution and rolled it over directly to my Roth IRA account, I reported it using the 1099-R and reported on my return as taxable income with a “rollover” indication.  Is there any other form I need to report the rollover on my 2024 income tax return?

[dmertz]

What you describe is all that is necessary.  It just needs to be shown on Form 1040 line 5b as taxable income with the ROLLOVER notation.