You will report it as a rollover. It actually is a rollover.
Enter the Form 1099-R, then continue through the questions in sequence. When it asks whether the distribution was an RMD, you must answer that none of it was an RMD. You will come to a screen that asks what you did with the money. Select the first choice: "moved the money to another retirement account (or returned it to the same retirement account)."
If no tax was withheld, or if you included the amount of the withheld tax when you returned the money, say that you rolled over all of the money. If you did not replace the withheld tax, that amount will still be shown as a taxable distribution on your tax return.
Continue through the remaining screens until you get to the 1099-R summary. The full amount of the distribution will be included on Form 1040 line 4a. Any amount that you did not redeposit will be included on line 4b. The word "rollover" will appear on line 4b.
