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You must report an immediate rollover from a qualified rollover delivery. If you are revealing a complete shipping from an idea you to definitely includes a shipping from DVECs, you may also file an alternative Form 1099-R to declaration the brand new shipment of DVECs. When the a rollover sum is designed to a traditional or Roth IRA that is later revoked or closed, and you can delivery was created to the new taxpayer, type in boxes step one and you can 2a from Mode 1099-R the new terrible distribution and the compatible password inside container 7 (Password J to have a great Roth IRA).

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