Fill out form 8606
https://www.irs.gov/pub/irs-pdf/f8606.pdf
see line 16-18 below
the 4 cents should be reported in line 18, and should be included in the rollover of 7500.
https://www.irs.gov/pub/irs-pdf/f8606.pdf
see line 16-18 below
the 4 cents should be reported in line 18, and should be included in the rollover of 7500.