The 2 amounts totaled equal the $44,499. If he rolled the 401K amount into a Roth IRA, then it the entire distribution becomes taxable. The 401K amounts were taken out pre-tax and if he rolled it into a Roth IRA, that is an after-tax IRA that will grow tax free and if he leaves it in 5 years, he will owe no tax on the earnings. If he rolled the amount in to a traditional IRA, then only the $17314 would be taxable.
I would recommend finding out what the type of retirement account the money was rolled into and then going from there. There are some screens in TurboTax after you enter the 1099R to indicate it was rolled into another retirement account and the amounts. But first you need to know what type of account the money was rolled into.
