You do not need a substitute 1099-R, just enter the 1099-R exactally as it is twice with the box 1 & 2a the amount of the RMD and answer the interview questions that it was NOT rolled to the spouses IRA and it was all a RMD. Enter the 2nd 1099-R exactally the same but the box 1 and 2a the amount of rollover and answer the interview that it was rolled to the spouses IRA. The 2 box 1's and 2a's should be the total or the original 1099-R.
As long as there was no withholding in box 4 then nothing about the 1099-R's will be sent to the IRS. If there was box 4 withholding then it should be on the 1st 1099-R for the RMD that is taxable.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
