He had previously taken out $8000.00 which would be taxable.  He then took out the $50,000.00 with no withholding and returned the $50,000.00 one month later all from the same IRA.  I am not sure what form to report this on as a rollover because it is all the same IRA. I put it in as a contribution and it came out with him owing $3000.00! I know that isn't correct.  Thanks for any help.