Report the full amount of distribution  Box 1 416666.00

Box 2a taxable 416666.00

Box 7 Use the proper distribution Code Either Normal or if Early Distribution.

On Page 2> Box B2 Report the amount of partial rollover amount 220000.00

Have all the proper documents in your hands to verify the Rollover amounts, dates of distribution and Date of Rollover Contribution.

Also make sure you receive the Form 5498 IRA stating the Rollover Contribution.

Documents needed for when the IRS or State comes a calling!!!!