THANK YOU FOR REPLYING, THE IRS SAYS IF EMPLOYEE IS UNABLE TO REPAY, THEN ITS TREATED AS A DISTRIBUTION ON A 1099-R. BUT THEY CAN AVOID THE TAXES BY ROLLING IT OVER ALL OR PART OF IT TO AN IRA ACCOUNT BY THE DUE DATE FOR FILING TAX RETURN. ROLLOVER IS REPORTED ON FROM 5498. BUT MY FORM 5498 IS ONLY FILLED IN BY THE 1099-R OR IRA CONTRIBUTION FORM. CAN'T FIND A PLACE ON EITHER FORM THAT WILL ROLL IT OVER.

ANY SUGGESTIONS????