To avoid this being taxable by rolling over the entire gross amount distributed, which includes the amount withheld for taxes, and meet the 60-day rollover deadline, you'll need to substitute other funds to replace the amount withheld. The amount withheld will be credited on your 2019 tax return and you'll receive a refund of any excess tax withholding after filing your 2019 tax return. Any portion of the gross amount not rolled over will be subject to tax and potential early-distribution penalty on your 2019 tax return.
