This must be reported on the tax return for the year in which the distribution occurred The fact that you already have the Form 1099-R suggests that this distribution might have occurred in 2017 and would be reportable on your 2017 tax return even if the rollover deposit was not made until 2018 (within 60 days). Look at the year that is on the Form 1099-R to see which year's tax return needs to show this.
