I have a client who received two different checks from his retirement account. The first check was for $52,556.45. This check he rolled over within the time limit to do a rollover to a IRA. The second check was for $12,884.40 from same retirement account. This check he did not rollover. His 1099-R reports both checks as a total of $65,440.85 gross distribution and is coded 2. How do I go about reporting the $52,556.45 of this distribution that was rolled over to an IRA?