You don't, except that the repayment may be an excess contribution.

I believe it is reported on line 5a and 5b on the 1040.

They needed to put that money back within 60 days for it to be a rollover, if they waited that many months, you can't "repay" it to avoid taxes.    

That income is taxable and now theyve now got an excess contribution that needs to be removed ASAP.

There still is time to correct this for tax year 2022. Well, about a week; or, put that return on extension and then they have time to make a corrective distribution including any attributable earnings. And you will have to report any withholding as part of the gross distribution (both times). The new 1099-R won't come until after the end of 2023, but both situations are reportable in 2022.