Taxpayer took $55,000 distribution from their IRA  and within 60 days replaced the funds in the entirety.

Custodian issued one Form 1099R showing $55,000 in Box 1 and 2a with Code 1 in Box 7

Taxpayer is in compliance with the once per twelve months rule.

I know the $55,000 should not be taxable on tax return but does the distribution go anywhere besides Line 4a of Form 1040?

Form 8606?

I am having trouble figuring out how to enter it on tax software but want to be sure I know the correct forms it needs to go on first.

Is there an attachment to the return that tells the IRS it was rolled over within 60 days?

Thx

Howard