Roll over to an IRA account

[dorins]

Nelsona:

TN worker in MI living in Windsor, husband working in Windsor.
Received a 1099-code G IRA distribution (roll over to IRA).
Box 4 reads "Fed income taxes were already withheld"
Box 2: Taxable income "0"
Box 7: Distribution code G

Question 1:
Is this reported on 1040NR line 16a, rather than 16b?

Question 2:
IS this reportable at all to MI?

Question 3:
Is this reportable income to CCRA or is it exempt because it is consider transfer from one pension account (401k like) to another?

Thank you

[nelsona]

Direct rollovers are not reported on your US return (or MI). Since nothing is reported on your US return, nothing is reported on your Cdbn return either.