How to Report a Roth Rollover

[trhao]

I rolled my Roth IRA from one institution directly to another in 2022 - a Roth Rollover. Not taxable. But I think it's reportable? I never received a 1099 or other official notification of the rollover (it did show up in the destination institution). But have all the info like amount, institutions, TIN, etc. Do I report this as a 1099-R? Or other method? Or is it not something I need to report on my return?

[Mike9241]

you don't report anything under normal circumstances. but you can check using this IRS website

https://www.irs.gov/help/ita/do-i-need-to-report-the-transfer-or-rollover-of-an-ira-or-retirement-pl... 

[dmertz]

If the IRA was moved by trustee-to-trustee transfer where the funds where never paid to you, it is not reportable.  It is neither a distribution nor a rollover.   Because a trustee-to-trustee transfer of an IRA is not a distribution, you should not receive a Form 1099-R for this transaction.  Because a trustee-to-trustee of an IRA is not a rollover, you should not see it appear as a rollover on a Form 5498 issued by the receiving IRA.  (A trustee-to-trustee transfer is equivalent to an investment change within your IRA.)

If instead you do receive a From 1099-R, the movement of the IRA was apparently moved by distribution and rollover, not by trustee-to-trustee transfer.  The Form 1099-R is reportable on your tax return where you would indicate that the the distribution was rolled over.