The gross distribution amount in box 1 should be $0. As this was a trustee-to-trustee transfer, it was neither a distribution nor a rollover. Because it was not a distribution, the gross amount distributed was $0. Of course with nothing having been distributed, that taxable amount was also $0.
"My understanding is that if I file form 4852, I will not be able to file my tax electronically."
Correct.
While submitting a Form 4852 gives you the opportunity to provide a preemptive explanation, a possible alternative would be to simply omit the Form 1099-R. Because this Form 1099-R shows $0 taxable, it seems unlikely that the IRS would find that there was any underreporting of income. If the IRS Automated Underreporter System did kick out your tax return for examination, the worst thing I can see happening would be that the IRS would question the nature of the transaction itself since the Form 1099-R is nonsensical, at which time you could provide explanation.
