It's still not clear to me if there is one Form 1099-R with both codes 7 and 4 or multiple Forms 1099-R, each with only code 7 or code 4.
Each Form 1099-R must be entered separately. On a joint tax return, you must associate each Form 1099-R with the correct individual, the one whose name and SSN are on the Form 1099-R.
