taxpayer wasn't happy with IRA performance, so she closed IRA and took the check to a new provider.  Then she didn't like that one, so she closed IRA and took the check to a third provider.  I know that only one transfer per year is allowed, so the one is fine.  On the second distribution I can mark as non-rollover and the tax will calculate correctly.  The taxpayer took a small distribution from 3rd provider, which shouldn't have been an IRA.  Two questions - 

1 - What do I do about the distribution on the 3rd one?

2 - I know she has to withdraw the IRA as she contributed way more than the allowed amount - zero since she has no earned income.  Is that reported on the tax return, and if so where?  Is it on Form 5329?