A correction to the above in that I since discovered that the error that is occurring is that the HSA distribution is included in line 1a as a Rollover and also in line f as a HSA funding distribution. I incorrectly stated that the my spouse's Roth IRA conversion was impacted (in fact, it was not so this part can be disregarded).
The box 7 distribution code in the 1099-R is G in case that has an impact.
