A rollover (or rollover contribution) is a redeposit of assets that were withdrawn from a retirement account, such as an IRA, qualified plan, 403(b) account or a 457(b) plan, to an eligible retirement account/plan. (See chart on page 1 for the plans between which rollovers can be completed.) There are two types of rollovers, namely,  indirect rollovers and direct rollovers.  Withdrawals representing both types of rollovers are reported on IRS Form 1099-R. If the receiving account is an IRA, the rollover is reported on IRS Form 5498.