A direct rollover is not subject to the 60-day rollover deadline; the 60-day deadline only applies to indirect rollovers. Unless the 401(k) plan issues a corrected 2019 Form 1099-R to indicate that no distribution occurred in 2019, the IRS is going to expect the rollover to be reported on your 2019 tax return and the 401(k) plan should not be reporting anything about this on a 2020 Form 1099-R. Given that the rollover is nontaxable, there is no reason not to report the rollover on the tax return for the year of the Form 1099-R that reports the distribution.
