Thanks for your reply and I understand your suggestion.
I neglected to include the fact that the substituted 1099-R was generated using TurboTax Form 8812 which prepares the a new 1099-R with provision for explanation. This will at least allow me to get the return submitted and start the fight with the IRS later.
As I stated in my post, Vanguard has advised that they provide no 1099 that reflected the net RMD total (Excess RMD - Indirect Rollover = Net RMD). Apparently they do generate a Form 5498 in the May timeframe and it is not clear to me that all or some of this detail is forwarded to the IRS.
