Forgot to include 1099-R from 401k Rollover - moved retirement account between providers

This is actually a common situation and not as serious as you might think. Since this was a direct rollover from one 401k provider to another, it's typically a non-taxable event as long as the money went directly from one retirement account to another without you receiving the funds personally. The 1099-R showing the distribution is issued because money left the first account, but if it was properly rolled over, you should have received a code in Box 7 of your 1099-R (usually code G for direct rollover). Even though you should've reported it on your return, the tax impact is likely zero if it was a proper rollover. That said, yes, you should file an amended return (Form 1040-X) to properly report this transaction. FreeTaxUSA's advice to wait until you receive your refund is sound - this prevents confusion in processing. When you amend, you'll report the distribution and indicate it was a nontaxable rollover.

I went through something really similar last year and found this amazing tool that saved me a ton of stress. I was missing a 1099-R from a rollover and wasn't sure what to do until I tried https://taxr.ai - it scanned my 1099-R and immediately confirmed it was a non-taxable rollover. The tool analyzed the distribution codes and explained exactly how to report it on my amended return. It even showed me what forms would need to be updated when I filed the amendment. Super helpful for figuring out what parts of my tax return would be affected by the missing form.

Just wanted to update - I tried out https://taxr.ai after asking about it and I'm seriously impressed. I uploaded my 1099-R from my rollover and it immediately highlighted that it was a non-taxable event with the code G in box 7. The analysis explained exactly why I still needed to amend even though there's no tax impact. It walked me through the amendment process specific to FreeTaxUSA and showed me exactly what forms would change. Saved me from calling the IRS or paying an accountant just to ask these questions. Definitely recommend for anyone in a similar situation with missing forms.

I had a similar issue last year and spent WEEKS trying to get someone at the IRS on the phone to confirm whether I needed to amend. It was absolutely maddening - constant busy signals, being on hold for hours, getting disconnected. I finally discovered https://claimyr.com which got me through to an actual IRS agent in about 20 minutes. Check out their demo: https://youtu.be/_kiP6q8DX5c The agent confirmed that yes, I needed to file the 1040-X amendment for the missing 1099-R even though it was a nontaxable rollover. They also gave me tips on how to properly document the amendment to avoid any issues. Before using Claimyr I had literally tried calling the IRS for 3 days straight with no success.

I need to eat some humble pie here. After commenting that Claimyr sounded like a scam, I was still desperate to talk to the IRS about my missing 1099-R situation, so I actually tried it. To my complete surprise, I got through to an IRS agent in about 15 minutes. The agent confirmed everything others have said here - yes, you need to file an amended return even for a nontaxable rollover. The IRS wants all income documents reported even if they don't change your tax situation. The agent walked me through exactly how to fill out the 1040-X and what supporting documents to include. Would have taken me weeks to get this info otherwise. Definitely changed my mind about this service.

To add a small but important detail: make sure you're using the right form version when you amend. If your original return was for tax year 2024, then use the 2024 Form 1040-X. I made the mistake once of grabbing the newest amendment form (which was for the current year) rather than matching it to my original tax year. The IRS rejected it and I had to start over.

Make sure to keep copies of both the original 401k provider's 1099-R AND documentation from Vanguard showing the rollover was completed. My friend got audited for exactly this situation and having both sets of documents made it super easy to resolve. The IRS just wanted to verify the money actually went into another retirement account.

Just to add some reassurance - I work in retirement plan administration and see this situation all the time. The key thing to remember is that if your 1099-R has distribution code G in box 7, the IRS already knows this was a direct trustee-to-trustee rollover. They're not going to come after you with penalties or anything dramatic. That said, you absolutely should amend to properly report it. The IRS has automated systems that match 1099 forms to tax returns, and eventually they'll send you a notice asking about the missing form. It's much easier to proactively amend than to respond to an IRS notice later. When you amend, you'll report the gross distribution on your 1040 but then show it as a nontaxable rollover, so your tax liability won't change. The amendment is really just about proper reporting compliance. FreeTaxUSA's amendment process is pretty straightforward once you have your refund in hand.