My client rolled over $13,818 from his 401K account into an IRA account.  Then he withdrew the $13,818 from the IRA to be used for a first time home purchase.

When he received his 1099 R for the distribution it said that he received $25,572 with 2,072 withheld for tax.  When he contacted Fidelity to let them know they made a mistake on the 1099 R and requested a corrected 1099 R, Fidelity told him to tell his tax person to use the 5498 they sent him.  On the 5498 it states that $25,550 was a rollover contribution.

How do I handle this since Fidelity will not issue my client a corrected 1099R.