Documented Rollover on 1040?

[Marie]

Without having a 1099-R, does the taxpreparer NEED to report a tax free IRA Rollover for the year it was done?

[Snaggletooth]

I would

Marie, I would. There is no tax dollar effect anyway, and there is always the possibility that the IRS got the 1099-R and your client did not. Reporting it is a benign event, i.e. costs your client zero taxes if you do it and apparently no ill effects if it's really not required.

Explore the possibility that your client simply didn't receive it. In my experience, you have to move mountains to get an address changed if you're dealing with a bank or other large institution. The application file has one address, the statement has another address, the issuing office has another address, etc. etc. ad infinitum. Sending them a change-of-address form gets only ONE of those addresses changed, and sometimes not even that.

[Marie]

Thanx

Thanx for 1099-R input, Snaggletooth.

[Matt Sova]

E File

However, an e-file may bounce if there wasn't a 1099-R or what you put in does not match the 1099-R. You may end up sending in the return the old fashioned way.