My mother (over 70 1/2) was the beneficiary of a Traditional IRA owned by my father (over 70 1/2) who passed in 2015. The normal distribution had not been taken at the time of my father’s passing. Ownership of the IRA was transferred to my mother and the full normal distribution for 2015 was received by my mother in June 2015 (taxes withheld). In August 2015, my mother decided to change financial institutions and a check was written to my mother (no taxes withheld) from the original bank (Bank “A”). The check was deposited the same day and a new IRA was opened at Bank “B”. In January 2016 she received form 1009-R issued from Bank A. Box 1 (Gross Distribution) and Box 2a (Taxable amount) showed the 2015 normal distribution amount + the rollover amount. Both boxes 2b were checked for “Taxable amount not determined” and “Total distribution”. Boxes 4 and 12 showed the correct amounts of Federal and State taxes withheld from the normal distribution amount. Distribution code in Box 7 indicates “4” for death (???). Since the 1099-R shows a Full Distribution, it appears that my mother must pay Federal and State taxes on the amount over the normal distribution amount even though the IRA was rolled over within 60 days. So, it seems that the rollover was not reported to the IRS. Whose responsibility was it to report the rollover to the IRS? Bank A? Bank B? Is the 1099-R accurate? Why was box 7 a code 4?