A rollover, including a rollover of an offset distribution, does not get entered anywhere under Deductions & Credits and is not subject to the contribution limits for new contributions. It gets reported as a rollover by answering the follow-up questions to entering the Form 1099-R. It would make no sense to use the money to make a new contribution that you would report under Deductions & Credits when that same money could be used to complete the rollover of the offset distribution and avoid the 10% early-distribution penalty; making a new contribution would not avoid the 10% early-distribution penalty.
