If this is an early distribution from a Traditional IRA, then use the following instructions to report the partial rollover of the distribution.
To report the partial rollover for this distribution:
Please be aware that according to page 23 of pub 590A under the heading, "waiting period between rollovers", that "generally if you make a tax free rollover of any part of a distribution from a Traditional IRA, you cannot within a 1 year period, make a tax free rollover of any later distribution from that same IRA. You also cannot make a tax free rollover of any amount distributed, within the same 1 year period, from the IRA, into which you made the tax free rollover. The 1 year period begins on the date that you receive the IRA distribution, not on the date you roll it over into an IRA".
"However, trustee to trustee transfers between IRAs are NOT limited and rollovers from Traditional IRAs to Roth IRAs (conversions) are NOT limited".
Please refer to page 21 under the heading, "trustee to trustee transfer" and pages 23-24 of pub 590A under the headings, "rollover from one IRA into another", "waiting period between rollovers", "example", "application of one rollover per year limitation", and "example" for additional information. https://www.irs.gov/pub/irs-pdf/p590a.pdf
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