To add a bit more information about your concern of a audit: the financial institution is required to report the rollover to the IRS with a 5498 form issued in May, that you will receive a copy of, that reports the rollover. It is the responsibility of the financial institution to only enter the amount into box 2 (rollover) on the 5498 form if the 60 day rollover window was met. Between your 2017 tax return reporting the distribution and rollover and the 2018 5498 form from the financial institution confirming the completion for the rollover within 60 days, the IRS knows the rollover met the requirements.
**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.**
