The Roth IRA custodian must file Form 5498 showing $26k of rollover contributions.
If a distribution that is ineligible for rollover is rolled over, it constitutes a regular contribution despite how the IRA custodian reports it on Form 5498. If you leave the money in the Roth IRA , you should report it on your tax return as $22k directly rolled over (the code G Form 1099-R) and $4k of regular Roth IRA contribution. If that $4k is not an excess contribution, you are fine. If it is an excess contribution, you can either obtain a return of contribution before the due date, including extensions, of the tax return for the year for which the contribution was made and pay tax and penalty on the gains, or you can leave the money in pay the 6% excess contribution penalty and obtain a regular distribution of the $4k, not including earnings, after the extended due date (October 15) but before the end of the year to avoid additional 6% penalties each year. Given the substantial market gains over the past year, the latter approach might be the best.
