Distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, and insurance contracts are reported to you on Form 1099-R. Not all distributions reported on your Form 1099-R are taxable, though. For example, funds that you roll over into a new IRA aren’t taxable. If you’re rolling over funds into a new IRA, make sure that you complete the transaction within 60 days.
The Retirement and Rollovers section of the Interview covers rollovers and other retirement income.