I have a situation where an individual received a distribution from a non governmental 457(B) in December 2020 and then rolled it into a new employers non governmental 457(B) plan within the 60 day limit but in 2021.  The original 457(B) plan issued a W-2 to the taxpayer for 2020.  it is my understanding that the taxpayer can roll this over from one non governmental plan to another without generating a tax bill,  but how do i reflect this on the 1040