I'm not sure that you've got a non-taxable rollover. That will depend on what you mean by "repay years of service credit". I don't know what has happened there.At any rate, some kind of 1099-R reporting is required. Any time money comes out of an IRA, the custodian is going to issue a 1099-R. As you note, the coding will be different depending on the information provided to the custodian at the time of withdrawal. --Peter
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