I recently got laid off and I'm currently receiving unemployment benefits. I rolled over my Roth 401K into a Roth IRA, but during the process, my employer's contribution portion was sent to me as a check in my name. Now, I have a couple of questions regarding this situation. First, do I need to report this check to unemployment if I'm doing an indirect rollover into a rollover IRA? Secondly, if I do need to report it, do I also have to report the Roth 401K that was a direct rollover? I found some opinions online suggesting that I might not need to report either, but I'm looking for clarity on this.