You'll should seek advice from an IRS enrolled agent or equivalent as something simple in Australia - rolling over super - is not at all simple when it comes to the IRS. They generally consider the amount you moved, less your own contributions, to be taxable even though it's obviously inaccessible to you under ATO super rules. It does reduce the cost base for future withdrawals when you can access your super, but that won't help you now of course. But I hope it's not as bad as that in your case, @Whitewater .