I have a situation where a client invested IRA funds into a partnership which went bankrupt.  The IRA custodian is now distributing the partnership interest to him in a distribution.  The gross distribution is the amount of his capial account ($60,571).  The taxable amount in box 2a is the same $60,571.  Box 2b shows the taxable amount is not determined & this is a total distribution.  Box 7 shows codes 7 (normal distribution) & K (distribution of an IRA no available FMV).  The fair market value of this is zero.  But I am unable to figure out how to code this in order to make $1 of taxable distribution work.  The software insists that the gross distribution is the $60,571.  How do I make this so that the taxable amount is $1 & flows properly through the return?