Rollover Contributions
Shows your Rollover Contributions, including a direct rollover to a traditional IRA or a Roth IRA, made in 2014. The amount shown does not include any amount you converted from your traditional IRA, SEP IRA or SIMPLE IRA to a Roth IRA. These amounts are shown in Column 3.

See IRS Instructions for Form 1040 or 1040A for information on how to report rollovers.

If you have ever made any nondeductible contributions to your traditional IRA or Simplified Employee Pension (SEP) and you did not roll over the total distribution, use Form 8606, Nondeductible IRAs, to figure the taxable amount. If your investment(s) was rolled over, see Publication 590, Individual Retirement Arrangements (IRAs).

You must report, on the appropriate line of your income tax return, any distribution you received from a qualified retirement plan. Subtract that part of your distribution that was rolled over and enter the taxable remainder on the appropriate line of your income tax return.