Upon leaving a teacher position, we rolled over 414(h) contributions to an IRA. The money was sent directly to the IRA and no taxes are due.
My question is does the transaction need to be reported on 1040 Line 16? The instructions specifically indicate 401(k), 403(b), and 457(b). However, they do not mention 414(h). Additionally, we did not receive a 1099-R.