Since the client handled the money transfer themselves, you will need to confirm the gross from the 1099-R is the amount deposited as seen on the Form 5498, and it meets the rollover timeframe. Typically, if the check was in the hands of the taxpayer and payable to the taxpayer, there would have been required withholding. The taxpayer would need to redeposit that amount in full, in other words, making up the difference because of the withholding.