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Do I need to report the transfer or rollover of an IRA or retirement plan on my tax return? | Internal Revenue Service
https://www.irs.gov/help/ita/do-i-need-to-report-the-transfer-or-rollover-of-an-ira-or-retirement-plan-on-my-tax-return
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Determine if you should report on your tax return assets (cash or property) moved from one IRA or retirement account to another.