A rollover contribution is NOT a new contribution - it simply moves money form one account to another. A new *contribution* is contributing new money from your wages to an IRA.
The 1099-R is what you must report. The 5498 is just conformation that the rollover was received. A rollover should be reported on line 2 on the 5498 form.
**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.**
