Just enter the 1099-R and indicate the amount actually rolled over. Unless you rolled over the entire amount and used other funds to replace the tax withheld, then amount of box 4 tax will be a taxable distribution on the 1040 line 4b. Any box 4 tax withheld will go on the 1040 line 25b and will be applied to offset your total tax or be added to your refund.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
