Form 1099-R is used to report the distribution of retirement benefits such as pensions and annuities. You should receive a copy of Form 1099-R, or some variation, if you received a distribution of $10 or more from your retirement plan.
According to the IRS, you aren't required to pay the 10% penalty on an early distribution if all or part of the distribution was rolled over from a qualified retirement plan.11Details on how to report the rollover can be found on IRS Form 1040 or 1040-SR in lines 4a and 4b or 5a ...