Does non resident status matter when doing a direct rollover of a 401k to an IRA?
I figure it doesn’t matter since there is no distribution being made to the participant and residency status matters for tax withholding.

If I’m a non resident alien and request a direct rollover of my 401k to an IRA, will I receive a 1099-R? Or is the tax reporting different for non resident aliens doing direct rollovers?

Other question. What if I was a non resident to start the year, was in the US for more than 183 days that year passing the substantial presence test, and then I did the 401k rollover claiming to be a resident alien at that time. Would that cause an issue since I was technically a dual status resident that tax year? I’m considered a resident alien going forward as I’ve passed the substantial presence test and will get a green card in the next calendar year.

Any assistance would be great!