The place to enter it is on the 1099Q worksheet.

As IRonMaN said, it really doesn't show up.  But I fill the 109Q worksheet out so when/if the notice comes, I'll see that I addressed it and it isn't going to be a problem.

And yes, I had an IRS letter on it and had to basically provide to them copies of all the receipts wiping out the total on the Q form.